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