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Course Criteria
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4.00 Credits
4 cr. Covers the complete accounting cycle for service and merchandising firms including recording transactions, adjustments, financial statements, worksheets, closing entries, cash and accounts receivable, notes and interest, and accounting for inventories. Designed for students enrolled in the Accounting program or students transferring to four-year institutions. Prerequisite: MTH 060 and CS 101 skill levels or higher or consent of instructor. (Offered via distance education.)
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4.00 Credits
4 cr. Covers accounting theory, capital assets and depreciation, current and long-term liabilities, partnerships, corporations, investments, cash flow statements, and ratio analysis. Prerequisite: BA 101, grade of C or better in BA 211, and MTH 062 skill level or higher, or consent of instructor. (Offered via distance education.)
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4.00 Credits
4 class hrs/wk, 4 cr. Covers the accountant's role in an organization, cost terms and purposes, cost-volume-profit relationships, budgeting, systems design, standard costs, flexible budgets and overhead control, joint costing, cost allocation, income effects of alternative product-costing methods and relevant costs, and the contribution approach to decisions. Prerequisite: Grade of C or better in BA 212, CS 125E, and MTH 070 skill level, or higher or consent of instructor. (Offered via distance education.)
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3.00 Credits
3 class hrs/wk, 3 cr. Applies principles of written, oral, and non-verbal communication. Covers preparation of good news, bad news, and persuasive messages in applied situations using properly formatted letters, memoranda, and reports. Includes development of resumes, job application letters, and job interviews. Emphasizes written and oral assignments that require individual and group work. Prerequisite: Grade of C or better in CA 121 or equivalent skill, and grade of C or better in BT 120 or WR 121, or consent of instructor.
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3.00 Credits
3 class hrs/wk, 3 cr. Surveys all functions of marketing from research and product development to the sale of a product or service and feedback of consumer acceptance. Emphasizes marketing planning and strategy as dictated by the consumer through marketing research. Prerequisite: BA 101 or consent of instructor.
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3.00 Credits
3 class hrs/wk, 3 cr. Covers the principles and functions of a personnel department relating to supervision. Includes policy formulation, employee selection and placement, interviewing and counseling, discipline, labor-management relations, wage and salary administration, human resource development, and employee health and safety.
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1.00 Credits
3 class hrs/wk, 3 cr. Introduces the nature and function of the law in our society. Studies contracts, the formation of contracts, the right of contracts, and the obligations of contracts. (Offered via distance education.)
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2.00 Credits
3 class hrs/wk, 3 cr. Covers legal aspects of personal property, sales, and commercial paper. Continues BA 226. Prerequisite: BA 226. (Offered via distance education.)
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3.00 Credits
3 class hrs/wk, 3 cr. Emphasizes behavioral sciences, sales psychology and techniques, and communication. Attention is given to sales of ideas and attitudes internal to the firm, as well as products or services to customers.
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4.00 Credits
4 cr. Presents the first of two introductory courses in preparing Federal and Oregon individual income tax returns. Completing BA 256 and BA 257 meets the Board of Tax Service Examiners educational requirements to take the Oregon Tax Preparer's Licensing Examination. Prerequisite: BA 212 or consent of instructor. (Offered via distance education.)
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