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BSA 371: Managerial Accounting
3.00 Credits
Rocky Mountain College
Fall or spring semester. 3 semester hours. Students examine how managers use accounting information and how that information should be gathered and provided. Topics include the measurement and use of cost information, cost control, budgeting, performance appraisal, and decision-making using accounting information. Prerequisites: BSA202 and ECO202.
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BSA 371 - Managerial Accounting
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BSA 412: Business Ethics
3.00 Credits
Rocky Mountain College
Fall semester. 3 semester hours. A study of the ethical problems that evolve in the modern business world, including a brief history of ethics and the practical ethical problems associated with running a business. Knowledge of ethical concepts as they apply to business management is explored through case studies and student class presentations. Emphasis is on the role of management as it affects stockholders, employees, customers, and competitors. Issues such as product safety, plant closures, advertising, doing business in other countries, and the overall role of business and society are discussed. Prerequisite: junior or senior standing.
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BSA 412 - Business Ethics
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BSA 421: Strategic Management
3.00 Credits
Rocky Mountain College
Spring semester, alternate years. 3 semester hours. This course provides a capstone experience for the economics/business major. Topics will vary from year to year depending on the instructor's interests, the needs of the students, and topicality. Prerequisite: senior standing.
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BSA 421 - Strategic Management
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BSA 422: Production and Operations Management
3.00 Credits
Rocky Mountain College
Spring semester. 3 semester hours. An introduction to various aspects of production, resource, and operations management, which focuses on production methodologies, scheduling, inventory control, quality control, and project management. Performance evaluation and resource planning are also emphasized. Prerequisites: BSA202, ECO202.
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BSA 422 - Production and Operations Management
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BSA 425: Small Business Operations
3.00 Credits
Rocky Mountain College
On demand. 3 semester hours. This course focuses on how owners and managers grow companies in a professional manner while maintaining the entrepreneurial spirit. Students draw from varied disciplines to create and understand strategies for building and growing a successful venture. Prerequisite: junior or senior standing.
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BSA 425 - Small Business Operations
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BSA 450: Internship
3.00 Credits
Rocky Mountain College
On demand. 1-15 semester hours. Guided work experience and study of a professional nature in an established business, government agency, or other institution. Contract is required. A minimum of three semester hours is required, but no more than three semester hours will count toward the major. Prerequisites: junior or senior standing and consent of the business faculty.
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BSA 450 - Internship
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BSA 490: Seminar
1.00 - 3.00 Credits
Rocky Mountain College
On demand. 1-3 semester hours. Selected topics in business are explored.
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BSA 490 - Seminar
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BSA 499: Independent Study
1.00 - 3.00 Credits
Rocky Mountain College
On demand. 1-3 semester hours. This course allows a superior student to devise and pursue independent study in an area agreed upon in consultation with, and supervised by, a faculty member. Students should be either a major or minor and have a cumulative GPA of 3.00 or greater. Prerequisite: junior or senior standing.
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BSA 499 - Independent Study
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BSA 505: Cost Accounting
3.00 Credits
Rocky Mountain College
Spring semester, alternate years. 3 semester hours. This course introduces the primary principle of cost management - costs do not just happen; they are the results of management decisions. Topics of study include cost concepts and applications, costing methods, the value chain, cost-profit-volume analysis, best cost management practices and other techniques to aid management in planning and controlling business activities. Prerequisite: BSA352.
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BSA 505 - Cost Accounting
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BSA 507: Taxation of Individuals
3.00 Credits
Rocky Mountain College
Fall semester, alternate years. 3 semester hours. A study of federal income tax law as it applies to individual taxpayers, including sole-proprietorship business entities. The course also includes an introduction to the tax research process. Cases will be used to apply the tax research process. Prerequisite: BSA352.
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BSA 507 - Taxation of Individuals
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