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BUS 121: Principles of Accounting I
3.00 Credits
Columbia State Community College
This course includes a study of basic accounting principles, accrual accounting, the accounting cycle, equipment accounting, financial statements for sole proprietors, and an introduction to corporations.
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BUS 122: Principles of Accounting II
3.00 Credits
Columbia State Community College
An expansion of BUS 121 with an emphasis on corporations. Topics include corporate accounting, bonds, statement of cash flows, managerial and cost accounting, financial statement analysis, and capital investment analysis. (Prerequisite: BUS 121.)
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BUS 185: E-Commerce
3.00 Credits
Columbia State Community College
E-Commerce focuses on standards, technologies and practices for both business-to-business and business-to-consumer e-commerce models. Individuals will understand and facilitate relationships among marketing, promotion, customer service, user interaction, and purchasing methods.
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BUS 205: Business Statistics
3.00 Credits
Columbia State Community College
Identification, interpretation, and use of statistical data. Topics include measures of central tendency, variation, probability theory, point and interval estimation, and hypothesis testing. (Prerequisite: MATH 1710 or MATH 1130.)
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BUS 231: Federal Income Tax
3.00 Credits
Columbia State Community College
Addressed to a determination of taxable income for individuals, federal income tax returns, and research methods.
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BUS 235: Cost Accounting
3.00 Credits
Columbia State Community College
Accounting data for managerial planning and control decisions; cost calculations, cost allocations, and behavior in manufacturing; systems and budgets. (Prerequisite: BUS 121.)
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BUS 240: Legal Issues in the Workplace
3.00 Credits
Columbia State Community College
A study of current legal issues of importance to employers and employees. Course includes current law and interpretations in such areas as the Americans with Disabilities Act (ADA), harassment, and discrimination.
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BUS 241: Fundamentals of Sales and Service
3.00 Credits
Columbia State Community College
The course will provide students with comprehensive coverage of contemporary and professional selling in an interesting and challenging manner. Students will study methods to maintain and improve customer relations in the workplace. Students will understand the fundamentals of personal selling.
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BUS 242: Principles of Supervision
3.00 Credits
Columbia State Community College
This course provides for the development of supervisory ability and judgment through a presentation of the principles and techniques of effective supervision. Topics include communication, motivation, training, and counseling.
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BUS 243: Entrepreneurship
3.00 Credits
Columbia State Community College
This course offers an overview of small business management, including aspects of starting the business as well as managing the ongoing venture. Emphasis is also placed on the ethical, social, and technological issues that affect today's small businesses. (Prerequisite: BUS 121 or BIT 123.)
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