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Course Criteria
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3.00 Credits
An in-depth study of the principles related to financial accounting topics and a study of recent developments in financial accounting required by the Financial Accounting Standards Board. Topics include the following: development of accounting standards; nature of the conceptual framework, assumptions and principles; review of the accounting process; continued study of the Income Statement, Balance Sheet and Statement of Cash Flows; time value of money; cash and receivables, inventories; acquisition and disposal of property, plant and equipment; depreciation and depletion; intangible assets; long-term Investment in Equity Securities and other assets. Prerequisite(s): BUS 101, BUS 102 (3,0) 3 credits
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3.00 Credits
A continuation of the study of the principles related to financial accounting. This study will include a presentation of the following topics: stockholders; equity; dilutive securities; revenue recognition; accounting for income taxes; accounting for pensions and for leases; accounting changes and error analysis, full disclosure in financial reporting; financial reporting and changing prices; liabilities-current and contingent; liabilities-long term. Prerequisite(s): BUS 271 (3,0) 3 credits
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3.00 Credits
Principles of cost accounting applied to manufacturing industries. The use of cost data and procedures under job order, process cost, and standard cost accounting systems as a tool of management. Prerequisite(s): BUS 101, BUS 102 (3,0) 3 credits
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3.00 Credits
This is an independent study course designed to offer a student experience in research and performing special projects in business and/or related area of interest. A faculty member shall act as a Project Advisor. The project selected will utilize skills and knowledge acquired in previous business administration and related courses. The number of credits received will be determined by the complexity of the project and agreed upon prior to the student's starting this course. Prerequisite(s): Permission of the Department Chair (1,0) 1 credit or (3,0) 3 credits
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3.00 Credits
An elective for second year Business Administration students. This course will provide an employer/student designed internship experience. During the internship, the student will acquire work skills and cooperative work attitudes that will compliment the academic skills learned during the student's prior year. Prerequisite(s): Completion of 30 credits with an overall GPA of 2.5 and GPA of 3.0 in Business curriculum courses. (3,0) 3 credits
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3.00 Credits
This course will cover the rapid growth of international business and proliferation of multinational firms. Topics include the nature of international business and the historical development of global markets and marketing. (3,0) 3 credits
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3.00 Credits
To familiarize students with financial literature and facilities that are available as guides to the proper selection of securities and other types of investments. The course is covered from the perspective of the individual investor. As such, a logical portfolio commensurate with the financial goals of the individual is stressed. Financial information available both in published as well as Internet access format are covered. (3,0) 3 credits
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3.00 Credits
The course provides a conceptual foundation for more advanced courses in various management specialization's including operations strategies; competitiveness; productivity; product and service design; capacity planning; process selection and facility layout; design of work systems; location planning and analysis; and introduction to quality management. Note: Students completing this course may not receive credit for IND 301 Prerequisite(s): BUS 109. (3,0) 3 credits.
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3.00 Credits
This course covers the integrated fields of just-in-time concepts and methodologies and those of inventory management. Topics include justin- time systems, inventory management, aggregate scheduling; material requirements planning; short-term scheduling; project management; and maintenance and reliability. Note: Students completing this course may not receive credit for IND 303 Prerequisite(s): BUS 109 (3, 0) 3 credits
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3.00 Credits
An introduction to the law of sales and lease contracts, letters of credit, commercial paper and secured transactions under the UCC and creditors' rights and remedies, including suretyship and guaranty, insurance, wills, trusts, elder law and consumer protection. Prerequisite(s): BUS202 or Department approval (3,0) 3 credits
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