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Course Criteria
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1.00 - 4.00 Credits
Significant topics in biology. Course content varies. Not offered on a regular basis; students should consult the current class schedule. Prerequisites: Consent of instructor.
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3.00 Credits
This is a sequence course. It deals with the accounting policies, procedures, theories, and practices of merchandising and service concerns. Emphasis will be placed on the accounting cycle, balance sheet, income statement, partnerships and the Generally Accepted Accounting Principles (GAAP). Achieving proficiency in Excel Spreadsheet is a course requirement. Fall and Spring
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3.00 Credits
This is a continuation of BUA 210. Emphasis will be placed on the analysis of long-term liabilities and shareholder's equity, corporations, analysis of financial statements, and managerial and cost accounting for decision making. Prerequisite: BUA 210 and proficiency in Excel spreadsheet. Fall and Spring
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3.00 Credits
A study of the design of accounting information systems, including flowcharting, understanding specific accounting subsystems, using computerized accounting packages, and studying advanced spreadsheet applications. Prerequisites: BUA 211 and proficiency in Excel spreadsheet. Fall
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3.00 Credits
Review of the basic financial accounting process, the income statement, and the balance sheet. Topics covered in depth include accounting applications of time value of money and accounting for current assets, property, plant and equipment, and intangible assets. Prerequisite: BUA 211. Fall
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3.00 Credits
Continuation of BUA 310, including a study of current liabilities, accounting for long-term debt, stockholder equity, retained earnings, investments, revenue recognition, earnings per share, error analysis, and statement of cash flows. Prerequisite: BUA 310. Spring
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3.00 Credits
Business cost accounting, special records and cost statistics and application to particular business organizations. Prerequisites: BUA 211, MAT 125 or 109, MAT 111. Fall
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3.00 Credits
Current techniques of marketing including electronic commerce; addresses fundamental problems in producing, pricing, distributing and purchasing a product. Prerequisites: BUA 211, ECO 221, ECO 223, ENG 112, and either COMM 115 or demonstrated Power Point proficiency. Fall and Spring
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3.00 Credits
A study of the financial evaluation of interest, the time value of money, valuation of stocks & bonds, risk & return analysis, balance sheet analysis and capital budgeting techniques. Prerequisites: BUA 211, MAT 109 or 125, MAT 111, and ECO 221. Fall and Spring
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3.00 Credits
Quantitative analysis in support of managerial decision making, the modeling process, linear programming, simulation, decision theory, regression models, Q-Theory, and PERT. Prerequisites: MAT 109 or 125, MAT 111, BUA 211, ECO 223. Odd Springs
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