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BA 212: Principles of Accounting II
3.00 Credits
Mt Hood Community College
Credits 3 (3 Lecture Hrs/Wk)- Su/F/W/Sp This is the second course in the basic accounting sequence designed to serve students who plan to pursue an associates degree in a business area and/or transfer to an undergraduate degree program in any area of business. This course emphasizes external financial reporting. Topics covered will include long-term assets, current and long-term liabilities, stockholder's equity, the statement of cash flow, financial statement analysis, international accounting, and inter-company investments. Prerequisite: BA211. Proficiency Needed: Reading, Writing, Math.
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BA 213: Principles of Accounting III
4.00 Credits
Mt Hood Community College
Credits 4 (4 Lecture Hrs/Wk) - Su/F/W/Sp This is the third course in the basic accounting sequence designed to serve students who plan to pursue an associates degree in some business area and/or transfer to an undergraduate degree program in any area of business. This course will emphasize the use of accounting information by managers. Topics covered will include managerial accounting systems, product costing, standard costs, cost behavior and analysis, profit planning, budgets, responsibility accounting, and capital budgeting decisions. Some assignments will be done using an electronic spreadsheet. Prerequisite: BA211 or equivalent and an electronic spreadsheet course. Proficiency Needed: Reading, Writing, Math.
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BA 215: Cost Accounting I
3.00 Credits
Mt Hood Community College
Credits 3 (3 Lecture Hrs/Wk) - Sp This course should enable the student to analyze manufacturing and service costs for purposes of decision-making and understanding the ramification of their behavior. The student will be able to make production and pricing decisions, allocate costs, and make management decisions. The course focuses on cost management and covers activitybased costing as well as job costing. Prerequisite: BA213 or consent of instructor. Proficiency Needed: Reading, Writing, Math.
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BA 218: Personal Finance
3.00 Credits
Mt Hood Community College
Credits 3 (3 Lecture Hrs/Wk) - F/W This course provides students with practical decision-making skills for managing their financial resources. Topics covered include setting personal goals, budgeting, use of credit, consumer spending and saving, and personal investment options. Proficiency Needed: Reading, Writing, Math.
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BA 220: Tax Accounting
3.00 Credits
Mt Hood Community College
Credits 3 (3 Lecture Hrs/Wk) - F In this course, students will learn how to apply the fundamentals of individual income taxation. Students will learn how to apply the concepts of income, deductions, exemptions, gains and losses, and tax credits in the preparation of basic Federal income tax returns. Prerequisite: BA212. Proficiency Needed: Reading, Writing, Math.
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BA 220 - Tax Accounting
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BA 222: Finance
3.00 Credits
Mt Hood Community College
Credits 3 (3 Lecture Hrs/Wk) - F/W/Sp An introductory study of financial management. The course covers issues such as the sources of capital, financial statement analysis, the time value of money, capital budgeting, working capital management, financial structures, and other factors that influence the financial decisions of management. Prerequisite: BA101 and BA211; and either BA131 or CIS120L; or consent of instructor. Proficiency Needed: Reading, Writing, Math.
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BA 223: Principles of Marketing
4.00 Credits
Mt Hood Community College
Credits 4 (4 Lecture Hrs/Wk) - F/W/Sp This course introduces students to traditional and Internet marketing principles and policies. Major topics are: marketing concepts relating to price policies and controls; trade channels and merchandising; market research; promotion; and integration of marketing with other activities of the business enterprise. Prerequisite: BA101 is recommended. Proficiency Needed: Reading, Writing.
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BA 224: Human Resources Management
3.00 Credits
Mt Hood Community College
Credits 3 (3 Lecture Hrs/Wk) - W/Sp This course provides perspectives on important current and emerging practices to help the student develop a practical, realistic, and modern view of human resource management (HRM). Students study the HRM functions of an executive or supervisor as well as the functions of the HRM director in today's business environment. Proficiency Needed: Reading, Writing.
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BA 226: Introduction to Business Law
4.00 Credits
Mt Hood Community College
Credits 4 (4 Lecture Hrs/Wk) - F/W/Sp Emphasis will be placed on the student's ability to understand and apply rules of law applicable to business operations. Business topics include constitutional basis, ethics and social responsibility, courts and procedures, torts, intellectual property, business crimes, contracts, warranties, formation of LL C, anti-trust, and e-contracts and international law. Proficiency Needed: Reading, Writing.
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BA 226 - Introduction to Business Law
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BA 228: Computer Accounting Applications
3.00 Credits
Mt Hood Community College
Credits 3 (3 Lecture Hrs/Wk) - Sp This course focuses on using accounting general ledger software, including a commercial general ledger package. It provides a good review of accounting procedures and topics. Prerequisite: BA211 and CIS120L; or BA211 and BA131. Proficiency Needed: Reading, Writing, Math.
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