Business Administration

2014-15 Edition

Cascade Campus
Technology Education Building (TEB), Room 205
971-722-5224

Rock Creek Campus
Building 2, Room 210
971-722-7770

Southeast Campus
Mt. Scott Hall (MSH), Room 214
971-722-6146

Sylvania Campus
Technology Classroom Building (TCB), Room 312
971-722-4292

www.pcc.edu/programs/business

Career and Program Description

Four associate of applied science degrees in business administration are offered. They are: Accounting, Management, Marketing and Retail Management. These two-year degrees emphasize skills to be used on the job upon completion of the degree requirements and are not designed for students intending to transfer to four-year schools. If transferability of courses is a concern, students should consult with the institution of their choice regarding transfer possibilities.

Due to the rapid changes in employment opportunities, technological advances and certifying agency regulations, Business programs are subject to change. Students must meet PCC’s writing and math competencies prior to graduation. See Comprehensive Degree Requirements in this catalog. Placement tests are available for writing and math. Additional requirements for individual business courses are listed in the Course Description section of this catalog.

Degrees and Certificates Offered

Associate of Applied Science Degree

Accounting
Marketing
Management
Retail Management

One-Year Certificate

Accounting Clerk
Marketing

Less than One-Year Certificate

Accelerated Accounting
Retail Management
Nonprofit Community Development

Less than One-Year: Career Pathway Certificate

Retail Sales and Service
Entry-Level Accounting Clerk

Associate of Applied Science Degree

Accounting
Management
Marketing
Retail Management

Accounting AAS Degree

Minimum 92 credits. Students must also meet Associate Degree Comprehensive Requirements and Associate of Applied Science Requirements. Students must complete a total of sixteen credits of General Education. Some courses specified within the program may be used as General Education. In addition to required courses in the program of study, students must satisfy MTH 65 competency. Students should consult with program advisors for course planning.

Accounting Degree Credit Summary

BA50
CAS6
EC8
OS1
PHL/BA4
WR4
Remaining General Education8
Business Program Electives11
Total Credits92

Accounting Degree Courses

BA 101Introduction to Business4
BA 111Introduction to Accounting 13
BA 131Introduction to Business Technology4
BA 177Payroll Accounting3
BA 205Business Communication Using Technology4
BA 206Management Fundamentals3
BA 211Principles of Accounting I3
BA 212Principles of Accounting II3
BA 213Managerial Accounting4
BA 222Financial Management3
BA 226Business Law I4
BA 228Computer Accounting Applications3
BA 240Nonprofit Financial Management and Accounting3
or BA 242 Introduction to Investments
BA 256Income Tax3
BA 285Human Relations-Organizations3
CAS 170Beginning Excel3
or CAS 171 Intermediate Excel
CAS 216Beginning Word3
or CAS 217 Intermediate Word
EC 201Principles of Economics: Microeconomics *4
EC 202Principles of Economics: Macroeconomics *4
OS 13110-key on Calculators1
Choose one of the following:4
Ethics *
Business Ethics *
Business Practices and Contemporary Social Issues
WR 121English Composition4
Business Program Electives (see list below)11
Remaining General Education8
Total Credits92
*

Could be used as General Education

1

Students who have completed high school bookkeeping or have had work experience with full-cycle bookkeeping responsibilities should substitute a business elective and start the accounting series BA 211 in the second term.

Business Program Electives

Management AAS Degree

Minimum 92 credits. Students must also meet Associate Degree Comprehensive Requirements and Associate of Applied Science Requirements. Students must complete a total of sixteen credits of General Education. Some courses specified within the program may be used as General Education. In addition to required courses in the program of study, students must satisfy MTH 65 competency. Students should consult with program advisors for course planning.

Management Degree Credit Summary

BA38
CAS9
EC4
OS1
WR4
Management Degree Electives15
Management Support Electives9
Remaining General Education12
Total Credits92

Management Degree Courses

BA 101Introduction to Business4
BA 111Introduction to Accounting 13
BA 131Introduction to Business Technology4
BA 205Business Communication Using Technology4
BA 206Management Fundamentals3
BA 211Principles of Accounting I3
BA 212Principles of Accounting II3
BA 223Principles of Marketing4
BA 224Human Resource Management3
BA 226Business Law I4
BA 285Human Relations-Organizations3
CAS 121Beginning Keyboarding3
or CAS 122 Keyboarding for Speed and Accuracy
CAS 170Beginning Excel3
or CAS 171 Intermediate Excel
CAS 216Beginning Word3
or CAS 217 Intermediate Word
EC 201Principles of Economics: Microeconomics *4
or EC 202 Principles of Economics: Macroeconomics
OS 13110-key on Calculators1
WR 121English Composition4
Management Support Electives9
Management Degree Electives15
Remaining General Education12
Total Credits92
*

EC 201 and EC 202 could be used as General Education

1

Students who have completed high school bookkeeping or have had work experience with full-cycle bookkeeping responsibilities should substitute a business elective and start the accounting series with BA 211 in the second term. Business electives follow at the end of the Business Administration section.

