Course Descriptions

Accounting I BA 126

This course will enable the student to perform basic bookkeeping functions upon completion.   The theory and practice of modern accounting, financial statements, controlling accountings, columnar journals, ledgers and the complete accounting cycle are covered.   Notes receivable, notes payable, inventory systems and depreciation methods are also covered.   This course will enable the student to complete and understand the entire accounting cycle.

Accounting II BA 127

Prerequisite:   BA 126 with a C or better

This course will enable the student to perform basic bookkeeping functions for a partnership or corporation and perform basic managerial accounting.   This course introduces accounting for partnerships and corporations, including analysis of financial statements, and basic concepts of managerial and cost accounting.

Managerial Accounting BA 204

Prerequisite:   BA 126 & 127 with a C or better

This course will enable the student to perform basic managerial accounting functions, such as revenue expectations, and cost control.   This course covers the theory and concepts of managerial accounting.   Emphasis is placed on preparation and the use of financial data for planning and decision making purposes.

Introduction to Business BA 110

This course will enable students to learn about the stock market, personnel management, leadership and motivational techniques.   This course is a survey of the functions of business, a comparison of the forms of organizations, methods of administration and the interdependence of production, distribution and finance in modern business.

Personal Finance BA 112

This course will enable the student to understand the principles and practices of money management, consumer credit, saving & investments, taxation and consumer protection.