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Course Criteria
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3.00 Credits
Legal problems of business enterprises, including employer-employee relationships, principals and agents, partnerships and corporations, and government regulation of business; creditors' and debtors rights; and real and personal property laws. (Prerequisite: Accounting 305.) Offered occasionally.
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3.00 Credits
Coverage includes the cost accounting cycle, job order, process and standard cost systems; by-products and joint-products; direct costing; and profit planning. (Prerequisite: Accounting 204.) Spring.
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3.00 Credits
A detailed study of federal income taxation at individual levels, including sole proprietorship, with some discussion of tax planning and research. (Prerequisite: Accounting 204 or instructor's permission.) Fall.
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3.00 Credits
Specialized accounting for non-profit organizations, including state and local government units and institutions such as colleges and hospitals. (Prerequisite: Accounting 302 or concurrent enrollment in 302, or permission of instructor.) Offered as needed, including some May terms.
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3.00 Credits
The interpretation and utilization of financial information as used by corporate managers in the decision-making process. Coverage includes financial statement analysis, capital structure of corporations, debt and equity instruments, current asset management, operation and capital budgeting, time-value applications and financial forecasting methods. (Prerequisite: Accounting 204.) Fall, spring.
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3.00 Credits
Introduction to the major security exchange markets and related regulatory agencies, techniques for valuation of equity securities, bond investments and financial statement analysis. Personal financial planning through portfolio development and analysis and industry and market research. (Prerequisite: Business 320.) Offered as needed. Marketing
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3.00 Credits
Development of the skills competing values - control vs. flexibility, and internal vs. external focus. Planning, delegation, power, motivation, teamwork and creativity are examined. Using personal assessment devices, students gain insights to their levels of skill and competency. Fall, spring.
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3.00 Credits
Theory and research related to consumer behavior, including such topics as the role of personality, motivational, perceptual, learning and attitudinal variables; family and cultural influences; and various decision-making models. (Prerequisite: 230 or permission of instructor.) Fall.
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3.00 Credits
Provides an understanding and evaluation of the advertising function within the modern business environment. Topics relate to the promotional mix from a manager's point of view, including decisions about promotional campaign design, budgeting, message and media selection and measurement of effectiveness. Special emphasis on social and ethical aspects of the advertising program. (Prerequisite: Business 230.) Spring.
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3.00 Credits
A comprehensive upper-level management view of retail decision making. The emphasis is on strategic, business-level and functional processes in the retail chain system, applying marketing, management, finance and accounting principles in the retail environment. A group case analysis is required. (Prerequisite: Business 230.) Fall.
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