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Course Criteria
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3.00 Credits
General accounting principles applied to factory operations. Includes methods of fnding costs of specifc orders, lots and processes, and basis of allocating overhead expenses. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 181 or Business 182. 150 minutes per week. 3 credit hours.
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3.00 Credits
Utilizes a computer to perform major accounting tasks such as recording entries, posting to ledgers, generation of trial balances and fnancial statements, as well as special reports, all encountered in Business 205. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 205. 50 minutes per week. 1 credit hour.
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3.00 Credits
Application of funds, analysis of working capital, investments, inventories, amortization and depreciation, and cost expirations. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 182 or Business 204. 150 minutes per week. 3 credit hours.
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3.00 Credits
Study of the principles of the Internal Revenue Code, practical application of tax rules to the preparation of returns, application of accounting rules to tax matters. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 182, or Consent of Department Chairperson. 150 minutes per week. 3 credit hours.
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3.00 Credits
Laws of business transactions, including contracts, agency, employment and partnerships, and study of the Uniform Commercial Code. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.
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3.00 Credits
Continues study of laws covering corporations, negotiable instruments, sales, real estate, and bailments. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.
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3.00 Credits
Entrepreneurial skills, organization, promotion and management in self-employment or administration in occupations and organizations; research and discussions with successful owners and managers in the business community. Students receive practice in planning, decision-making and self-evaluation. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.
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3.00 Credits
Explores resources, knowledge, skills, practices and techniques necessary to conduct business online. Explores nature and impact of e-commerce on business and business operation, resources required and available, customer relationship management, ordering systems, end-to-end marketing and performance, and control systems. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 111, or CIS 120, or Consent of Department Chairperson. 150 minutes per week. 3 credit hours.
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3.00 Credits
Examines the functions and objectives of marketing. Includes fow of industrial and consumer goods through the marketing system, and the role of the consumer, the product, the market, the pricing policies, promotion and distribution methods. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 111. 150 minutes per week. 3 credit hours.
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3.00 Credits
Surveys methods of fnanc-ing business enterprises and their relationships to personal and company investment policies. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 181, or Consent of Department Chairperson. 150 minutes per week. 3 credit hours.
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