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  • BA 300: Cost Accounting I

    3.00 Credits
    Saint Vincent College

    This course provides a thorough study of the three elements of production cost: direct materials, direct labor, and manufacturing expense. The course also provides an application of the aforementioned three elements to job order, cost systems, standard costs, flexible budgets, and break-even analysis. Stress is placed on cost accounting as a "tool of management." Prerequisite: BA200. Offered Fall semester. Three credits.
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  • BA 301: Cost Accounting II

    3.00 Credits
    Saint Vincent College

    Cost Accounting II is a study of cost allocation, capital budgeting, joint and by-product costing. The course emphasizes decision making and provides a detailed examination of process costing and transfer pricing. Prerequisite: BA 300. Offered Spring semester. Three credits.
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  • BA 305: Business Ethics

    3.00 Credits
    Saint Vincent College

    This course is designed to focus the business major’s critical thinking and ethical reasoning through the lens of contemporary business issues. In addition to completing the theoretical material in the field of business ethics, students complete a series of short written and oral presentations based on the Taking Sides series. Student presentations utilize a range of resources including the internet, campus network, Blackboard course software, and Microsoft PowerPoint software. Students are also required to plan a service project to be carried out before graduation. Prerequisite: BA 104 or permission of instructor. Offered Spring semester. Three credits.
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  • BA 310: Taxes I

    3.00 Credits
    Saint Vincent College

    This course provides students with an introduction to Federal Income Tax Law. The Internal Revenue code is studied and applied to various tax situations of individuals. Topics include gross income, exclusions, business expenses, non-business deductions, and the realization of gain or loss. Prerequisite: BA 100. Offered Fall semester. Three credits.
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  • BA 311: Taxes II

    3.00 Credits
    Saint Vincent College

    The preparation of returns for partnerships, s-corporations, and corporations constitutes the subject matter of the course. Prerequisite: BA 100. Offered Spring semester. Three credits.
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  • BA 320: Corporate Finance I

    3.00 Credits
    Saint Vincent College

    This course presents an analysis of the principal financial problems involved within the life cycle of the corporation. A large amount of time is also devoted to ratio analysis, cash budgets, financing fixed and working capital requirements, capital budgeting, the cost of capital, and dividend policy. The course utilizes Microsoft Excel to set up financial statements, to compute financial ratios, to develop charts, and to analyze financial trends. Prerequisites: BA 101 and TIBA II plus calculator. Offered every semester. Three credits.
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  • BA 321: Corporate Finance II

    3.00 Credits
    Saint Vincent College

    Topics include Dividend Policy, capital project financing, business valuations, further ratio analysis and changing corporate governance issues. Case studies will be used to provide a practical application for financial theory. Prerequisites: BA 320 and TIBA II plus calculator. Offered Spring semester. Three credits.
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  • BA 322: Entrepreneurial Finance

    3.00 Credits
    Saint Vincent College

    This course examines the sources of funding available to entrepreneurs to fund their business and options that they can utilize to harvest their investments. The course will focus on the private debt and equity markets that service start-up and rapidly growing entrepreneurial firms. The course will be divided into four parts. Part I will provide an overview of small business financing and how the entrepreneur should prepare to approach the financial community. In Part II, we will examine the private equity markets that specifically provide financing to new ventures in the form of "seed money." Particular attention will be focused on both angelfinancing and the venture capital market. Part III examines the private debt markets that provide financing to small firms with a particular emphasis on commercial banks and governmental agencies that are supportive of entrepreneurial ventures. Part IV will cover the options to the entrepreneur to monetize his/her investment. Prerequisites: BA 320. Offered Fall semester. Three credits.
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  • BA 325: Analysis of Financial Statements

    3.00 Credits
    Saint Vincent College

    This course emphasizes the use of financial and accounting information. The course is a case study approach to the financial problems of sole proprietorships and corporations. Topics will center around ratio analysis, financial projections, working capital management, capital budgeting, the cost of capital, capital structure and planning, and dividend policy. Prerequisite: BA 320. Offered Spring semester. Three credits.
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  • BA 330: Advertising and Promotion

    3.00 Credits
    Saint Vincent College

    This course provides a basis for understanding the marketing communication process and how it influences consumer decisions. The overriding objective is to provide a sophisticated and thoughtful approach to the management of advertising and promotion activities. The course draws heavily on the extensive research in consumer behavior and social psychology. Special attention is given to ethical considerations in developing the communication process. Students conduct special projects in observational research, critical analysis of advertising, the internet, and media planning. Students complete a comprehensive advertising campaign. Prerequisite: BA 220. Offered Fall semester. Three credits.
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