Business Administration

4 class hrs/wk, 4 cr.

Introduces the inter-relationships of business, government, and society. Examines the defi ned and/or established roles of the business community. Looks at various aspects of business including emphasis on ethics and social responsibility.

F, W, Sp, Su

4 class hrs/wk, 4 cr.

Covers basic accounting principles and procedures to provide familiarity with fi nancial records and current accounting terminology. Includes processing techniques for handling information: special journals, controlling accounts, worksheets used in preparation of account statements, purchases, sales, and end-of-the-period procedures.

F, W, Sp, Su

3 class hrs/wk, 3 cr.

Covers tools and techniques associated with project management. Focuses on gathering, analyzing, formatting, and presenting specific types of information and data.

Offered as needed.

2 class hrs/wk, 2 cr.

Covers team development associated with project management, including application, and how to influence others without authority.

Offered as needed.

3 class hrs/wk, 3 cr.

Covers estimating, risk, contracts, and procurement.

Offered as needed.

2 class hrs/wk, 2 cr.

Reviews project management techniques from start-up to close-out. Brings together tools learned in the previous Project Management courses through use of a simulation.

Offered as needed.

3 class hrs/wk, 3 cr.

Examines the business skills and commitment necessary to successfully operate an entrepreneurial venture, and reviews the challenges and rewards of entrepreneurship. Provides an overview of the role of entrepreneurial businesses in the United States and their impact on our national and global economy.

Prerequisite: consent of instructor.

F

3 class hrs/wk, 3 cr.

Examines the process of researching, developing, and writing a detailed business plan. Centers on the segments of business planning, including opportunity recognition, business concept development, feasibility testing, and the business plan. First of a three-term sequence.

Prerequisite: consent of instructor.

F, W, Sp, Su

3 class hrs/wk, 3 cr.

Examines the process of researching, developing, and writing a detailed business plan. Focuses on the elements of marketing, including industry analysis, market penetration, and product/service pricing.

Prerequisite: consent of instructor.

F, W, Sp, Su

3 class hrs/wk, 3 cr.

Examines the process of researching, developing, and writing a detailed business plan. Covers fi nancial planning, cash fl ow, inventory, equity and debt, and fi nancial statements. Also addresses plan evaluation presentation and next steps in establishing a business.

Prerequisite: consent of instructor.

F, W, Sp, Su

3 class hrs/wk, 3 cr.

Discusses purchasing functions, policies, procedures, manuals, legal considerations, public relations, ethics, quality and sources of supplies, storekeeping, and personnel.

Offered as needed.

3 class hrs/wk, 3 cr.

Explains the basic theories and principles involved in the practice of public relations and provides practical information needed to develop or implement public relations activities in the business environment.

Offered as needed.

4 class hrs/wk, 4 cr.

Offers a comprehensive overview to both federal and State of Oregon payroll practices and procedures. Includes computing and recording gross wages, withholding amounts, and net wages. Introduces computerized and manual systems to create and maintain employee earnings records and payroll registers; compute employers taxes and other payroll-related costs; make payroll tax deposits; complete payroll reports and W-2s; and make general journal entries for all payroll transactions.

Prerequisite: CIS101; and BT090 or BA211; or consent of instructor.

F, Sp

3 class hrs/wk, 3 cr.

Uses individual and small group exercises to improve skills in self-awareness, communication, values clarifi cation, individual problem-solving, and presents strategies to assist student in maintaining employment and demonstrating a professional image and work behavior.

F, W, Sp

3 class hrs/wk, 3 cr.

Covers interpersonal relations in an organization. Includes eff ective verbal and non-verbal communication styles, interviewing skills, coworker relations considering individual and cultural diff erences, customer relationships, conflict management, and power and politics.

Prerequisite: BA202 recommended.

W, Sp, Su

3 class hrs/wk, 3 cr.

Introduces fundamentals of eff ective work-team relationships. Covers team building, group problem solving, self-directed teams, cultural diversity in the Northwest, and diversity and team management.

Prerequisite: BA202 recommended.

Offered as needed.

3 class hrs/wk, 3 cr.

