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Course Criteria
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3.00 Credits
A study of the ethical, moral and social issues of business management. Topics include the theories of moral reasoning, organizational culture, responsiveness to stakeholders, public policy and government regulation. Students will study how political, social, and legal factors affect decision making. Course includes emphasis on practical real-world case studies. (Not restricted to majors in the Department.) 3 semester hours
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3.00 Credits
A basic introduction to the subject of statistics from a business point of view. Statistical methodology such as sampling distributions, hypothesis testing, analysis of variance, ttest, chi-square and regression analysis will be considered and explored. (Not restricted to majors in the Department.) Prerequisites: Mathematics 110 or WPI. 3 semester hours
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3.00 Credits
Intensive study of accounting concepts and principles underlying the preparation of financial statements, with special attention to applications in measurement and reporting of selected balance sheet items and related revenue and expense recognition. Emphasis given to Accounting Principles Board opinions and Financial Accounting Standards Board statements and their ramifications on financial accounting. Prerequisites: Grade of C or better in Business 150. 3 semester hours
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3.00 Credits
Continuation of Business 260, including a study of stockholders' equity, statement of cash flows and correction of statements. Special problems of income determination will be explored. Prerequisite: Business 260 3 semester hours
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3.00 Credits
An introduction to the legal environment of domestic and international business. Topics include dispute resolution, business torts, business ethics and social responsibility, legal forms of business organization, international business law, employment law, government regulation, administrative law, consumer protection, environmental regulation and antitrust law. (Not restricted to majors in the Department.) 3 semester hours
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3.00 Credits
An advanced course in business law with an emphasis on contract law as prescribed by the Uniform Commercial Code. Students will explore the nature and classification of contracts, contract torts and remedies, negotiable instruments, credit regulation, agency relationships, personal property, real property, bankruptcy and landlord-tenant relationships. Prerequisite: Business 281. 3 semester hours
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3.00 Credits
A study of issues encountered in the global business arena. Coverage includes international trade, marketing, production, human resources, cultural differences and political risk. Intended as a prerequisite to further study and as an overview for the student who wishes to take only one international course. (Not restricted to majors in the Department.) 3 semester hours
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3.00 Credits
Exploration of the nature, objectives, basic systems and procedures of cost accounting and control; cost-profit volume relationships; standard costs and variance analysis; direct costing; and relevant costs. Prerequisite: Business 150. 3 semester hours
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3.00 Credits
An introduction to audit theory, internal control, development of auditing programs, evidential matter and reporting. Special emphasis is given to duties, legal responsibilities and ethics of auditors. Prerequisite: Business 265. 3 semester hours
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3.00 Credits
Continuation of Business 311, addressing more advanced auditing topics such as audit statements, auditing standards, application of statistical sampling, auditing computerized accounting systems and internal auditing. Prerequisite: Business 311. 3 semester hours
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