2

Complete 12 BA Credits before enrolling

Management Degree Electives

BA 177Payroll Accounting3
BA 203Introduction to International Business3
BA 207Introduction to E-Commerce4
BA 213Managerial Accounting4
BA 218Personal Finance3
BA 228Computer Accounting Applications3
BA 238Sales3
BA 239Advertising3
BA 242Introduction to Investments3
BA 250Small Business Management3
BA 280ACooperative Education: Business Experience 21-6
BA 280BCooperative Education: Business Experience - Seminar 21

Management Support Electives

CAS 109Beginning PowerPoint1
CAS 111DBeginning Website Creation: Dreamweaver3
CAS 140Beginning Access3
CAS 171Intermediate Excel3
CAS 217Intermediate Word3
CAS 231Publisher3
OS 240Filing and Records Management4

Marketing AAS Degree

Minimum 92 credits. Students must also meet Associate Degree Comprehensive Requirements and Associate of Applied Science Requirements. Students must complete a total of sixteen credits of General Education. Some courses specified within the program may be used as General Education. In addition to required courses in the program of study, students must satisfy MTH 65 competency. Students should consult with program advisors for course planning.

Marketing Degree Credit Summary

BA47
CAS9
COMM4
EC4
WR4
Business Program Electives13
Co-op Ed or Marketing CAS Elective3
Remaining General Education8
Total Credits92

Marketing Degree Courses

BA 101Introduction to Business4
BA 111Introduction to Accounting 13
BA 131Introduction to Business Technology4
BA 203Introduction to International Business3
BA 205Business Communication Using Technology4
BA 211Principles of Accounting I3
BA 223Principles of Marketing4
BA 226Business Law I4
BA 234International Marketing 23
BA 238Sales3
BA 239Advertising3
BA 249Principles of Retailing and E-tailing3
BA 250Small Business Management3
BA 285Human Relations-Organizations3
Choose one of the following:3
Cooperative Education: Business Experience
Cooperative Education: Business Experience - Seminar
Marketing CAS Elective
CAS 121Beginning Keyboarding 33
CAS 170Beginning Excel3
CAS 216Beginning Word3
COMM 111Public Speaking *4
EC 200Introduction to Economics *4
WR 121English Composition4
Business Program Electives (see list below)13
Remaining General Education8
Total Credits92
*

Could be used as General Education

1

Students who have completed high school bookkeeping or have had work experience with full-cycle bookkeeping responsibilities should substitute a Business elective and start the accounting series with BA 211 in the second term. Business Program electives are listed at the end of the business administration section.

2

May substitute Business elective.

3

Students who can touch type should substitute a Business elective.

Marketing CAS Electives

CAS 111DBeginning Website Creation: Dreamweaver3
CAS 140Beginning Access3
CAS 171Intermediate Excel3
CAS 231Publisher3

Business Program Electives

Retail Management AAS Degree

Minimum 94 credits. Students must also meet Associate Degree Comprehensive Requirements and Associate of Applied Science Requirements. Students must complete a total of sixteen credits of General Education. Some courses specified within the program may be used as General Education. In addition to required courses in the program of study, students must satisfy MTH 65 competency. Students should consult with program advisors for course planning.

Retail Management Degree Credit Summary

BA45
BA/CIS4
COMM12
EC8
HE1
MTH4
WR4
Business Program Electives8
Remaining General Education8
Total Credits94

Retail Management Degree Courses

BA 111Introduction to Accounting 13
or BA 211 Principles of Accounting I
CIS 120Computer Concepts I *4
or BA 131 Introduction to Business Technology
BA 205Business Communication Using Technology4
BA 206Management Fundamentals3
BA 212Principles of Accounting II3
BA 213Managerial Accounting4
BA 223Principles of Marketing4
BA 224Human Resource Management3
BA 226Business Law I4
BA 238Sales3
BA 249Principles of Retailing and E-tailing3
BA 250Small Business Management3
BA 251Office Management3
BA 280ACooperative Education: Business Experience2
BA 285Human Relations-Organizations3
COMM 111Public Speaking *4
COMM 130Business & Professional Communication *4
COMM 140Introduction to Intercultural Communication *4
EC 201Principles of Economics: Microeconomics *4
EC 202Principles of Economics: Macroeconomics *4
HE 112Standard First Aid and Emergency Care1
MTH 30Business Mathematics (or higher)4
or MTH 60 Introductory Algebra - First Term
WR 121English Composition4
Remaining General Education8
Business Program Electives (see list below)8
Total Credits94
*

CIS 120 could be used as General Education

1

Students that have not taken high school bookkeeping or have no work experience with full cycle bookkeeping should take BA 111 Introduction to Accounting before enrolling in BA 211.

