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BA 317: Intermediate Accounting I
4.00 Credits
Western Oregon University
Study of major accounting principles; summary of accounting process; revenue and expense recognition; balance sheet and income statement; concepts in the valuation of all current assets. Prerequisite: BA 213 or consent of instructor
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BA 317 - Intermediate Accounting I
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BA 318: Intermediate Accounting II
4.00 Credits
Western Oregon University
Concepts in the valuation of both short-term and long-term liabilities; contingencies; recording and adjusting plant assets; long-term assets and intangible assets; stockholders equity transactions. Prerequisite: BA 317 or consent of instructor
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BA 318 - Intermediate Accounting II
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BA 319: Intermediate Accounting III
4.00 Credits
Western Oregon University
Study of revenue recognition, accounting changes, error analysis, taxes, pensions, leases, statement of cash flows and full disclosure. Prerequisite: BA 318 or consent of instructor
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BA 319 - Intermediate Accounting III
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BA 325: Portfolio Management
3.00 Credits
Western Oregon University
Develops an understanding of key ingredients in portfolio selection. Examines alternative investments and how to combine them into an efficient portfolio. Prerequisite: BA 315
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BA 325 - Portfolio Management
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BA 340: Business Forecasting
4.00 Credits
Western Oregon University
A survey of forecasting methods, including trend regression, seasonal effects, smoothing and autoregressive moving-average models. Emphasis is on understanding the underlying process and interpreting the results of computer programs.
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BA 340 - Business Forecasting
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BA 345: Internet and Electronic Commerce
4.00 Credits
Western Oregon University
The internet as a resource for researchers, investors, employers, and employees. Focus will be on information access and distribution. Topics will include internet basics, search techniques and resource evaluation, marketing, electronic commerce, government regulation, job searching and Web page design.
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BA 345 - Internet and Electronic Commerce
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BA 361: Organizational Behavior
3.00 Credits
Western Oregon University
A survey of current theories about the behavior of individuals and groups within organizations, as well as the operation of the organization as a whole. Topics include individual differences, job attitudes, decision making, motivation, job design, group structure and process, communication, leadership, power and politics, organizational structure and design and organizational change.
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BA 361 - Organizational Behavior
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BA 362: Business Ethics
3.00 Credits
Western Oregon University
Focuses on recognizing, analyzing, and resolving ethical issues in business. Topics include privacy in the workplace, product safety, corporate social responsibility and international ethics.
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BA 362 - Business Ethics
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BA 367: Regression Analysis
3.00 Credits
Western Oregon University
A second course in statistics. Course work includes hypothesis testing, simple regression, multiple regression and the study of the validity of the assumptions used in regression models. Prerequisite: BA 243 or MTH 243
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BA 367 - Regression Analysis
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BA 368: Introduction to Operations Research
3.00 Credits
Western Oregon University
Study of quantitative techniques for decision support. Topics include linear programming, integer programming, project management and dynamic programming. Prerequisite: BA 240 or MTH 241
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BA 368 - Introduction to Operations Research
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