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Course Descriptions

Accounting

ACCT& 201—Prin of Accounting I

Cr: 5 Wkly hrs: 5 hours Lecture

The course will begin with an overview of accounting as an information system, move to coverage of the accounting cycle, examine accounting for merchandising operation, and conclude with coverage of cash, receivables, and inventories. (Formerly BS-EC 251)

ACCT& 202—Prin of Accounting II

Cr: 5 Wkly hrs: 5 hours Lecture

The course includes accounting for fixed assets, liabilities, partnerships, and corporations. Additionally, coverage should include the statement of cash flows as well as the underlying principles of accounting. (Formerly BS-EC 252) Prerequisite: ACCT& 201.

ACCT& 203—Prin of Accounting III

Cr: 5 Wkly hrs: 5 hours Lecture

Development and analysis of accounting information for managerial decision-making. (Formerly BS-EC 253) Prerequisite: ACCT& 202



Business

BUS& 101—Intro to Business

Cr: 5 Wkly hrs: 5 hours Lecture

SS - Introduces the major operations of a business including production, marketing, finance, and human resource management. Examines the economic, social, and political environment of business. (Formerly BS-EC 101)

BUS& 201—Business Law

Cr: 5 Wkly hrs: 5 hours Lecture

Origin and development of business law, the legal system, and enforcement of individual legal rights; law of torts, crimes, and business contracts. (Formerly BS-EC 260)

BUS 215—Business Statistics

Cr: 5 Wkly hrs: 5 hours Lecture

Application of inferential statistics to business decisions; frequency distributions; sampling, probability, hypotheses testing, and regression. (Formerly BS-EC 257 and 258) Prerequisite: MATH 099 or equivalent.



Economics

ECON 200—Essentials of Economics

Cr: 5 Wkly hrs: 5 hours Lecture

Overview of major micro/macro economic principles to include: supply and demand, opportunity cost, competition, monopoly, income determination, money creation and credit.

ECON& 201—Micro Economics

Cr: 5 Wkly hrs: 5 hours Lecture

SS - Supply and demand; cost and revenue analysis; pure competition; agriculture; monopoly; imperfect competition; antitrust policy; regulation; factor incomes; unions. (Formerly BS-EC 202) Prerequisite: MATH 099 or above with a grade of 2.0 or above and an Accuplacer Reading Comprehension test score of 84 or above or permission of instructor.

ECON& 202—Macro Economics

Cr: 5 Wkly hrs: 5 hours Lecture

SS - Fundamentals of a private-enterprise economy; national income; employment; inflation; growth; money; the monetary system; Keynesian Economics; Monetarist Economics; international trade. (Formerly BS-EC 201) Prerequisite: MATH 099 or above with a grade of 2.0 or above and an Accuplacer Reading Comprehension test score of 84 or above or permission of instructor.