Business Program Electives

BA 131Introduction to Business Technology4
BA 141Introduction to International Business Law3
BA 177Payroll Accounting3
BA 203Introduction to International Business3
BA 205Business Communication Using Technology4
BA 206Management Fundamentals3
BA 207Introduction to E-Commerce4
BA 208Introduction to Nonprofits & Philanthropy4
BA 209Introduction to Grant Writing4
BA 211Principles of Accounting I3
BA 212Principles of Accounting II3
BA 213Managerial Accounting4
BA 215Basic Cost Accounting3
BA 218Personal Finance3
BA 222Financial Management3
BA 223Principles of Marketing4
BA 224Human Resource Management3
BA 226Business Law I4
BA 227Business Law II3
BA 228Computer Accounting Applications3
BA 234International Marketing3
BA 235Social Media Marketing4
BA 237Fundamentals of Import/Export3
BA 238Sales3
BA 239Advertising3
BA 240Nonprofit Financial Management and Accounting4
BA 242Introduction to Investments3
BA 249Principles of Retailing and E-tailing3
BA 250Small Business Management3
BA 255Project Management - Business Environments4
BA 256Income Tax3
BA 277Business Practices and Contemporary Social Issues4
BA 280ACooperative Education: Business Experience1-6
BA 280BCooperative Education: Business Experience - Seminar1
BA 285Human Relations-Organizations3
BA 9235Financial Statement Analysis I3
BA 9703Income Tax Preparation: Basic8
BA 9706Income Tax Preparation: Advanced3
CAS 109Beginning PowerPoint1
CAS 111DBeginning Website Creation: Dreamweaver3
CAS 122Keyboarding for Speed and Accuracy3
CAS 123Production Keyboarding3
CAS 133Basic Computer Skills/Microsoft Office4
CAS 140Beginning Access3
CAS 170Beginning Excel3
CAS 171Intermediate Excel3
CAS 216Beginning Word3
CAS 216ABeginning Word1
CAS 217Intermediate Word3
CAS 231Publisher3
CAS 246Integrated Computer Projects4
OS 13110-key on Calculators1
OS 240Filing and Records Management4
RE 100Introduction to Real Estate3
RE 250Real Estate Investments I3

These business electives apply to all business administration degrees and certificates that have Business Program Electives identified in the curriculum.

One-Year Certificate

Accounting Clerk
Marketing
Nonprofit Community Development

Less than One-Year Certificate

Accelerated Accounting
Retail Management

Less than One-Year: Career Pathway Certificate

Retail Sales and Service
Entry-Level Accounting Clerk

Accounting Clerk One-Year Certificate

Minimum 48 credits. Students must meet certificate requirements.

BA30
CAS3
OS1
WR4
Accounting Clerk CAS Electives3
Accounting Clerk EC Electives4
Business Program Electives3
Total Credits48

Accounting Clerk Certificate Courses

BA 101Introduction to Business4
BA 111Introduction to Accounting 13
BA 131Introduction to Business Technology4
BA 177Payroll Accounting3
BA 205Business Communication Using Technology4
BA 211Principles of Accounting I3
BA 212Principles of Accounting II3
BA 228Computer Accounting Applications3
BA 285Human Relations-Organizations3
CAS 121Beginning Keyboarding 23
or CAS 122 Keyboarding for Speed and Accuracy
OS 13110-key on Calculators1
WR 121English Composition4
Accounting Clerk CAS Electives3
Accounting Clerk Economics Electives 34
Business Program Electives (see list below)3
Total Credits48
1

Students who have completed high school bookkeeping or have had work experience with full-cycle bookkeeping responsibilities should substitute an approved business elective and start the accounting series BA 211 in the second term.

2

Students who can touch type more than 40 words per minute should substitute an approved business elective.

3

Students considering the Associate of Applied Science (Accounting) degree are recommended to take EC 201 or EC 202.

Accounting Clerk Computer Applications Electives

CAS 170Beginning Excel3
CAS 171Intermediate Excel3
CAS 216Beginning Word3
CAS 217Intermediate Word3

Accounting Clerk Economics Electives

EC 200Introduction to Economics4
EC 201Principles of Economics: Microeconomics4
EC 202Principles of Economics: Macroeconomics4

Business Program Electives

Accelerated Accounting Less Than One-Year Certificate

Minimum 29 credits. Students must all meet certificate requirements.

Accelerated Accounting Certificate Credit Summary

BA12
CAS9
CG1
OS1
WR3
Business Program Electives3
Total Credits29

Accelerated Accounting Certificate Courses

BA 111Introduction to Accounting 13
BA 177Payroll Accounting3
BA 211Principles of Accounting I3
BA 228Computer Accounting Applications3
CAS 121Beginning Keyboarding 23
or CAS 122 Keyboarding for Speed and Accuracy
CAS 170Beginning Excel3
or CAS 171 Intermediate Excel
CAS 216Beginning Word3
or CAS 217 Intermediate Word
CG 209Job Finding Skills1
OS 13110-key on Calculators1
Choose one of the following:3
Writing 90
Introduction to Expository Writing
English Composition
Business Program Electives (see list below)3
Total Credits29

 

1

Students who have completed high school bookkeeping or have had work experience with full-cycle bookkeeping responsibilities should substitute a business elective and start the accounting series BA 211 in the second term.