Analyzes and synthesizes historical and current theories in leadership, group processes, organizational structures, personnel policies, motivation, and training that allow an individual to plan, organize, control, staff , and give direction in an organization.

Prerequisite: college-level reading and writing recommended.

F, W, Sp, Su

4 class hrs, 4 cr.

Covers the complete accounting cycle for service and merchandising fi rms, including recording transactions, adjustments, fi nancial statements, worksheets, closing entries, cash and accounts receivable, notes and interest, and accounting for inventories.

Prerequisite: MTH060 and CIS101 skill levels or higher or consent of instructor.

F, W, Sp, Su

4 class hrs, 4 cr.

Covers accounting theory, capital assets and depreciation, current and long-term liabilities, partnerships, corporations, investments, cash fl ow statements, and ratio analysis.

Prerequisite: BA101, grade of “C” or better in BA211, and MTH062 skill level or higher, or consent of instructor.

F, W, Sp, Su

4 class hrs/wk, 4 cr.

Covers the accountant’s role in an organization, cost terms and purposes, cost-volume-profi t relationships, budgeting, systems design, standard costs, fl exible budgets and overhead control, joint costing, cost allocation, income eff ects of alternative product-costing methods and relevant costs, and the contribution approach to decisions.

Prerequisite: grade of “C” or better in BA212, CIS125E, and MTH070 skill level, or higher or consent of instructor.

F, W, Sp, Su

3 class hrs/wk, 3 cr.

Applies principles of written, oral, and non-verbal communication. Covers preparation of good news, bad news, and persuasive messages in applied situations using properly formatted letters, memoranda, and reports. Includes development of résumés, job application letters, and job interviews. Emphasizes written and oral assignments that require individual and group work.

Prerequisite: grade of “C” or better in CA121 or equivalent skill, and grade of “C” or better in BT120 or WR121, or consent of instructor.

F, W, Sp, Su

3 class hrs/wk, 3 cr.

Analyzes methods of detailed and specific identification of cost elements within the business enterprise. Focuses on job order, process and standard cost accounting systems, and their related theory. Emphasizes principles, techniques and managerial use of cost accounting data, and the use of budget and performance reports as they relate to cost accounting.

Prerequisite: BA213.

W

3 class hrs/wk, 3 cr.

Covers the principles of planning, acquiring, and using funds in an organization. Includes investment analysis, budgeting, ratio analysis, capital investments (using present value and internal rate of return), cost of capital, and cash and credit management.

Prerequisite: BA212; CIS125E; MTH062 or higher.

F,W, Sp

3 class hrs/wk, 3 cr.

Surveys all functions of marketing from research and product development to the sale of a product or service and feedback of consumer acceptance. Emphasizes marketing planning and strategy as dictated by the consumer through marketing research.

Prerequisite: BA101.

F, Sp

3 class hrs/wk, 3 cr.

Studies the principles and functions of the human resource department as it specifi cally relates to supervision. Includes policy formulation, employee selection and placement, interviewing and counseling, discipline, labor-management relations, wage and salary administration, human resource development, and employee health and safety.

F, W, Sp, Su

3 class hrs/wk, 3 cr.

Introduces the nature and function of the law in society. Covers contracts, employment, tort, criminal and constitutional law.

F, W, Sp, Su

3 class hrs/wk, 3 cr.

Covers legal aspects of personal property, sales, and commercial paper.

Prerequisite: BA226.

W, Sp

3 class hrs/wk, 3 cr.

Introduces computer-based accounting for small businesses and provides hands-on experience with business applications including general ledger, accounts receivable, accounts payable, payroll, inventory management processing, sales invoicing, check reconciliation, and financial statements.

Prerequisite: BA213 and CIS125E or equivalent microcomputer experience; or CA091 and CIS125E or equivalent microcomputer experience.

Sp

3 class hrs/wk, 3 cr.

Emphasizes behavioral sciences, sales psychology and techniques, and communication. Attention is given to sales of ideas and attitudes internal to the firm, as well as products or services to customers.

F, W

3 class hrs/wk, 3 cr.

