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Course Criteria
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3.00 Credits
Provides background in financial accounting, including treatment of sole proprietorship, partnership, and corporate forms of business organization. Attention is given to accounting procedures used in interpreting, analyzing, and evaluating published financial statements. Topics covered include accounting for assets, liabilities, owners' equity, and merchandising concerns as well as preparation of the four basic financial statements. Offered every fall.
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3.00 Credits
Prerequisite: BUS 222 Introduction to managerial accounting concepts and systems, job-order and process cost systems, cost behavior, cost-volume-profit analysis, budgeting, differential analysis and product pricing, and capital investment analysis. Offered winter session in even-numbered years.
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3.00 Credits
This course is designed to introduce students to the theory and practice of the concept of personal selling and its component elements. Students will study personal selling theories and current practices used in businesses and non-profit organizations. The course will move students from theoretical learning to practical application by requiring them to apply topical concepts to the development of two individual personal selling presentations which will be presented at the end of the course.
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3.00 Credits
The introduction of basic marketing principles and functions and a look at competitive, legal, economic, and social environments and their effects on various strategic planning, analysis, and decision-making. Topics include market segmentation, product development and management, distribution, promotion, and pricing strategies. The focus of the course will be on the application of marketing concepts in businesses and non-profit organizations. Offered every fall.
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3.00 Credits
Prerequisite: Sophomore standing A practical approach to the organization and management of a small business or non-profit organization. Major areas of study include starting, financing, managing, and operating a small business or non-profit organization. Offered every fall. Liberal Education: Business.
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3.00 Credits
Prerequisite: Sophomore standing This course is designed to introduce students to the theory and practice of the concept of leadership and its component elements. Students will study traditional and contemporary leadership theories, styles and practices. The course will move students from theoretical learning to practical organizational application by having them apply topical concepts to the analysis of both profit and non-profit organizations as viewed through the leaser's holistic perspective. Leadership skill development will be done through the use of class discussions, case analysis, problem solving exercises, and oral and written presentations. Emphasis will be placed on interpersonal communicative skill development in leadership settings.
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3.00 Credits
This course presents a study of the Triple Bottom Line concept, organizational profitability, environmentalism, and social responsibility. This course explores the relationship between businesses, the community, and managing the future to achieve environmental quality. It also examines the principles and practices of the sustainable organization. Liberal Education: Environmental Perspectives.
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3.00 Credits
Prerequisite: BUS 223 Function of controller; cost concepts and cost accounting system; job order and process costing systems; by-product and joint product costing; planning, control, and analysis of materials, labor, and factory overhead; departmentalization and responsibility accounting.
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3.00 Credits
Prerequisite: Junior standing This course will explore and analyze the many internal and external factors that impact on a global business enterprise. It will focus on the development of the necessary changes and strategies needed in accounting, finance, marketing, management, and production for a business to be competitive in the global marketplace. While the topics presented will have an emphasis on profit-making businesses, the course will include the study of managing non-profit organizations in other cultures and countries.
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3.00 Credits
Prerequisite: Junior standing A study of achieving desired results through efficient utilization of human and material resources in a profit or non-profit setting. Emphasis is on the history of management and the functions of planning, organizing, staffing, directing, and controlling enterprises. Offered every winter.
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