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Course Criteria
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3.00 Credits
Study of the use of accounting information in performing managerial functions including planning, controls, and cost/financial analysis. Prerequisite: BU101. Fall and spring semesters and ADP session 5. 3 credits.
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3.00 Credits
Comprehensive study of the concepts and standards of present day accounting. Examines the principles and theory for financial statement preparation and presentation with emphasis on the asset section of the balance sheet. Prerequisite: BU101. Fall semester, evenings only. 3 credits.
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3.00 Credits
Continuation of BU202 emphasizing shareholders,creditors, and other parties. The principles and theoretical basis for the presentation of long-term investments; current, contingent and long-term liabilities; corporate equity; leases; pensions; and related accounts. Also examines the cash flow statement. Prerequisite: BU202. Spring semester, evenings only. 3 credits.
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3.00 Credits
Basic financial concepts and application; types of financial assets; local, state, and federal levels. Prerequisite or corequisite: BU101. Fall and spring semesters. 3 credits.
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3.00 Credits
An introduction to the Internal Revenue Code as it affects individuals and sole proprietorships. Designed to develop basic competence in tax research, terminology, and tax calculation. Prerequisite or corequisite: BU101. Fall semester, even-numbered years, evenings only. 3 credits.
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3.00 Credits
Study of the procedures employed by Certified Public Accountants and Internal Auditors in the examination of financial statements. Ethical, statistical, and theoretical aspects of auditing are examined in context of preparation of the auditor’s report. Prerequisite: BU203. Fall semester, oddnumbered years, evenings. 3 credits.
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3.00 Credits
Management problem solving approaches of marketing. Basic marketing functions including product/service planning, distribution activities, location, logistics, promotion strategies, sales, e-commerce,advertising,and pricing techniques. Technological tools. Ethical ramifications. Cases and simulations supplement material. Fall semester and ADP session 1. 3 credits. Fee.
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3.00 Credits
The components of the business plan and elements of operational and strategic planning as they relate to the small business, basic financial concepts, and the application in a small business environment. Spring semester, even-numbered years, evenings only. 3 credits.
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3.00 Credits
Introduction to international business, focusing on the historical development of international trade, finance, the emergence of the multinational corporation, and conceptual frameworks within which businesses operate. Fall and spring semesters and ADP session 1. 3 credits.
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3.00 Credits
Social and economic implications of gender differences in the U.S.work force. Guidelines relevant to the demand for women in managerial and other professional positions. Treats such topics as sexual harassment, assertiveness training, personal economics. Satisfies the U.S. Cultures requirement of the Liberal Arts Core. Fall semester and ADP session 5. 3 credits.
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