Considers budgets, accounting for general funds, special revenue funds, revenue accounting, expenditure accounting, capital projects funds, debt service funds, special assessment funds, enterprise funds, capital assets, and summary of funds and groups. Includes comprehensive study of accounting for state and local governmental and nonprofit entities.

Prerequisite: BA211 or consent of instructor.

F

3 class hrs/wk, 3 cr.

Explains individual investment opportunities as part of an investor’s portfolio. Covers how investors may consolidate and coordinate previous experiences with basic information and data in order to survive in the marketplace.

Offered as needed.

3 class hrs/wk, 3 cr.

Introduces students to retailing and provides an understanding of the types of businesses, strategies, operation, formats and environments through which retailing is carried out. 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. Th e global dimensions of retailing as well as the relationship between retailing and our society will be stressed throughout the course.

Prerequisite: BA101.

Offered as needed.

3 class hrs/wk, 3 cr.

Introduces basic aspects of managing a small business, including planning, organizing, staffing, actuating, and controlling. Covers general functions and procedures used in the operation of a small business.

Prerequisite: consent of instructor.

Offered as needed.

3 class hrs/wk, 3 cr.

Presents the broad scope of responsibilities of the administrative office manager. Includes planning, organizing, and controlling of business services, systems, and procedures.

Offered as needed

4 class hrs, 4 cr.

Presents the first of two introductory courses in preparing Federal and Oregon individual income tax returns. Completing BA256 and BA257 meets the Board of Tax Service Examiners educational requirements to take the Oregon Tax Preparer’s Licensing Examination.

Prerequisite: BA211 or consent of instructor.

F, Sp

4 class hrs/wk, 4 cr.

Offers the second of two introductory courses in preparing federal and Oregon individual income tax returns. Completing BA256 and BA257 meets the Board of Tax Service Examiners educational requirements to take the Oregon Tax Preparer’s Licensing Examination.

Prerequisite: BA256 or consent of instructor.

F, Su

4 class hrs/wk, 4 cr.

Covers the fundamental audit concepts that internal auditors need to know and understand. Includes the Professional Practices Framework, performance standards, ethics, enterprise-wide governance principles, risk management, COSO framework, business processes and risks, internal control, information technology risks and controls, fraud risks and controls, managing the internal audit function, gathering and documenting audit evidence, communicating results to management, and following up on audit recommendations.

Prerequisite: grade C or better in BA212, CIS125E, and MTH070 or higher, or consent of instructor.

Offered as needed.

4 class hrs/wk, 4 cr.

Studies the environment and development of accounting principles, basic theory, accounting process, statement of income and retained earnings, statement of financial position, cash flow statements, and present value.

Prerequisite: BA213 or concurrent enrollment in BA213 or consent of instructor.

F

4 class hrs/wk, 4 cr.

Studies monetary assets, valuation of inventories, plant assets, depreciation, depletion, intangible assets, accounting changes, error analysis, fi nancial statement analysis, and cash flow statements.

Prerequisite: grade of “C” or better in BA266 or consent of instructor.

W

4 class hrs/wk, 4 cr.

Offers a comprehensive study of revenue recognition, income taxes, pension plans, leases, long-term liabilities, issuance and reacquisition of capital stock, additional paid-in capital and retained earnings, dilutive securities and earnings per share calculations, and long-term investments in securities and funds.

Prerequisite: grade of “C” or better in BA267 or consent of instructor.

Sp

3 class hrs/wk, 3 cr.

Covers application of information technology as a personal productivity tool within a business environment. Presents integrative use of application programs including database management systems, spreadsheets, presentation graphics, and Internet usage.

Prerequisite: CIS125E and CIS125A.

Offered as needed.

4 class hrs/wk, 4 cr.

Presents management decision processes utilizing statistical methods. Includes use and application of probability concepts, sampling procedures, statistical estimation, and regression.

Prerequisite: MTH111, CIS125E.

Offered as needed.

3 class hrs/wk, 3 cr.

Includes a comparative study of ethical and economic systems designed to increase decision making capabilities. Emphasizes issues and policy formation in varied business settings.

F, W, Sp, Su

See CWE—Cooperative Work Experience.