2

Students who can touch type more than 40 words per minute should substitute an approved business elective.

Business Program Electives

Entry-Level Accounting Clerk: Career Pathway Certificate

Minimum 14 credits. Students must also meet certificate requirements. The Entry-Level Accounting Clerk Certificate is a Career Pathway. All courses are contained in the Accounting AAS Degree.

BA 101Introduction to Business4
BA 111Introduction to Accounting3
BA 131Introduction to Business Technology4
BA 228Computer Accounting Applications3
Total Credits14

Marketing One-Year Certificate

Minimum 45 credits. Students must also meet certificate requirements. The Marketing Certificate is a related certificate. All courses are contained in the Marketing AAS Degree.

Marketing Certificate Credit Summary

BA31
CAS4
WR4
Business Program Electives6
Total Credits45

Marketing Certificate Courses

BA 101Introduction to Business4
BA 111Introduction to Accounting 13
BA 131Introduction to Business Technology4
BA 223Principles of Marketing4
BA 238Sales3
BA 239Advertising3
BA 249Principles of Retailing and E-tailing3
BA 280ACooperative Education: Business Experience3
BA 280BCooperative Education: Business Experience - Seminar1
BA 285Human Relations-Organizations3
CAS 121ABeginning Keyboarding 21
CAS 216Beginning Word3
WR 121English Composition4
Business Program Electives (see list below)6
Total Credits45
1

Students who have completed high school bookkeeping or have had work experience with full-cycle bookkeeping responsibilities should substitute a Business elective.

2

Students who can touch type should substitute an approved Business elective.

Business Program Electives

Nonprofit Community Development Certificate

Minimum 33 credits. Students must also meet certificates requirements.

Nonprofit Community Development Certificate Credit Summary

BA3
COMM8
EC4
PS4
SOC4
Cooperative Education2
Nonprofit Community Development Electives8
Total Credits33

Nonprofit Community Development Certificate Courses

BA 224Human Resource Management3
or BA 255 Project Management - Business Environments
or BA 208 Introduction to Nonprofits & Philanthropy
COMM 111Public Speaking4
COMM 140Introduction to Intercultural Communication4
or COMM 214 Interpersonal Communication: Process and Theory
EC 201Principles of Economics: Microeconomics4
PS 203State and Local Government4
SOC 204Sociology in Everyday Life4
or SOC 205 Social Change in Societies
or SOC 206 Social Problems
Nonprofit Community Development Electives8
Nonprofit Community Development Cooperative Education Electives2
Total Credits33

Nonprofit Community Development Certificate Electives

BA 205Business Communication Using Technology4
BA 208Introduction to Nonprofits & Philanthropy4
BA 209Introduction to Grant Writing4
BA 224Human Resource Management3
BA 240Nonprofit Financial Management and Accounting4
BA 255Project Management - Business Environments4
PS 111Skills and Issues1
or SOC 211 Peace and Conflict
SOC 215Social Issues and Movements4
WS 202Women Working for Change: History, Theory and Practice4

 Nonprofit Community Development Cooperative Education Electives

BA 280A
  & BA 280B
Cooperative Education: Business Experience
   and Cooperative Education: Business Experience - Seminar
2
or PS 280A Cooperative Education: Political Science
or PS 280B Cooperative Education: Community Service & Action Seminar
or PS 280C Cooperative Education: Peace and Conflict
or SOC 280A Cooperative Education: Sociology
or SOC 280B Cooperative Education: Community Service & Action Seminar

Retail Management Less Than One-Year Certificate

Minimum 35 credits. Students must also meet certificates requirements. The Retail Management Certificate is a related certificate. All courses are contained in the Retail Management AAS Degree.

Retail Management Certificate Credit Summary

BA23
BA/CIS4
COMM4
MTH4
Total Credits35

Retail Management Certificate Courses

BA 131Introduction to Business Technology4
or CIS 120 Computer Concepts I
BA 205Business Communication Using Technology4
BA 206Management Fundamentals3
BA 211Principles of Accounting I3
BA 223Principles of Marketing4
BA 224Human Resource Management3
BA 249Principles of Retailing and E-tailing3
BA 285Human Relations-Organizations3
COMM 111Public Speaking4
MTH 30Business Mathematics (or higher)4
or MTH 60 Introductory Algebra - First Term
Total Credits35

Retail Sales and Service: Career Pathway Certificate

Minimum 13 credits. Students must also meet certificate requirements. The Retail Sales and Service Certificate is a career pathway. All courses are contained in the Retail Management AAS Degree

