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Major topics include: business ownership types; key accounting concepts; journals and ledgers in accounting; accounting equations and formulas; financial statements, balance sheets and income statements; analyzing financial statements; financial statement ratios; accounting for inventory; accounting for deprecation; accounting for compensation, taxes and liabilities; adjustments and closing entries; corporate accounting; departmentalized accounting; taxation for corporations; and business and financial forecasting.
Upon successful completion of the course, students will be able to: differentiate the components and purposes of various costing methods, techniques, and formulas including cost accounting, job-order costing systems, process costing, and variable and activity-based costing; use cost accounting formulas, such as those used to calculate the break-even point, target net income, gross profit margin, and contribution margin; assess how different industries use activity-based costing methods to determine the costs of various products or services; breakdown the purpose and components of the master budget; dissect the process of CVP analysis to determine the relationship between company costs, revenue and sales volume; summarize effective techniques for estimations and planning, such as using employ regression analysis to achieve project cost goals; analyze various aspects of cost accounting in inventory, such as inventory accounts, goods and inventory statements, and methods of inventory cost calculations; and evaluate modern trends in managerial accounting and their effects on business strategy, such as how and why predictive accounting has risen in popularity. Instruction is delivered through online video and text lessons.
Upon completion of the course, students will be able to: summarize theories of ethics and factors affecting ethical behavior in the workplace; understand how employees, managers, and stakeholders function within a company; identify the government's role in regulating businesses; identify how businesses, the government, and the economy impact one another; distinguish techniques for managing different types of diversity in the workplace; recognize the interdependence between business and community; identify the impact of the media industry and journalism on businesses; distinguish between ethical and unethical marketing and advertising; evaluate strategies social activists and businesses use against each other; determine the stages involved in becoming an ecologically sustainable organization; and understand the ethical issues with international business, globalization, and domestic and international trade policy.
Topics include: the dynamic business environment, practicing social responsibility and ethical behavior in business, economics and business, business in global markets, forms of business ownership, entrepreneurship and small business, managing and leading in business, leadership styles in business, organizational management, business production and operations, workplace productivity and motivation, basics of human resources, managing the employer-worker relationship, business marketing basics, product development and retailing, product distribution and supply chain management, pricing strategy in marketing, product promotion in business, MIS basics in business, implications of information technology, risk management in business, accounting basics, financial management in business, securities markets and business, and money and financial institutions.
offers general education courses commonly taken in the first two years of college as well as professional development and continuing education courses.
Upon successful completion of the course, students will be able to: understand the purpose of accounting, generally accepted accounting principles, ethical accounting and technology in accounting; interpret balance sheets, income statements and cash flow statements, and understand how to prepare different financial statements and the auditing process; discover debits, credits, journal entries, the trial balance and how to determine a company's performance based on financial statement ratios; explain internal controls, safeguards and bank reconciliation; study accounts receivable, revenue recognition, the allowance method, notes receivable and disposing of receivables; define long-term operating assets, plant assets, the cost principle, acquisition of property, computing depreciation, natural resource assets and accounting for intangible assets; breakdown loans, equity investments, raising equity financing, corporations, stockholder's equity, common and preferred stock, accounting for stock and retained earnings; and distinguish the purpose and elements of financial statement analysis, standards for comparison, horizontal analysis, vertical analysis and financial ratio analysis.
Upon successful completion of this course, students will be able to compare and contrast the levels, roles, and functions of management; distinguish between modern theories of management, including quality management and systems management theory; break down quantitative management and the roles of branches such as operations management ; illustrate the types of planning and its function in management; model different types of organizations, including centralized and decentralized organizations; examine leadership and its role in organizations and the difference between a manager and a leader; analyze the role of motivation in the workplace and how managers affect motivation; illustrate the communication process and the role of organizational communication; analyze the decision making process and describe tools used to make informed decisions; and relate the managerial functions in international organizations and characteristics of an international manager.
The course is self-paced, and instruction is delivered through online video and text lessons.