128 L I N N- B E N T O N C O M M U N I T Y C O L L E G E
BA 226 BUSINESS LAW( 3 credits) Introduces the framework of the law as it affects a business, including the origins of the American Legal system, how the law operates and how it is enforced. Covers legal regulation of business, including civil and criminal law, formation of contracts, employment law, environmental regulation, real estate and consumer rights.
BA 249 RETAIL MANAGEMENT( 3 credits) Introduces students to retailing and provides an understanding of the types of businesses, strategies, operations, formats and environments through which retailing is carried out. The course takes a multi-disciplinary approach to consider the process and structure of retailing. Retailing topics to be covered will include: planning, research, consumers’ behavior, store design, merchandising strategy, management strategy, promotional strategy and pricing strategy. The global dimensions of retailing as well as the relationship between retailing and our society will be stressed throughout the course.
BA 256 INCOME TAX ACCOUNTING( 3 credits) Introduces the basics of income tax accounting for individuals and business organizations. Develop an understanding of basic tax calculations and of how the Internal Revenue Code impacts individuals and businesses. Explore methods of incorporating and extracting income tax information from an organization’ s existing financial accounting system. Prerequisite: BA2.595 Professional Accounting I with a minimum“ C” grade.
BA 260 ENTREPRENEURSHIP & SM BUSINESS( 4 credits) Focuses on the entrepreneurial phases associated with the start-up and management of small business. This course will teach future entrepreneurs and managers to recognize opportunities and to use effective entrepreneurial and small business management practices. Prerequisite: BA 101 Introduction to Business with a minimum“ C” grade.
BA 275 BUSINESS QUANTITATIVE METHODS( 4 credits) Presents statistical analysis and quantitative tools for applied problem solving and making sound business decisions. Gives special attention to assembling statistical description, sampling, inference, regression, hypothesis testing, forecasting and decision theory. Prerequisite: MTH 241 Calculus for Biological / Management / Social Science or MTH251 Differential Calculus and, MTH 245 Math for Biological / Management / Social Science, and sophomore standing.
BA 277 BUSINESS ETHICS( 3 credits) Students enrolling in BA277 will study the application of ethical theories within the business environment with emphasis on ethical decision making. The course addresses ethical issues from the perspective of the individual business manager as well as from the perspective of the organization and from a global perspective. It is designed to make the student aware of the ethical issues currently facing business and to provide a background against which the student may evaluate and / or compare his or her own ethical views. Prerequisite: BA 101 Introduction to Business
BA 280A CWE ACCOUNTING TECHNOLOGY( 2-14 credits) An instructional program designed to give students practical experience in supervised employment related to accounting. Students identify job performance objectives, work a specified number of hours during the term and attend a related CWE seminar. Note: Credits are based on identified objectives and number of hours worked. Required: CWE coordinator approval.
BA 280B CWE BUSINESS MANAGEMENT( 2-14 credits) Gives students practical experience in supervised employment related to business management. Students identify job performance objectives, work a specified number of hours during the term and attend a related CWE seminar. Note: Credits are based on identified objectives and number of hours worked. Required: CWE coordinator approval.
BA 280C CWE MARKETING( 1-14 credits) Gives students practical experience in supervised employment related to business marketing. Students identify job performance objectives, work a specified number of hours during the term and attend a related CWE seminar. Note: Credits are based on identified objectives and number of hours worked. Required: CWE coordinator’ s approval.
BA 285 BUSINESS RELATIONS: GLOBAL ECON( 4 credits) Examines culture and cultural diversity and their impact on organizations. Examines issues such as motivation, communication, value development, prejudice and discrimination. Focuses on understanding how and why cultures develop differently, including the impact of economic and political influences on culture. Also focuses on helping students develop an understanding of their own culture and gain an appreciation for and understanding of other cultures.
BA 291 BUSINESS PROCESS MANAGEMENT( 4 credits) This course integrates management information systems with operations management and introduces a process-oriented view of the flows of materials, information, products and services through / across functions within an organization. Prerequisite: BA 101, Introduction to Business, CIS 125, Introduction to Software Applications, and BA 275, Business Quantitative Methods.
BA 2.108 CUSTOMER SERVICE( 2 credits) Designed to help students develop the customer interaction skills needed in many work settings.
BA 2.108A CUSTOMER SERVICE( 1 credit) Designed to help students develop the customer interaction skills needed in many work settings.
BA 2.127 GOVERNMENTAL ACCOUNTING( 3 credits) Covers accounting theory and procedures for governmental and not-for-profit entities, including budgetary and expenditure control. Prerequisite: BA 211 Principles of Accounting: Financial or BA 2.532 Practical Accounting III with a minimum“ C” grade.
BA 2.530 PRACTICAL ACCOUNTING I( 4 credits) Covers the fundamental principles of double-entry accounting, general journals and ledgers, business forms, simple financial statements and the completion of the accounting cycle. Emphasizes cash receipts and payments, payroll accounting, purchases and sales.
BA 2.531 PRACTICAL ACCOUNTING II( 4 credits) Continues BA 2.530 Practical Accounting I, with an explanation of the accounting cycle. Covers special journals, ledgers and business forms, including the voucher system. Emphasizes accounting for a partnership. Prerequisite: BA 2.530 Practical Accounting I.
BA 2.532 PRACTICAL ACCOUNTING III( 4 credits) Third course in the Practical Accounting series. Includes entries requiring analysis and interpretation, unearned and accrued items, depreciation of assets, manufacturing accounting and other managerial accounting procedures. Prerequisite: BA 2.531 Practical Accounting II.
BA 2.534 COST ACCOUNTING( 3 credits) Relates theory to practical problems in analysis and control of material, labor and overhead costs in manufacturing. Emphasizes the job cost system. Prerequisite: BA 211 Principles of Accounting: Financial or BA 2.595 Professional Accounting I with a minimum“ C” grade.