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PROGRAMS / COURSE DESCRIPTION
BUSINESS ADMINISTRATION
BADM 103 FINANCIAL ACCOUNTING
Units: 3.0 - 48-54 hours lecture. CSU, UC (UC credit
limitation). (No prerequisite)
This course is a study of the theory and practice of
financial accounting for a sole proprietorship. Concepts
and principles are introduced in a logical progression
from the introduction of the accounting equation to
preparation of financial statements. The course focuses
on both service enterprises and merchandise
enterprises. Business transactions are recorded,
analyzed, and summarized within the accounting
system of record keeping.
BADM 104 PRINCIPLES OF ACCOUNTING
Units: 3.0 - 48-54 hours lecture. CSU, UC (UC credit
limitation). (No prerequisite)
This course covers accounting theory and procedures
for corporations, basic accounting theory pertaining to
the accounting for long-term liabilities and investments,
the preparations and content of a cash flow statement,
and basic financial statement analysis. In addition, this
course covers accounting theory and procedures for a
manufacturer (including job order and process costing
systems, and actual, normal, and standard costing
systems), budgeting (master budgets, cash budgets,
and flexible budgets), cost-volume-profit analysis,
variance analysis, responsibility accounting, and
decision analysis including capital budgeting.
BADM 106 ACCOUNTING ON MICROCOMPUTERS
Units: 2.0 - 24-27 hours lecture and 24-27 hours
laboratory. CSU. (No prerequisite)
A course in basic accounting procedures using IBM -
PC microcomputers to complete all accounting
procedures. General ledger, accounts payable,
accounts receivable, depreciation, and payroll will be
covered.
BADM 107 ACCOUNTING ON MICROCOMPUTERS
Units: 2.0 - 24-27 hours lecture and 24-27 hours
laboratory. CSU. (No prerequisite)
This course is intended to be a continuation and
expansion on accounting procedures covered in BADM
6. Topics covered include billing, purchasing, product
assembly, inventory control, payroll, taxation, and
reporting and graphics presentations. Students
successfully completing both BADM 106 and 107 should
be fully qualified to take full control of any computerized
accounting program used by a small business.
BADM 109 HUMAN RESOURCE MANAGEMENT
Units: 3.0 - 48-54 hours lecture. CSU. (No prerequisite)
This introductory course is designed to acquaint the
student with the important functions performed by the
human resource department in a business organization.
These functions include recruiting, staffing, training and
development, compensation, strategic human resource
planning, personnel evaluation, and management-labor
relations. Other topics include global issues, the legal
environment, EEO, sexual harassment, and design of
work. This course is for the managerial candidate, for
those who have not had formal management training, or
for the individual who is currently or interested in
working in a human resource department.
BADM 110 PRINCIPLES OF MANAGEMENT
Units: 3.0 - 48-54 hours lecture. CSU. (No prerequisite)
This is an introductory course to the management
functions of planning, organizing, leading and
controlling. The concepts of corporate culture, the
impact of the external environment, business ethics and
social responsibility, motivation, communication and
teamwork, globalization, and quality control are a few of
the topics covered. This course is designed for the
managerial candidate or for the individual who has
worked but not had formal training in business
management.
BADM 112 INTRODUCTION TO MARKETING
Units: 3.0 - 48-54 hours lecture. CSU. (No prerequisite,
Grade Option)
This course is an introduction to contemporary
marketing principles. Included in this course will be
relationship marketing, the global dimension of
marketing, e-commerce, marketing plan development,
research, market segmentation, product strategy,
distribution, promotional, and pricing strategies.
BADM 113 RETAILING MANAGEMENT
Units: 3.0 - 48-54 hours lecture. CSU. (No prerequisite.
Grade Option.)
This course presents a strategic approach to retail
management. Topics include appropriate marketing
strategies, communicating with customers and staff,
searching for and finding appropriate retail locations,
and merchandising and pricing. Field trips may be
included.
BADM 116 HUMAN RELATIONS IN BUSINESS
Units: 3.0 - 48-54 hours lecture. CSU. (No prerequisite)
Human relation skills mean interactions among people
and represent the single biggest reason for career
success and failure. This course provides a clear
142 2012-2013 Victor Valley College Catalog