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BA 240: Governmental/ Non- Profi t Accounting 1 3 class hrs/ wk
3.00 Credits
Chemeketa Community College
Considers budgets, accounting for general funds, special revenue funds, revenue accounting, expenditure accounting, capital projects funds, debt service funds, special assessment funds, enterprise funds, capital assets, and summary of funds and groups. Includes comprehensive study of accounting for state and local governmental and nonprofi t entities. Prerequisite: BA211 or consent of instructor. F
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BA 240 - Governmental/ Non- Profi t Accounting 1 3 class hrs/ wk
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BA 242: Investments 3 class hrs/ wk
3.00 Credits
Chemeketa Community College
Explains individual investment opportunities as part of an investor's portfolio. Covers how investors may consolidate and coordinate previous experiences with basic information and data in order to survive in the marketplace. Off ered as needed.
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BA 242 - Investments 3 class hrs/ wk
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BA 249: Retailing 3 class hrs/ wk
3.00 Credits
Chemeketa Community College
Introduces students to retailing and provides an understanding of the types of businesses, strategies, operation, formats and environments through which retailing is carried out. Takes a multi-disciplinary approach to consider the process and structure of retailing. Retailing topics to be covered will include: planning, research, consumers behavior, store design, merchandising strategy, management strategy, promotional strategy, and pricing strategy. Th e global dimensions of retailing as well as the relationship between retailing and our society will be stressed throughout the course. Prerequisite: BA101. Off ered as needed.
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BA 249 - Retailing 3 class hrs/ wk
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BA 250: Small Business Management 3 class hrs/ wk
3.00 Credits
Chemeketa Community College
Introduces basic aspects of managing a small business, including planning, organizing, staffi ng, actuating, and controlling. Covers general functions and procedures used in the operation of a small business. Prerequisite: consent of instructor. Off ered as needed.
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BA 250 - Small Business Management 3 class hrs/ wk
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BA 251: Offi ce Management 3 class hrs/ wk
3.00 Credits
Chemeketa Community College
Presents the broad scope of responsibilities of the administrative offi ce manager. Includes planning, organizing, and controlling of business services, systems, and procedures. Off ered as needed
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BA 251 - Offi ce Management 3 class hrs/ wk
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BA 256: Income Tax Accounting 1 4 class hrs
4.00 Credits
Chemeketa Community College
Presents the fi rst of two introductory courses in preparing Federal and Oregon individual income tax returns. Completing BA256 and BA257 meets the Board of Tax Service Examiners educational requirements to take the Oregon Tax Preparer's Licensing Examination. Prerequisite: BA211 or consent of instructor. F, Sp
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BA 256 - Income Tax Accounting 1 4 class hrs
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BA 257: Income Tax Accounting 2 4 class hrs/ wk
4.00 Credits
Chemeketa Community College
Off ers the second of two introductory courses in preparing federal and Oregon individual income tax returns. Completing BA256 and BA257 meets the Board of Tax Service Examiners educational requirements to take the Oregon Tax Preparer's Licensing Examination. Prerequisite: BA256 or consent of instructor. F, Su
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BA 257 - Income Tax Accounting 2 4 class hrs/ wk
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BA 259: Internal Auditing 4 class hrs/ wk
4.00 Credits
Chemeketa Community College
Covers the fundamental audit concepts that internal auditors need to know and understand. Includes the Professional Practices Framework, performance standards, ethics, enterprise-wide governance principles, risk management, COSO framework, business processes and risks, internal control, information technology risks and controls, fraud risks and controls, managing the internal audit function, gathering and documenting audit evidence, communicating results to management, and following up on audit recommendations. Prerequisite: grade C or better in BA212, CIS125E, and MTH070 or higher, or consent of instructor. Off ered as needed.
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BA 259 - Internal Auditing 4 class hrs/ wk
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BA 266: Intermediate Financial Accounting 1 4 class hrs/ wk
4.00 Credits
Chemeketa Community College
Studies the environment and development of accounting principles, basic theory, accounting process, statement of income and retained earnings, statement of fi nancial position, cash fl ow statements, and present value. Prerequisite: BA213 or concurrent enrollment in BA213 or consent of instructor. F
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BA 266 - Intermediate Financial Accounting 1 4 class hrs/ wk
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BA 267: Intermediate Financial Accounting 2 4 class hrs/ wk
4.00 Credits
Chemeketa Community College
Studies monetary assets, valuation of inventories, plant assets, depreciation, depletion, intangible assets, accounting changes, error analysis, fi nancial statement analysis, and cash fl ow statements. Prerequisite: grade of "C" or better in BA266 orconsent of instructor. W
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BA 267 - Intermediate Financial Accounting 2 4 class hrs/ wk
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