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Course Criteria
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3.00 Credits
An introductory course to the diverse world of business, its structure, its operations and its impact upon each of us as employees, as consumers, as individuals, and as members of society. The course acquaints the student with major disciplines of business, such as management, marketing, finance, human resource management and production management, from which the student may choose a career core for future study and training. The course may use case studies and computerized and manual business games. Hours of class per week: 3.
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3.00 Credits
A review of the basic fundamentals and use of shortcut operations in arithmetic computations. Instruction in financial topics dealing with bank loans, interest, credit cards, bank reconciliation, property taxes, payroll, inventory, depreciation, trade and cash discounts, partial payments, markup and markdown, and present value. Hours of class per week: 3.
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4.00 Credits
This course serves as an introduction to financial accounting. This course introduces the concept of transaction analysis, the accounting cycle, double entry bookkeeping and the creation of financial statements (Income Statement, Statement of Owner's Equity and the Balance Sheet). Specific Balance Sheet accounts and their corresponding impact on the Income Statement are examined in detail including Cash, Inventory, Accounts Receivables, Notes Receivable, and Fixed Assets. Emphasis is on sole proprietorship. Hours of class per week: 4.
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4.00 Credits
A continuation of BU121. The topics covered in this course include accounting for liabilities, partnership accounting, corporation accounting, the preparation of the statement of cash flows and financial statement analysis. Prerequisite: BU 121. Hours of class per week: 4.
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3.00 Credits
Students will develop fast, efficient note-taking skills for use in many careers (including office support) and for personal use through the development of Speedwriting, an alphabetic shorthand system. Specific uses for Speedwriting are recording minutes of meetings, telephone messages, class notes, instructions, and dictated correspondence. This course is open to all students.
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3.00 Credits
Emphasis on composing various types of business communications in a clear and concise manner while maintaining readers' goodwill. The course also includes a review of grammar and mechanics of writing, spelling, and some public speaking. (OT 133 or equivalent recommended). Hours of class per week: 3.
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3.00 Credits
Introduction to the basic principles and terminology used in the marketing field. Familiarity with the variety of environmental factors that influence marketing decisions as well as the importance of a customer-oriented philosophy of doing business. Topics covered include: determining market opportunities, environmental analysis, consumer buying behavior, as well as product planning, promotion, distribution and pricing. The importance of market research is also discussed. Hours of class per week: 3.
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3.00 Credits
A comprehensive treatment of professional salesmanship, including an analysis of consumer types and buying motives, the approach and development of sales strategy. Students are required to make sales presentations in role-playing situations. The course places equal emphasis selling consumer and industrial products. Prerequisite: BU141 or permission of instructor. Hours of class per week: 3.
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4.00 Credits
A hands-on laboratory-based introductory accounting course,Computerized Accounting: Principles and Applications provides students with real-world exposure to use of leading microcomputer accounting solutions. Primary computerized accounting principles covered include Receivables, Payables, Inventory, and Payroll; culminating in the generation of end-of-period financial statements in conformity with Generally Accepted Accounting Principles. Additional topics include: Fixed Assets Depreciation, Bond Interest Amortization and Present Value Analysis. Prerequisite: CS 105 and BU 121. Hours of class per week: 4.
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3.00 Credits
An introduction to the basic principles, techniques and terminology used in the human resources field. Topics covered include: human resource planning, job analysis and design, equal opportunity laws, recruitment, selection, orientation, training, performance appraisals, wages, incentives and benefits. Unions and collective bargaining are also discussed. Hours of class per week: 3.
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