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Course Criteria
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3.00 Credits
This course is designed to provide the non-financial manager (supervisor) with an understanding of accounting and the manner in which it can be used to make financial decisions. Topics covered include: 1) measuring and reporting of accounting data; 2) analyzing and interpreting accounting data; 3) systems and controls (including computer applications); and 4) analyzing costs. 3 lecture hrs/wk.
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3.00 Credits
Provides students with the basic concepts and current trends in the customer service industry. Special areas of emphasis include problem solving, development of a customer service strategy, creating customer service systems, coping with challenging customers, customer retention, and measuring satisfaction. 3 lecture hrs/wk. F, S
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4.00 Credits
Instructs students on how to compute payroll using both a manual and computerized approach. Students gain a knowledge of the various Federal and State laws and programs that affect payroll, and how to make tax payments and file the required tax returns. Computerized accounting will be emphasized as students apply "QuickBooks Pro" software to an extensive payroll project. Registration Enforced Prerequisite: BA 211 or BA 151 or instructor approval. Minimum grade of C for Accounting Technology majors. 3 lecture, 2 lecture/lab hrs/wk. F
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3.00 Credits
A quick review of the basics of place value, rounding, fractions, decimals, ratios and proportions, simple equations, and percents provides the student with the background necessary to solve problems involving trade and cash discounts, markup and markdown, payroll, simple interest, and open-end credit. Hand-held calculators are used throughout the term to solve business application problems. Prerequisite: MTH 020 or placement test score. 3 lecture hrs/wk. F, W, S
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3.00 Credits
Students use financial function calculators (TI BA35) to solve business problems relating to the time value of money. Applications include investments, amortization, use of credit, etc. Other topics include risk management math, and promissory notes. Registration Enforced Prerequisite: BA 180 with a grade of C or better. 3 lecture hrs/wk. S
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3.00 Credits
A telecourse designed for business, government and industrial management. Skills in planning, organizing, staffing, directing, controlling, decision making, motivation, communication, and application of management skills. (Does not substitute for Elements of Supervision course requirement in business programs.) Registration Enforced Prerequisite: BA 101, CIS 120. F
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3.00 Credits
This course provides students with a firm grounding in the technologies, strategies and impact of e-commerce. Broadly defined, e-commerce refers to the use of Information Technologies, in particular the Internet, in providing support to all types of activities that take place both within and between organizations. Prerequisite: BA 101, CIS 120. 3 lecture hrs/wk. S
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3.00 Credits
First course of a three-term transferable sequence, this course is designed to aid students in understanding financial statements and the process of financial reporting. Topics include the fundamental concepts and assumptions underlying accounting, relationships between financial statements, and accounting for sales, purchases, and valuation of inventory. Prerequisite: Second-year standing for students planning to transfer to a 4-year university and earn their bachelor's degree in business administration. Accounting Technology (A.A.S. degree) majors should enroll in their first year and be concurrently enrolled in Accounting Applications I (BA 128). 3 lecture hrs/wk. F, W
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3.00 Credits
A continuation of BA 211, topics include accounting for fixed assets, introduction to payroll accounting, debt and equity financing, and the statement of cash flows. The course concludes with an introduction to financial statement analysis. Registration Enforced Prerequisite: BA 211 with a grade of C or better or instructor permission. Accounting Technology, Entry Management, and Marketing majors need to be concurrently enrolled in Accounting Applications II (BA 129). 3 lecture hrs/wk. W, S
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3.00 Credits
The third course of the three-term principles of accounting sequence covers managerial accounting which focuses on the information needs of an organization's internal managers. Topics covered include cost classification, costing systems, cost behavior analysis, cost-volume-profit analysis, and standard costing. Registration Enforced Prerequisite: BA 212 with a grade of C or better or instructor permission Accounting Technology majors need to be concurrently enrolled in Accounting Applications III (BA 130). 3 lecture hrs/wk. S, Su
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