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BU 204: Human Resource Management Internship
3.00 Credits
Herkimer County Community College
3 Credits (2,4) This course is designed to educate students in the Human Resource Management industry. Management procedures relating to the profession are discussed. A 60-hour work experience program is included. Prerequisite: 6 credits of Human Resource Management course work.
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BU 205: Retail Buying
3.00 Credits
Herkimer County Community College
3Credits (3,0) This course is a study of retail buying to help prepare students for merchandising careers in retailing. Material will cover basic concepts, principles and techniques used by retail buyers in completing their day-to-day duties and responsibilities. The overall goal is for students to use the information presented to learn how to develop an effective buying strategy.
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BU 214: Intermediate Accounting I
4.00 Credits
Herkimer County Community College
4Credits (4,0) Intermediate Accounting I focuses on asset valuation, revenue recognition and cash flow analysis. Financial reporting and disclosure requirements are addressed. Accounting for current and fixed assets, operating income and changes in financial position are emphasized. Prerequisite: BU 115.
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BU 215: Cost Accounting
3.00 Credits
Herkimer County Community College
3 Credits (3,0) This course discusses cost classification and flow in manufacturing systems under job costing, process costing and standard costing. Emphasis is on cost allocations and analyses in budget and statement preparation. Prerequisite: BU 115.
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BU 216: Fundamentals of Income Tax
3.00 Credits
Herkimer County Community College
3 Credits (3,0) This course provides an introduction to the internal revenue code and other sources of current tax law for purposes of tax research, planning and compliance. Preparation of tax returns for individuals and small businesses is emphasized. Income, deductions, exclusions, allowances, exemptions and credits are discussed.
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BU 217: Money and Banking
3.00 Credits
Herkimer County Community College
3 Credits (3,0) This course examines the role of modern financial institutions in today's economy. The impact of financial intermediation on business activity is emphasized. The structure and function of the Federal Reserve System is analyzed. Fiscal policy is discussed. Topics in international banking, investment banking, financial markets and personal investing are addressed.
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BU 221: Public Relations
3.00 Credits
Herkimer County Community College
3 Credits (3,0) Public Relations introduces students to the principles and practices of building good public relations between industry and employees, stockholders, consumers, suppliers and other primary publics. The course emphasizes modern media and the growth and development of public relations as a managerial function.
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BU 224: Intermediate Accounting II
3.00 Credits
Herkimer County Community College
3 Credits (3,0) Intermediate Accounting II provides an in-depth look at corporate earnings and long-term debt. Bonds, leases, pensions and taxes are emphasized. Earnings per share calculations are examined. Contingent liabilities are discussed. Prerequisite: BU 224 or permission of instructor.
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BU 225: Customer Service Management
3.00 Credits
Herkimer County Community College
3 Credits (3,0) Customer relations techniques and principles in the professional business environment will be studied. Current approaches to appropriate customer and product service will be reviewed. Service principles in sales, and customer service skills will be stressed.
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BU 232: Principles of Management
3.00 Credits
Herkimer County Community College
3 Credits (3,0) Principles of Management examine basic management functions and objectives. Emphasis is placed on using current management theory in making business decisions in a rational and systematic manner.
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