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BA 232: Introduction to Business Statistics
3.00 Credits
Umpqua Community College
This course is a balance between descriptive statistics (tables, charts, frequency distribution, etc.) and inferential statistics, the primary tool in business decision making. It is mostly a "how to do it" and problem solvingcourse with little emphasis on the actual theory of statistics. Prerequisite: BA 181 or MTH 065 or equivalent. 3 lecture hrs/wk. S
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BA 235: Intermediate Accounting I
3.00 Credits
Umpqua Community College
The first in a three-course sequence that introduces students to intermediate accounting theory and practice. Material covered builds on basic knowledge of Generally Accepted Accounting Principles (GAAP) learned in first-year accounting courses, and progresses to increasingly complex and detailed coverage of Accounting Standards. Topics include the historical development of accounting theory, practice and GAAP, the accounting cycle, financial statements, the time-value of money, and accounting for receivables. Registration Enforced Prerequisite: BA 213 with a grade of C or better. Registration Enforced Co-requisite: BA 228. 3 lecture hrs/wk. F
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BA 236: Intermediate Accounting II
3.00 Credits
Umpqua Community College
The second in a three-course sequence. Topics include accounting for inventory measurement and reporting, asset management, depreciation, intangible assets, and liabilities. Registration Enforced Prerequisite: BA 235 with a grade of C or better. Registration Enforced Co-requisite: BA 229. 3 lecture hrs/wk. W
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BA 237: Intermediate Accounting III
3.00 Credits
Umpqua Community College
The third in a three-course sequence, this course provides an introduction to the special requirements of governmental and not-for-profit accounting as well as the particular requirements of accounting for various funds: general, capital projects, special revenue, debt service, proprietary, fiduciary, and account groups. Registration Enforced Prerequisite: BA 236 with a grade of C or better. Registration Enforced Co-requisite: BA 230. 3 lecture hrs/wk. S
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BA 238: Salesmanship
3.00 Credits
Umpqua Community College
A basic course dealing with the fundamentals of selling. Specifically studied are prospecting, qualifying, presentations, closing, selling communications, customer motivation, selling occupations, sales management and customer service. 3 lecture hrs/wk. F
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BA 239: Advertising
3.00 Credits
Umpqua Community College
An introduction to profitable advertising. The total advertising campaign and advertising preparation is studied from the standpoint of: copy, layout, various media, budgets, buyer motivation, market structure, and analysis of various types of advertisements. 3 lecture hrs/wk. S
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BA 240: Introduction to Auditing
3.00 Credits
Umpqua Community College
An introductory course in auditing procedures. Includes the audit profession, professional standards, the audit process and environment, financial statement examination and workpaper preparation. Registration Enforced Prerequisite: BA 235 or instructor permission. 3 lecture hrs/wk. W maps index contacts undecided career & technical transfer education general information
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BA 249: Retailing
3.00 Credits
Umpqua Community College
Designed to acquaint students with the nature and scope of retailing. Topics studied include: history of retailing; managing retail operations including financial planning; merchandise buying and handling; store design and layout. 3 lecture hrs/wk. W
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BA 250: Managing the Small Business
3.00 Credits
Umpqua Community College
Aspects of small business critical to the entrepreneur. Topics include: the business plan, forms of business organization, franchising, location analysis, financing a small business, employer-employee relations, and the computer in the small business. 3 lecture hrs/wk. S
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BA 256: Tax Accounting I
3.00 Credits
Umpqua Community College
The first of a two-term sequence, this course offers an introduction to federal income taxation of individuals. Practical experience is gained through completion of a number of tax returns at varying levels of complexity. Theory and Concepts of the current tax code are analyzed through a number of class exercises. Registration Enforced Prerequisite: BA 213 with a grade of C or better or instructor permission. 3 lecture hrs/wk. W
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