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Course Criteria
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3.00 Credits
Learn fundamental skills and basic knowledge in the area of business payroll. The focus of the course is primarily in the following areas: payroll and personnel record keeping, calculation of gross pay using various methods, calculation of Social Security and Medicare taxes, calculation of federal and state income taxes, calculation of federal and state unemployment taxes, journalizing and posting payroll entries, and completing various federal and state forms. Prerequisites: BA 111 Introduction to Accounting or BA 211 or instructor permission. Recommended: MTH 30 Business and computer experience.
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3.00 Credits
Explores processes of international trade, whether the company is an importer, exporter, or a multinational firm. Forms a basis for further study and specialization in the international business field.
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4.00 Credits
Focuses on using current technology to create, revise, and design business documents: letters, memos, e-mail, reports, minutes, simple instructions, and resumes. Students will use library and Internet resources to collect information. In addition, students will deliver oral presentations using presentation tools. Recommended: WR 121, BA 131, CAS 133, or computer literacy.
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3.00 Credits
Introduces basic business management concepts as well as current management experience and research regarding organizing and managing processes, resources and people to achieve the organization's purposes. Changes in management are included, recognizing that society and technology place new demands on business enterprises.
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4.00 Credits
Presents concepts and skills for the strategic use of e-commerce and related information technology from three perspectives: business to consumers, business-to-business, and intra-organizational. Examination of e-commerce in altering the structure of entire industries, and how it affects business processes including electronic transactions, supply chains, decision making and organizational performance.
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3.00 Credits
Introduces financial accounting theory, including the accounting cycle, analysis and recording of transactions, and reporting financial information in accordance with generally accepted accounting principles. Recommended: MTH 60 and BA 111.
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3.00 Credits
Continues the presentation of fundamental issues begun in BA 211. Introduces statement of cash flows and financial statement analysis. Prerequisite: BA 211.
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3.00 Credits
Study managerial accounting: covers cost/volume relationships, manufacturing costs, cost decisions, management planning, budgeting and responsibility accounting. Prerequisite: BA 211.
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3.00 Credits
Covers cost accounting concepts, application, and techniques employed in the accumulation and reporting of manufacturing cost data. Particular attention shall be paid to job order costing, process costing, joint and by-product costing, standard costs, budgeting and analysis of variances. Recommended: BA 211.
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3.00 Credits
Covers basic financial concepts and practices and includes analysis of company resources, types and sources of financing, forecasting and planning methods, and the roles of the money and capital markets. Recommended: BA 212; MTH 60.
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