Business Administration

Elementary accounting principles, including lectures, problems, and laboratory practices. Emphasis on procedures, forms, and practical application. (CEP students may enroll).

An introduction to business organization and procedure. (CEP students may enroll).

Introduction to financial accounting principles and problems as they apply to service and merchandising businesses. Emphasis will be placed on the accounting equation and the accounting cycle to include analysis of business transactions, internal control, and preparation of financial statements to be used by business stakeholders.

A continuation of BAN 213 (ACCT 2003). Introduction to managerial accounting with an emphasis on partnerships, corporation, manufacturing cost flow systems, and applying the budgeting process. Cost and budget accounting will be introduced as well as analysis and interpretation of special/budget reports, corporate financial statements,and cost reports.

A study of fundamental principles of law that apply to important business transactions. The legal principles of contracts, agency and employment, negotiable instruments and bailments.

Theories and principles of nonverbal, oral, and written communication; emphasis on basic writing skills as applied in composing a variety of letters, memorandums, and resumes.

This course provides an innovative, integrated learning software package that covers the major components of a computerized accounting system.