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BA 200: p/ t Applied Accounting I
4.00 Credits
Treasure Valley Community College
Emphasizes the basic principles of bookkeeping for both service and retail merchandise business, including analyzing transactions, journalizing, posting, doing end-of-year work, and preparing fi nancial statements. Integrates computer applications into course material.
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BA 201: p/ t Applied Accounting II
4.00 Credits
Treasure Valley Community College
Emphasizes purchasing, sales, installment sales, consignment sales, inventory, long-lived assets, and accrual accounting applied to all merchandising-type business. Integrates computer applications into course material. Prerequisite: BA 200.
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BA 201 - p/ t Applied Accounting II
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BA 202: p/ t Applied Accounting III
4.00 Credits
Treasure Valley Community College
Emphasizes accounting for the corporate form of business, including capital stock, corporate earnings, and corporate bonds. Integrates computer applications into course material. Prerequisite: BA 201.
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BA 202 - p/ t Applied Accounting III
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BA 204: p/ t Teamwork Dynamics
3.00 Credits
Treasure Valley Community College
Introduces the formation, development, and management of groups. Examines problems and characteristics common to group situations and generates strategies for improving group productivity.
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BA 206: Principles of Management
3.00 Credits
Treasure Valley Community College
Introduces the principles of management, concentrating on organizational structures, planning principles, organizing, leading, controlling, and management techniques.
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BA 211: Principles of Accounting I
4.00 Credits
Treasure Valley Community College
Introduces fi nancial accounting concepts and reporting of fi nancial information in accordance with generally accepted accounting principles. Emphasizes external fi nancial reporting for business enterprises and the use of fi nancial statement information for economic decision making. Introduces computerized accounting concepts.
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BA 211 - Principles of Accounting I
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BA 212: Principles of Accounting II
4.00 Credits
Treasure Valley Community College
Introduces the valuation of accounts receivable and inventories. Appraises concepts of cost, depreciation, depletion, and amortization of capital assets as reported on fi nancial statements. Includes corporate accounting for capital acquisition and reporting of stock, corporate bonds, dividends, stock splits, and donated capital. Continues computerized accounting concepts. Prerequisite: BA 211.
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BA 212 - Principles of Accounting II
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BA 213: Principles of Accounting III
4.00 Credits
Treasure Valley Community College
Introduces managerial accounting, including methods of cost systems and appropriate use of information obtained for improved management decision-making. Conducts analysis of cost behavior, cost/volume/profi t relationships, budgeting, evaluating performance, and capital investment decision. Continues computerized accounting concepts. Prerequisite: BA 212
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BA 214: Business Communication
3.00 Credits
Treasure Valley Community College
Applies written communication skills to writing and analyzing business letters, memos, emails, and short reports. Incorporates correct format, grammar, and punctuation. Prerequisite: WR 121
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BA 215: p/ t Cost Accounting
3.00 Credits
Treasure Valley Community College
Focuses on the role of the cost accountant in providing accounting information to managers as an aid in economic decision making. Emphasizes the development and application of cost systems as they apply to cost inputs (materials, labor, overhead), and job order versus process costing. Examines actual versus standard cost accounting, direct costing versus full absorption costing, and budgeting.
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