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Course Criteria
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4.00 Credits
Covers the accountant's role in an organization, cost terms and purposes, cost-volume-profi t relationships, budgeting, systems design, standard costs, fl exible budgets and overhead control, joint costing, cost allocation, income eff ects of alternative product-costing methods and relevant costs, and the contribution approach to decisions. Prerequisite: grade of "C" or better in BA212,CIS125E, and MTH070 skill level, or higher or consent of instructor. F, W, Sp, Su
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3.00 Credits
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 résumés, jobapplication letters, and job interviews. Emphasizes written and oral assignments that require individual and group work. Prerequisite: grade of "C"or better in CA121 or equivalent skill, and grade of "C" or better in BT120 or WR121, or consent ofinstructor. F, W, Sp, Su
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3.00 Credits
Analyzes methods of detailed and specifi c identifi - cation of cost elements within the business enterprise. Focuses on job order, process and standard cost accounting systems, and their related theory. Emphasizes principles, techniques and managerial use of cost accounting data, and the use of budget and performance reports as they relate to cost accounting. Prerequisite: BA213. W
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3.00 Credits
Covers the principles of planning, acquiring, and using funds in an organization. Includes investment analysis, budgeting, ratio analysis, capital investments (using present value and internal rate of return), cost of capital, and cash and credit management. Prerequisite: BA212; CIS125E; MTH062 or higher. F,W, Sp
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3.00 Credits
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: BA101. F, Sp
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3.00 Credits
Studies the principles and functions of the human resource department as it specifi cally relates 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. F, W, Sp, Su
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3.00 Credits
Introduces the nature and function of the law in society. Covers contracts, employment, tort, criminal and constitutional law. F, W, Sp, Su
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3.00 Credits
Covers legal aspects of personal property, sales, and commercial paper. Prerequisite: BA226. W, Sp
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3.00 Credits
Introduces computer-based accounting for small businesses and provides hands-on experience with business applications including general ledger, accounts receivable, accounts payable, payroll, inventory management processing, sales invoicing, check reconciliation, and fi nancial statements. Prerequisite: BA213 and CIS125E or equivalent microcomputer experience; or CA091 and CIS125E or equivalent microcomputer experience. Sp
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3.00 Credits
Emphasizes behavioral sciences, sales psychology and techniques, and communication. Attention is given to sales of ideas and attitudes internal to the fi rm, as well as products or services to customers. F, W
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