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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.Topics include: cost classifications in accounting; costing methods and techniques; formulas for cost accounting; standard costs in accounting; job order cost system in accounting; activity-based costing overview; product and service costing; budgetary process; cost behavior analysis; cost-volume-profit analysis overview; cost estimation; service department and joint cost allocation; cost accounting for decision making; ethics in cost accounting; and modern trends in accounting.Major topics include: information systems in organizations; hardware and systems technology; systems software and application software; Internet, Intranet, and Extranet; network systems technology; enterprise business systems; decision support systems; specialized information systems; systems development; data management; business, social, and ethical issues; and programming.Upon successful completion of this course, students will be able to: understand the basics of industrial labor and relations in the United States; explore the history and local, state, and national structure of unions and organized labor, including their organization and management strategies; recognize the regulation and deregulation in labor laws in the United States; list the theories and models behind union development and process certification and decertification; identify and describe collective bargaining; explore the concepts of contract administration and labor arbitration from a corporate perspective; and discover the differences in union formation and bargaining around the world.Topics include: The Industrial Relations System; Union Structure, Organization and Management; American Labor History; American Labor Law in the Private Sector Before 1960; American Labor Law in the Private Sector After 1960; The Organizing Process; Collective Bargaining; Contract Administration; Labor Arbitration; The Public Sector; International Labor Relations.Upon successful completion of this course, students will be able to: summarize the primary objective of human resource management (HRM), how it fits within an organization, ethics, and study its history; categorize the Classical Scientific School of Management and Fayol's theories on worker satisfaction and staff management; analyze the definition of job design and how empowerment and job design are connected; review hiring and staffing, recruitment, common selection methods, how to assess an organization's training needs, and find out about the different types and methods of employee training programs and new hire orientation; examine the benefits and uses of appraisals, performance appraisal types, and the uses of reliability and validity in assessment; compare and contrast direct and indirect compensation, common compensation systems, compensation equity, and mandatory and voluntary benefits; explain at-will employment, privacy, work-life balance, workplace stress, wage and income regulations, and safety; outline the history and purpose of labor relations, including the National Labor Relations Board (NLRB), American Federation of Labor and Congress of Industrial Organizations (AFL-CIO), collective-bargaining, unions, strikes, lockouts, the executive orders of 19, and labor relations trends; distinguish the four global staffing approaches and expatriate staffing; and illustrate what Affirmative Action is through workplace diversity, ability and disability diversity, cultural, and age diversity.Topics include: overview of financial accounting; preparing accounting reports; preparing a balance sheet; disclosure requirements for balance sheets; preparing an income statement; evaluating cash flows and time value of money; cash flow statements: direct and indirect; preparation of cash and receivables; systems and controls in accounting; inventory process in accounting; business transactions in accounting; financial accounting and management; financial ratios and business applications.Upon successful completion of this course, students will be able to: evaluate and disclose financial information for transactions involving fixed and intangible assets; assess accounting for securities and investments by preparing entries and properly recording financial information under a variety of different scenarios; analyze financial information for transactions as they apply to current liabilities and contingencies; evaluate financial information for transactions involving bonds and notes payable; prepare and describe transactions about a company’s leases, for both operating leases and capital leases; record transactions and prepare proper financial information as it pertains to stockholder equity transactions and comprehensive income; calculate corporate income and account for corporate income taxes; explain the different type of entries and financial disclosures required for pension plans and related post-retirement benefits, such as medical insurance; and consider a variety of accounting changes and error types found on the financial statements, including prospective and retrospective-type disclosures.



Interpret financial ratios for companies, efficiency ratios, leverage ratios and issues with financial statement analysis.Upon successful completion of this course, students will be able to: diagram and analyze the 4 Ps of marketing: product, place, price, and promotion; explain and evaluate marketing philosophies, including market and sales orientation; illustrate how marketers establish and analyze competitive advantage; analyze global marketing and diagram concerns about marketing in foreign markets; model consumer behavior theory and the decision-making process; differentiate between business and consumer marketing; diagram product life cycles and the process for creating new products; demonstrate comprehension of and differentiate between services and goods; differentiate between promotion, advertising, and public relations; and distinguish between relationship selling and traditional methods.Topics include: Marketing Philosophies and Ethics; Competitive Advantage; The Marketing Environment; International Marketplace; Consumer Decision Making; Business Marketing and Marketing Research; Segmentation and Product Marketing; Managing a Product and Retailing; Services Marketing, Marketing Channels & Supply Chain Management; Promotion, Advertising and Public Relations; Selling and Pricing Strategy.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; outline the importance of business ethics in contemporary business; investigate controlling and its function in management; and relate the managerial functions in international organizations and characteristics of an international manager.

Topics include: Management Basics; Classical School of Management; Behavioral School of Management Theory; Contemporary and Future School of Management Theory; Organizational Change; Organizing in Business Management; Work Teams; Leading in Organizations; Leadership Theory; Motivation in the Workplace; Communication in the Workplace; Financial Management; Human Resources; Strategic Management and Managerial Decision Making; Production and Quality Assurance; International Management and Contemporary Issues.

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