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Course Criteria
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4.00 Credits
4 credits (4 lec hrs/wk) Discusses the theory, principles, and procedures for organizing, interpreting, and reporting the financial transactions of business or industry. Describes and discusses the problems of properly recording and measuring income and expense. Specialized areas such as merchandise inventory, special journals, cash, and receivables are discussed. Prerequisite: MTH70 with a "C" or better,or appropriate score on placement test.
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4.00 Credits
4 credits (4 lec hrs/wk) Discusses the theory and principles of recording financial records, including accounting systems, management control, depreciation, merchandise inventory, evaluation, partnership and corporate accounting, capital stock, investments, statement of cash flow, and dividends. Prerequisite: AC2767 or BA211 with a "C" or better.
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4.00 Credits
4 credits (4 lec hrs/wk) This course will cover cost accounting for manufacturing plants, income taxes and their effect on business decisions and analysis of financial statements. Prerequisite: BA212 with a "C" or better.
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3.00 Credits
3 credits (3 lec hrs/wk) This course develops techniques for determining product costs under job order, process and standard costing, and introduces cost analysis for decision making. Prerequisite: BA212 with a "C" or better.
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3.00 Credits
3 credits (3 lec, 1 lab hr/wk) Review and apply basic accounting systems in practical applications. These will range from working with journals and ledgers, to the application of accounting systems on a microcomputer and analyzing financial statements. Prerequisite: AC2767 or BA211 with a "C" or better.
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3.00 Credits
3 credits (3 lec hrs/wk) A beginning course in federal income tax preparation. Business taxes as they relate to a single proprietor will be briefly discussed. Prerequisite: AC2766 or BA211.
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3.00 Credits
3 credits (3 lec hrs/wk) This course covers the procedures, practices and policies of financial managers. It deals with financial management, financial markets, financial analysis, working capital management, and long-term financing decisions. Prerequisite: BA212 and MTH94 with a "C" or better.
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3.00 Credits
3 credits (3 lec hrs/wk) Surveys the nature, significance, and scope of marketing. Emphasis upon the customers (marketing analysis and strategy), business marketing decisions in promotion, distribution, and pricing, and control of marketing programs.
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3.00 Credits
3 credits (3 lec hrs/wk) The student will be introduced to personnel functions as they relate to the management of the human resources of an organization. Areas of concentration will include employee selection, training, and compensation. Prerequisite: BA206 with a "C" or better.
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1.00 - 8.00 Credits
1-8 credits (3-24 lab hrs/wk) This course provides the student with an opportunity to gain on-the-job experience in coordinator approved business situations that closely parallel the field of study. Prerequisite: Instructor consent.
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