Entrepreneurship Trends Comments The papers in this section consider trends in entrepreneurial activity, both in the United States and internationally. Cross-County Evidence from New Data. Like the United States, many countries recently have experienced a fall in economic dynamism. In response to these circumstances, the authors suggest that the public policy environment must be favorably oriented toward experimentation and a high level of creative destruction, with both high entry and high exit rates; that there needs to be reduction in the costs of entry and post-entry growth, the cost of uncertainty, and the cost of exit; that competition must be encouraged and preserved; and that labor market mobility must be increased.
A study of the basic accounting concepts and procedures underlying the organization and reporting of financial information.
Topics include the accounting cycle, the preparation of financial statements, the measurement and reporting of business income, and the valuation and presentation of assets and current liabilities. Emphasis is placed on the relevance of the business and economic information generated by the accounting process and how it is used in personal and business decision making.
A continuation of financial accounting topics followed by an introduction to managerial accounting. Topics include corporate accounting issues, bonds, statement of cash flows, financial statement analysis, job costing, cost behavior, cost-volume-profit analysis, budgeting, performance evaluation, product pricing and capital budgeting.
Emphasis is placed on the usage of accounting information in managerial decision making. Further development of financial accounting concepts, interpretation, and the study of management uses of accounting data.
This course includes a study of basic accounting concepts, interpretation of accounting reports, cost control and analysis, and methods of measuring performance. Not open to Accounting majors or minors. A thorough study of the accounting principles underlying the preparation of financial statements.
This course is concerned primarily with the recording process, formats of the financial statements, and the measurement and reporting of current and non-current assets and related revenues and expenses.
The environment of accounting, basic accounting theory, and time value of money concepts are emphasized. Additional topics include cash flow statements, accounting for pensions, leases, and income taxes.
ACCT with a minimum grade of C. A study of principles of accounting systems design integrated into both manual and computerized systems.
Also includes emphasis on the accounting cycle, internal control structures, computerized transaction processing systems, relational databases, and integrated enterprise resource planning systems in accounting. An introduction to the accounting aspects of international business.
Topics covered from an international perspective include the interaction between accounting and its environment, differing national accounting practices, international harmonization of accounting and reporting, foreign currency translation and exchange rate issues, problems of inflation, transfer pricing and taxation, managerial accounting and analysis of foreign financial statements.
A study of cost accounting principles and techniques of assembling data for product costing and for managerial use in planning and control and decision making. Cost terminology, cost behavior, job order and process costing, budgeting, cost-volume-profit analysis, standard costs, and activity based costing are topics covered.
A study of basic tax concepts and income taxation of individuals. Emphasis is placed on the determination of income and statutory deductions in order to arrive at the net taxable income.
Consideration is given to tax planning as well as decision-making and tax return problems.Associate of Arts in Criminal Justice.
The AA in Criminal Justice Program is designed to address the needs of the Criminal justice and security occupations that require the breadth and depth of knowledge and a continually evolving set of physical, technological, cognitive, and interpersonal skills to navigate a rapidly changing environment.
This course addresses several aspects creating a collateral learning experience. Student will be introduced to reflection journaling, helping the student make deep personal and applied connection to the course material at hand.
This is an introductory course that explores the historical evolution of health care in the United States, its financing sources, technology, delivery of care and the stakeholders who .
AET Fuel Systems - SI Engines. This is a theory/laboratory course developed to give the student a basic understanding of spark ignited internal combustion engine fuel systems.
Agricultural Education. AGRI Interdisciplinary Agricultural Science and Technology. This course is designed to develop competencies of agricultural science teachers to teach essential elements in agricultural business, agricultural mechanization, animal science, and horticulture and crop science.
Early Childhood Education. Early Childhood Education programs offered include: 1.
Master of Science in Education-Early Childhood with two concentration options: Research or Initial Licensure 2. Early Childhood Education, PreK .