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Course Criteria
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3.00 Credits
Basic principles of accounting theory and practice will be taught, including: the accounting cycle, use of various journals, control accounts and subsidiary ledgers, inventories, valuation reserves, notes, closing of books and preparation of classified financial statements.
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3.00 Credits
Partnership and corporation accounting, introduction of cost accounting, budgeting, managerial concepts, statement analysis and cash flow statements will be covered. Prerequisite: Bus 202
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3.00 Credits
Basic legal principles underlying business relations and their practical applications will be covered, including: sources of law, federal and state court functions and jurisdiction, contracts and negotiable instruments.
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3.00 Credits
Further development of the legal concepts of insurance, business organizations, real property, wills, government regulations, bailments, agency and introduction to labor law and sales. Prerequisite: Bus 204
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3.00 Credits
introduction to the scope and significance of marketing in the American economy. The structure, functions and behavior of distribution systems will be analyzed, including relationships in marketing networks among manufacturers, intermediate middlemen, retailers, consumers, specialized marketing firms and government agencies.
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3.00 Credits
An examination of the central elements of a business organization and the managerial functions of planning, organizing, staffing, directing and controlling. Major emphasis will be given to decision making and its opportunities in the capitalistic system. Also included will be study of the application of psychology to the problems of organization and management.
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1.00 - 6.00 Credits
An opportunity for seniors with an overall average of "B" or better to pursue a project of theirown design under supervision. A detailed proposal and approval necessary prior to registration for independent study.
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3.00 Credits
Provides a sound foundation in the theory and practices of administrative office management. The physical and human environment will be studied. emphasis will be placed on technological advances and their replacement of or integration with existing office technologies. Case studies are used to reinforce the systematic analysis of administrative problems in today's office environment.
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3.00 Credits
An analysis of the basic functions of the personnel department. Topics will include: policies and practices governing recruitment, selection, training and placement of human resources in a modern business organization, construction and utilization of job descriptions and specifications, and evaluation techniques. An overview of major governmental legislation regulating employment practices will also be covered.
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3.00 Credits
Advanced study of the theoretical foundations of accounting as applied to current assets; fixed tangible and intangible assets, long-term investments and working capital. Prerequisite: Bus 203
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