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Course Criteria
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4.00 Credits
This course provides a detailed examination of specific financial statement accounts or group of accounts, including but not limited to inventory, bonds payable, investments, stockholders' equity, fixed assets and leases. The examination reviews the specific GAAP rules that apply to each account or group of accounts covered as well as their presentation on the financial statements. Prerequisite: BU 221. Hours of class per week: 4.
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3.00 Credits
Accounting for direct labor, materials, and factory overhead under both on-job-order costing and process costing. Standard cost principles and procedures; budgeting and direct decision-making is among other topics covered. Prerequisite: BU 122. Hours of class per week: 3.
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3.00 Credits
This course studies federal tax law and regulations. It covers the tax formula, gross income, exclusions, deductions, tax credits, gains and losses and the computation of income tax liability. This course provides practice in the preparation of individual tax returns and the preparation of tax returns for sole proprietorships. Prerequisite: BU 121 or permission of instructor. Hours of class per week: 3.
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3.00 Credits
A study of the principles and problems in the management of retail operations covering organization, store planning, selecting locations, customer services, merchandising policies, stock levels, and purchasing procedures. Prerequisite: BU 101, BU 141 or permission of instructor. Hours of class per week: 3.
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3.00 Credits
A course devoted to the use, rather than the construction, of accounting records and statements. Topics covered are analysis and interpretation of financial data, flow of funds, cost concepts and applications, budget, and decision making. Prerequisite: BU 122 or permission of instructor. Hours of class per week: 3.
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3.00 Credits
The course provides essential concepts of starting and operating a small business with a focus on developing a business plan. Topics covered include ways to become an entrepreneur, franchise operations, marketing plans, financial plans and management plans. Prerequisite: BU 141 and BU 121 recommended. Hours of class per week: 3.
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1.00 - 4.00 Credits
1- 4 s.h. The Business Internship serves as a structure for the awarding of credit for prearranged academically applicable work experiences. Students who have satisfactorily completed relevant business courses may be placed with an approved agency on a part-time basis. Participation requires the approval of a Business Instructor and the appropriate Academic Dean. Evaluation of the student's performance is the responsibility of the instructor. A maximum of eight (8) semester hours of credit may be earned by any one student. Prerequisites: Previous business relevant coursework, approval of instructor and dean. Hours of class per week: 1-4.
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4.00 Credits
This course provides a comprehensive introduction to fundamental chemical principles. Topics include scientific notation, dimensional analysis, thermo chemistry, atomic theory, periodicity, bonding, states of matter, solutions, electrochemistry, thermodynamics, kinetics, nuclear chemistry, and a brief introduction to organic chemistry. Prerequisites: High school algebra, MA 147 or permission of instructor. Hours of class per week: 3. Hours of lab per week: 3. CH 173-General Education: N.
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4.00 Credits
This course provides a comprehensive introduction to fundamental chemical principles. Topics include scientific notation, dimensional analysis, thermo chemistry, atomic theory, periodicity, bonding, states of matter, solutions, electrochemistry, thermodynamics, kinetics, nuclear chemistry, and a brief introduction to organic chemistry. Prerequisites: High school algebra, MA 147 or permission of instructor. Hours of class per week: 3. Hours of lab per week: 3. CH 173-General Education: N.
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4.00 Credits
An integrated course examining the structure, synthesis and reactions of aliphatic and aromatic organic compounds and stressing the underlying principles of reaction mechanisms, kinetics, stereochemistry and detection techniques. The second half of the course (CH 222) is a continuation of the first half and includes the study of fats, carbohydrates, proteins and nucleic acids. The laboratory is designed to familiarize the student with basic techniques of organic chemistry including extractions, crystallization, distillation and chromatography, and the application of these techniques to qualitative analysis and synthesis. Prerequisites: CH 173-174. Hours of class per week: 3. Hours of lab per week: 3.
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