BA 111Introduction to Accounting3
BA 131Introduction to Business Technology4
BA 249Principles of Retailing and E-tailing3
BA 285Human Relations-Organizations3
Total Credits13

Business Program Electives

BA 131Introduction to Business Technology4
BA 141Introduction to International Business Law3
BA 177Payroll Accounting3
BA 203Introduction to International Business3
BA 205Business Communication Using Technology4
BA 206Management Fundamentals3
BA 207Introduction to E-Commerce4
BA 208Introduction to Nonprofits & Philanthropy4
BA 209Introduction to Grant Writing4
BA 211Principles of Accounting I3
BA 212Principles of Accounting II3
BA 213Managerial Accounting4
BA 215Basic Cost Accounting3
BA 218Personal Finance3
BA 222Financial Management3
BA 223Principles of Marketing4
BA 224Human Resource Management3
BA 226Business Law I4
BA 227Business Law II3
BA 228Computer Accounting Applications3
BA 234International Marketing3
BA 235Social Media Marketing4
BA 237Fundamentals of Import/Export3
BA 238Sales3
BA 239Advertising3
BA 240Nonprofit Financial Management and Accounting4
BA 242Introduction to Investments3
BA 249Principles of Retailing and E-tailing3
BA 250Small Business Management3
BA 255Project Management - Business Environments4
BA 256Income Tax3
BA 277Business Practices and Contemporary Social Issues4
BA 280ACooperative Education: Business Experience1-6
BA 280BCooperative Education: Business Experience - Seminar1
BA 285Human Relations-Organizations3
BA 9235Financial Statement Analysis I3
BA 9703Income Tax Preparation: Basic8
BA 9706Income Tax Preparation: Advanced3
CAS 109Beginning PowerPoint1
CAS 111DBeginning Website Creation: Dreamweaver3
CAS 122Keyboarding for Speed and Accuracy3
CAS 123Production Keyboarding3
CAS 133Basic Computer Skills/Microsoft Office4
CAS 140Beginning Access3
CAS 170Beginning Excel3
CAS 171Intermediate Excel3
CAS 216Beginning Word3
CAS 216ABeginning Word1
CAS 217Intermediate Word3
CAS 231Publisher3
CAS 246Integrated Computer Projects4
OS 13110-key on Calculators1
OS 240Filing and Records Management4
RE 100Introduction to Real Estate3
RE 250Real Estate Investments I3

These business electives apply to all business administration degrees and certificates that have Business Program Electives identified in the curriculum.

International Business Program Award

The Business Administration Department confers a program award in International Business. This is not a career certificate but a program designed to enhance cultural awareness and expose the student to the international business environment in general. Students will be introduced to international law, international marketing, importing and exporting, global economics and the managerial implications of operating in a foreign environment. Courses may be offered at various locations. Placement test administered through assessment centers. 31 credits; includes 16 credit of required courses and 15 credits of restricted electives.

Note: Program award will be issued by the Sylvania Business Division to students who meet the requirements. Students should contact the Sylvania Business Division in their last term to apply for the award.

International Business Program Award Core Courses

BA 141Introduction to International Business Law3
BA 203Introduction to International Business3
BA 234International Marketing3
BA 237Fundamentals of Import/Export3
EC 230Contemporary World Economic Issues: International Economics3-4
or PS 205 Global Politics: Conflict & Cooperation
International Business Electives15

International Business Electives

ATH 207Cultural Anthropology: Culture Concepts4
ATH 208Cultural Anthropology: Cultures of the World4
ATH 209Cultural Anthropology: Cultural Growth & Change4
BA 101Introduction to Business4
BA 131Introduction to Business Technology4
BA 205Business Communication Using Technology4
BA 206Management Fundamentals3
BA 211Principles of Accounting I3
BA 212Principles of Accounting II3
BA 213Managerial Accounting4
BA 222Financial Management3
BA 223Principles of Marketing4
BA 224Human Resource Management3
BA 226Business Law I4
BA 227Business Law II3
BA 238Sales3
BA 277Business Practices and Contemporary Social Issues4
BA 280ACooperative Education: Business Experience1-6
BA 280BCooperative Education: Business Experience - Seminar1
BA 285Human Relations-Organizations3
CAS 133Basic Computer Skills/Microsoft Office4
GEO 105Introduction to Human Geography4
GEO 106World Regional Geography4
GEO 107Geography of Global Issues4
HST 103Western Civilization: Modern Europe4
HST 104History of Middle East4
HST 105History of India and South Asia Region4
HST 106History of China4
HST 278Russian History I4
PHL 202Ethics4
PS 220U.S. Foreign Policy4
WR 121English Composition4
Any modern language including English for Speakers of Other Languages (limited to nine credits)

Courses

BA 98. Business Administration: Skills and Issues. 1 Credit.

