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BA 113应用会计学III(3学分)

先决条件:英航112．

应用会计的延续2。提供一个深入的，更详细的背景，具体领域的会计，以有效地处理大多数会计情况，因为他们涉及到所有的商业形式。

BA 113:应用会计

https://catalog.cocc.edu/course-outlines/ba-113/

成绩单标题应用会计学3学分3年级模式标准信分接触时数合计30授课时数30先决条件BA 112。应用会计学的延续提供一个深入的，更详细的背景，具体领域的会计，以有效地处理大多数会计情况，因为他们涉及到所有的商业形式。1.学习成果确定适用于合伙企业和公司的关键会计术语。2.演示会计循环过程，因为它适用于合伙企业，公司和制造业会计系统。3.记录业务交易，发布到总分类帐，并为合作伙伴和公司创建调整条目。4. Create and analyze financial statements as they apply to partnerships and corporations. 5. Demonstrate a basic understanding of manufacturing accounting. Content outline Partnerships Capital Stock Retained Earnings Bonds Statement of Cash Flows - Indirect Analysis of Financial Statements Departmental Accounting Job Order Cost System Accounting for Corp. Manufacturing Required materials Required textbook, online access, and specified calculator.

工商管理

https://catalog.cocc.edu/programs/business-administration/

工商管理包括一系列不同的学科，如管理、市场营销、组织和人类行为、信息技术、小企业发展和创业。学院提供课程和学位的学生计划转移作为商业专业进入学士学位课程，直接进入就业市场，或建立特定的工作技能。课程结合理论和实际应用。商业领域的职业机会包括会计、市场营销、金融、小企业发展和各种环境下的管理。

ba290:商务研讨会

https://catalog.cocc.edu/course-outlines/ba-290/

成绩单标题商务研讨会学分3年级模式标准信等级接触时数合计30授课时数30先决条件BA 206;Ba 113;Ba 220;BA 223。BA 290是商业应用科学副学士所有专业的顶峰课程。这是一个学生展示他们在会计、管理、财务、市场营销和运营领域所学知识的机会。它还为展示沟通和技术技能提供了机会。最终的结果将是一个很好的工作样本，学生可以在寻求就业或晋升时使用。这是一门以实践和技能为导向的课程。1.学习成果 Demonstrate a working knowledge of all aspects of business, including, but not limited to management, marketing, human relations, accounting, and financial management. 2. Adapt the knowledge gained from the business curriculum to a thorough company analysis. 3. Demonstrate the ability to work cohesively as a team member in a realistic managerial atmosphere. 4. Demonstrate an understanding of typical business reports and financial data. 5. Transfer the knowledge gained from reports and financial data to a sound decision-making process. 6. Compile and deliver a presentation using PowerPoint or other state-of-the-art programs. 7. Illustrate comprehension of strategic and tactical planning and how they are used in typical business decision making processes. 8. Show the ability to fully comprehend how businesses operate in competitive marketplaces and the global environment. Content outline Research Company Career Countdown Industry and Competitive Analysis Marketing Plan – The Four P's Financial Analysis SWOT Analysis Required materials No required materials.

BA 222:商业金融

https://catalog.cocc.edu/course-outlines/ba-222/

成绩单标题商业金融学分4年级模式标准信分接触时数共计40讲课时数40先决条件BA 104，可选择BA 113或BA 212。目标财务管理在业务中的作用，并提供财务对业务决策的影响的理解。课程内容包括财务预测、资本预算和风险、金融机构、证券市场、投资过程和流动资本管理。1.学习成果通过计算单个金额、年金和混合现金流的现值和未来价值来证明金钱的时间价值。2.演示风险和潜在收益之间的关系，以及如何衡量和管理不同类型的风险。3.确定企业可用的不同资金来源和每个提供者的市场利基。4. Demonstrate how lenders and investors evaluate credit risk through financial statement and pro forma analysis. 5. Describe the differences between accrual based profit calculations and cash flow and the importance of cash flow in financial decision making. 6. Apply the above concepts to evaluate long-term investments through capital budgeting techniques including net present value, internal rate of return, and payback period. 7. Identify and calculate firm's cost of capital (WACC). Content outline Financial Management Ratio Analysis Working Capital Time Value of Money Annuities Risk and Return Valuing Bonds Cost of Capital; WACC Cash Flow Estimates Capital Budgeting; NPV/IRR Required materials Required textbook and specified calculator.

BA 211:财务会计

https://catalog.cocc.edu/course-outlines/ba-211/

成绩单标题财务会计I学分4年级模式标准信等级联系时间共计40课时40推荐准备MTH 060(或更高)或最低安排数学10级。介绍财务会计理论，包括会计周期、交易记录、财务分析和根据公认会计原则报告公司财务信息。AAS会计专业要求BA 111, 112和113。1.学习成果描述会计的目的，并解释其在商业和社会中的作用。2.描述会计环境，包括美国会计规则的影响，公认会计原则，国际会计规则，道德考虑和技术。3.分析商业交易并确定这些交易如何影响会计平衡。4. Journalize and post business transactions and prepare a trial balance. 5. Prepare, journalize, and post adjusting and closing entries. 6. Prepare the primary financial statements, including income statement, balance sheet, and statement of cash flows. 7. Calculate financial ratios and use the data to identify a company’s strengths and weaknesses and forecast its future performance. 8. Describe how accrual accounting allows for timely reporting and better measurement of a company’s economic performance. 9. Explain the costing of inventories and distinguish between periodic and perpetual inventory systems. 10. Account for cash and describe controls necessary to safeguards this asset. 11. Define and account for common types of receivables and bad debt write-off methods and calculate receivable related ratios. Content outline Accounting Environment Recording Transactions Adjusting Entries Accounting Cycle Merchandising Operations Merchandising Inventory Internal Controls Receivables Required materials Required textbook and online access.