V. Elective Applied Management Courses

5 Required Credit Hours – Choose from the following:

· BA 251, Principles of Accounting I . Emphasis on nature of accounting as a system of information for decision making. Specific topics include basic financial statements, the accounting cycle, forms of business organization, financial assets, inventories, and depreciation. (5 credits) Prerequisite: Math 099, Amath 121 or equivalent. Amath 121 is Applied Math for Professional and Technical Programs

· BA 252, Principles of Accounting II. Study of accounting is continued through specific topics, including liabilities, stockholder's equity, statement of cash flows, financial-statement analysis, and global and management accounting. (5 credits) Prerequisite: BA 251.

· BA 253 Principles of Accounting III. Managerial concepts are explored through accounting systems, management reports, and special analysis for decision-making; cost-volume-profit analysis; incremental analysis; responsibilities accounting; operational and capital budgeting; and standard cost systems. (5credits) Prerequisites: BA 252

· BA 282, Principles of Marketing. Examines role of marketing in the general mix of business activities and the marketing processes that develop products and services. Describes consumer and organizational decision-making and discusses methods and techniques for market research, target markets, market segmentation, product planning, distribution, promotion, and pricing.
(5 credits)