Increases academic skills and deepens understanding of business administration as a discipline while supporting work performed in BA 101. Includes 1) a tutorial relating to course concepts and content, 2) academic skill building, including discipline-specific vocabulary, concepts, study skills, investigative techniques, and research mechanics, and 3) a brief community-related learning project to allow for direct application of learning. The overarching goal is to develop a deeper understanding of business practices. Corequisite: BA 101. Audit available.

BA 101. Introduction to Business. 4 Credits.

Survey course in the field of business including topics such as management, finance accounting, marketing, production, computers, international business, small business, investments and other areas of general business interest. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 111. Introduction to Accounting. 3 Credits.

Presents double-entry accounting as related to service and merchandising business. Covers accounting cycle, including journalizing, posting to the general ledger, preparation of financial statements, petty cash, bank reconciliations, combined journal , special journals and payroll. Prerequisites: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 113. Business Credit Principles. 3 Credits.

Introduces credit basics, the function of credit in our economy, credit granting concepts, credit reporting, and credit management procedures, with the goal to minimize bad debt losses and maximize sales volume. Recommend: BA 101. Audit available.

BA 114. Financial Survival. 1 Credit.

Provides basic information and strategies to empower individuals to make positive decisions about funding their education and establishing control over their financial lives, leading to financial independence and reduced life stress. Introduces: funding college, budgeting, wise use of credit, controlling debt, basic financial planning, effective financial decision making, and avoiding financial mistakes and pitfalls. BA 114 and CG 114 are equivalent. Only one may be taken for credit. Prerequisite: WR 90, RD 90, and MTH 20 or equivalent placement test scores. Audit available.

BA 131. Introduction to Business Technology. 4 Credits.

Covers computer concepts and the use of information technology in business organizations including the use of word processing, spreadsheet, and presentation software. Includes introduction to hardware, software, databases, system development, and tools that businesses use for communication and collaboration. Includes appreciating the value of ethical conduct in a business/computer environment and the impact of technology on industry and society. Prerequisites: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 141. Introduction to International Business Law. 3 Credits.

Surveys international aspects of traditional business law subjects (sales, commercial paper, corporate law, agency, etc.) and related subjects (antitrust law, administrative law, trade regulation, etc.). Prerequisites: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 177. Payroll Accounting. 3 Credits.

Learn fundamental skills and basic knowledge in the area of business payroll. The focus of the course is primarily in the following areas: payroll and personnel record keeping, calculation of gross pay using various methods, calculation of Social Security and Medicare taxes, calculation of federal and state income taxes, calculation of federal and state unemployment taxes, journalizing and posting payroll entries, and completing various federal and state forms. Prerequisites: BA 111 Introduction to Accounting or BA 211 or instructor permission. Recommended: MTH 30 Business Mathematics, and Microcomputer experience. Audit available.

BA 203. Introduction to International Business. 3 Credits.

Explores processes of international trade, whether the company is an importer, exporter, or a multinational firm. Forms a basis for further study and specialization in the international business field. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 205. Business Communication Using Technology. 4 Credits.

Focuses on using current technology to create, revise, and design business documents: letters, memos, e-mail, reports, minutes, simple instructions, and resumes. Incorporates the use of library and Internet resources to collect information. Includes oral presentations using technology presentation tools. Recommended: WR 121, BA 131, CAS 133, or computer literacy, BA 101. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 206. Management Fundamentals. 3 Credits.

Introduces business management theory, including the basic functions of planning, organizing, directing, leading, and controlling as well as factors contributing to change in current management approaches. Recommended: BA 101, Introduction to Business. Prerequisites: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 207. Introduction to E-Commerce. 4 Credits.

Presents concepts and skills for the strategic use of e-commerce and related information technology from three perspectives: business to consumers, business-to-business, and intra-organizational. Examination of e-commerce in altering the structure of entire industries, and how it affects business processes including electronic transactions, supply chains, decision making and organizational performance. Prerequisites: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 208. Introduction to Nonprofits & Philanthropy. 4 Credits.

Surveys the role of the nonprofit and voluntary organizations in American society including the history, theory and challenges of the third sector. Includes the Students4Giving service learning project where students serve as philanthropists to their local community. Prerequisites: WR 115, RD 115 and MTH 20 or equivalent placement test scores. Recommend: BA 101. Audit available. This course fulfills the following GE requirements: Social Sciences/AAOT, Social Sciences/AS, Social Sciences/AAS, Social Sciences/AGS, Social Sciences/ASOT-B.

BA 209. Introduction to Grant Writing. 4 Credits.

Covers identifying and evaluating appropriate funding sources, developing community relationships, and crafting successful funding proposals. Develops skills and knowledge necessary to prepare a competitive grant application. Prerequisites: WR 115, RD 115 and MTH 20 or equivalent placement test scores. Audit available.

BA 210. Advanced Accounting Spreadsheet Application. 3 Credits.

Presents the advanced functions of electronic spreadsheets as related to the accounting profession. Also applies to finance, marketing, operations, and other business occupations. Recommended: CAS 170 or BA 111 or BA 211. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement scores. Audit available.

BA 211. Principles of Accounting I. 3 Credits.

Introduces financial accounting theory, including the accounting cycle, analysis and recording of transactions, and reporting financial information in accordance with generally accepted accounting principles. Recommend: MTH 60 and BA 111. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 212. Principles of Accounting II. 3 Credits.

Continues the presentation of fundamental issues begun in BA 211. Introduces statement of cash flows and financial statement analysis. Prerequisite: WR 115, RD 115 and MTH 20 or equivalent placement test scores; and BA 211. Audit available.

BA 213. Managerial Accounting. 4 Credits.

Covers accounting information from management perspective for planning, performance evaluation and for decision making purposes. Includes cost concepts, product costing, cost-volume-profit relationships, profit planning, variance analysis, responsibility accounting and capital budgeting. Prerequisite: BA 211. Audit available.

BA 215. Basic Cost Accounting. 3 Credits.

Covers cost accounting concepts, application, and techniques employed in the accumulation and reporting of manufacturing cost data. Particular attention shall be paid to job order costing, process costing, joint and by-product costing, standard costs, budgeting and analysis of variances. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement test scores; and BA 211. Audit available.

BA 218. Personal Finance. 4 Credits.

Explores the role of the consumer in our economy, problems of financing family and individual needs, including budgeting, banking relationships, borrowing, insurance, risk management, real estate, investing, portfolio management, retirement and personal taxes. Prerequisite: WR 115, RD 115 and MTH 20 or equivalent placement test scores. Audit available.

BA 222. Financial Management. 3 Credits.

Covers basic financial concepts and practices and includes analysis of company resources, types and sources of financing, forecasting and planning methods, and the roles of the money and capital markets. Recommended: BA 212, MTH 60. Prerequisites: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 223. Principles of Marketing. 4 Credits.

Provides a general knowledge of marketing emphasizing marketing mix elements and target markets for consumer and industrial products, marketing strategies, customer behavior, market planning and promotion. Recommended: BA 101. Prerequisites: WR 115, RD115 and MTH20 or equivalent placement test scores. Audit available.

BA 224. Human Resource Management. 3 Credits.

Attention is given to human behavior, employment, employee development, performance appraisal, wage and salary administration, employment and job rights, discipline and due process, and labor-management relations. Prerequisites: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 226. Business Law I. 4 Credits.

Discusses fundamental concepts, principles, and rules of law that apply to business transactions. Includes the function and operation of the courts, business crimes, torts, contract law, intellectual property, the application of the Uniform Commercial Code to business activities and recent developments in business law, such as cyberlaw and electronic commerce. Prerequisites: WR 115, RD 115 and MTH 20 or equivalent placement test scores. Audit available.

BA 227. Business Law II. 3 Credits.

Discusses fundamental concepts, principles and rules of law that apply to business organizations. Includes agency, property law, sales transactions, partnerships, corporations and government regulations. Recommended: BA 226. Prerequisites: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 228. Computer Accounting Applications. 3 Credits.

Introduces double-entry, fully integrated computerized general ledger software. Topics include general ledger, accounts receivable, accounts payable, payroll, fixed assets, bank reconciliations, and inventory. Recommended: BA 111 or BA 211 and CAS 133. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 234. International Marketing. 3 Credits.

Covers nature and concepts of international marketing including techniques for identifying potential markets and assessing uncontrollable elements such as economic, political and sociocultural environmental factors. International marketing strategies related to product/service, pricing, promotion and distribution are examined. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 235. Social Media Marketing. 4 Credits.

Covers the use of social networks and emerging media in marketing and the role of social media in developing corporate, institutional or brand identity. Prior completion of Principles of Marketing (BA 223) is recommended. Completion of Computers in Business (BA 131), Basic Computer Skills (CAS 133) or computer literacy recommended. Prerequisites: WR 115, RD 115 and MTH 20 or equivalent placement test scores. Audit available.

BA 237. Fundamentals of Import/Export. 3 Credits.

Examines motivations and procedures for the import and export of goods and services. Emphasizes U.S. import/export regulations, documentation, logistics, community resources and customer services. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 238. Sales. 3 Credits.

Offers a blend of practicality and theory on industrial, commercial and retail sales. Demonstrates and practices basic sales techniques, explores communication and motivation as they relate to selling and examine the function of sales relative to the total marketing program. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 239. Advertising. 3 Credits.

Covers the basics of planning, creating, using, and placing advertising in the business world. Reviews entire field of advertising as basis for students who select advertising as a career or as an integral part of a marketing program. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 240. Nonprofit Financial Management and Accounting. 4 Credits.

Develops conceptual foundation underlying the financial management and accounting procedures, records and statements for non-profit organizations. Prerequisites: WR 115, RD 115 and MTH 20 or equivalent placement test scores and BA 111 or BA 211 or equivalent. Audit available.

BA 242. Introduction to Investments. 3 Credits.

Study popular investment vehicles--what they are, how they can be utilized and the risk and return possibilities. Emphasizes stocks and bonds, mutual funds, options and real estate. Examines securities exchanges and the functions of the broker. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 244. Introduction to Records Management. 3 Credits.

Offers a study of the life cycle of records on all types of media from creation through disposition. Considers responsibilities of the records manager as they relate to each subsystem of the total records management program and to the needs of all types of organizations. Prerequisite: WR 115, RD 115, MTH 20 or equivalent placement test scores. Audit available.

BA 249. Principles of Retailing and E-tailing. 3 Credits.

Covers analyzing target market, developing retail marketing mix elements, and reviewing store planning techniques used by retailers. Includes discussions of changing retailing environment and impact of government regulations. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 250. Small Business Management. 3 Credits.

Designed for students and prospective small business owners and managers. It emphasizes the general functions, procedures, and specific subject areas related to initiating, organizing, and operating a successful small business. It specifically prepares the student to develop a business plan for opening a business. Recommended: BA 101. Prerequisites: WR 115, RD 115 and MTH 20 or equivalent placement test scores. Audit available.

BA 251. Office Management. 3 Credits.

Introduces organizing, planning, leading, and controlling functions of an office and the resulting role and responsibilities of the office manager. Recommended: BA 206. Prerequisite: WR 115, RD 115 and MTH 20 or equivalent placement test scores; and BA 101 or instructor permission. Audit available.

BA 255. Project Management - Business Environments. 4 Credits.

Showcases the evolving interpretation of project management by providing practical information useful to project managers from all disciplines. Discussion topics will include: integration, scope, time, cost, quality, human resource management, communication, risk, and procurement management. This course is one of the Project Management series that includes CAS 220, MSD 279, and CIS 245. Project management is a broad term that can include many areas of a business. Recommend: BA 101, MSD 279, BA 250, and CAS 220. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 256. Income Tax. 3 Credits.

Introduces preparation of federal individual and sole proprietorship income tax returns. Provides brief overview of partnership and corporate returns. Audit available.

BA 270. Global Business Management. 3 Credits.

This course explores the contemporary issues and the unique challenges businesses face when moving into the int'l marketplace. The emphasis will be on the changing nature of firms doing business outside their national borders and learn how information technology and technological changes in our society have driven the globalization of products and markets. Recommend: BA 101, BA 203, and BA 234. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 277. Business Practices and Contemporary Social Issues. 4 Credits.

Introduces contemporary socio-economic and best practices within the business environment with a focus on global, domestic and internal business concerns. Individual and corporate decision-making will be examined in a rational, pragmatic, responsible and decisive manner. Prerequisite: WR 115, RD 115 and MTH 20 or equivalent placement test scores; and BA 101. Audit available.

BA 280A. Cooperative Education: Business Experience. 1-6 Credit.

Offers relevant field experience in business environments in one of the following areas: bookkeeping, marketing, management, international business, advertising, banking, purchasing, investment, finance and customer services (sales or credit services). Allows exploration of career options. Course may be repeated for credit up to 12 credits. Prerequisite: Completion of 12 BA credits and instructor permission. Required concurrent, one time only: BA 280B.

BA 280B. Cooperative Education: Business Experience - Seminar. 1 Credit.

Supplements on-the-job experience through feedback sessions, instruction in job-related areas, and linkages to the student's on-campus program. Co-requisite: BA 280A Prerequisite: Department permission required.

BA 281. Accounting Skills Review. 1 Credit.

Refreshes knowledge of the accounting cycle and deepens understanding of accounting. Includes an initial assessment and provides timely and accurate feedback on journal entries, ledger, adjusting entries, closing entries and financial statement presentation. Prerequisites: WR 115, RD 115 and MTH 20 or equivalent placement test scores, and BA 211.

BA 285. Human Relations-Organizations. 3 Credits.

Explores interactions in organizations by examining human perceptions, communications, small group dynamics and leadership. Includes dynamics of change, cultural diversity, substance abuse, work stress, ethics and social responsibility, and the challenges of globalization. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.

BA 9235. Financial Statement Analysis I. 3 Credits.

Presents techniques used in financial statement analysis from credit manager's perspective. Includes common-sizing, ratio analysis, and cash flow analysis. Recommended: BA 113. Audit available.

BA 9703. Income Tax Preparation: Basic. 8 Credits.

Elements of taxation. Meets the statutory educational requirements for those wishing to be licensed income tax preparers in Oregon. Audit available.

BA 9706. Income Tax Preparation: Advanced. 3 Credits.

Provides comprehensive review of federal individual income tax law for return preparers and consultants. Includes update of changes in current law. Qualifies for CPE credit. Audit available.