2006-2008 Catalog - Roane State Community College

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7111-<strong>Roane</strong>StCommColl 6/16/06 2:58 PM Page 198 Course Descriptions 198 ROANE STATE COMMUNITY COLLEGE BUS 221—Principles of Accounting I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits Basic principles and procedures in accounting relating to the complete accounting cycle for both service and merchandising companies owned as sole proprietorships and as corporations. Also, detailed analysis of assets and liabilities and owner’s equity. F, Sp, Su BUS 222—Principles of Accounting II . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits Continues with corporate accounting and long-term liabilities, cash flow statement, and analysis of financial statements. Also, an emphasis on managerial and cost accounting for making sound business decisions. (Prerequisite: BUS 221; a grade of “C” or better is strongly recommended in BUS 221) F, Sp BUS 224—Cost Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits Principles of manufacturing and distribution cost accounting. Material, labor, and overhead costs in job order and process cost accounting, budgeting analysis of cost distribution, standard costing, and related problems (Prerequisite: BUS 222; a grade of “C” or better is strongly recommended in BUS 222) Sp BUS 225—Income Tax Accounting-Personal . . . . . . . . . . . . . . . . . . . . . . . 3 Credits Federal income tax laws with emphasis on the preparation of returns for individuals. Both manual and computerized tax returns will be prepared. (Prerequisite: BUS 222 or permission of instructor; a grade of “C” or better is strongly recommended in BUS 222) F BUS 226—Income Tax Accounting-Business . . . . . . . . . . . . . . . . . . . . . . . 3 Credits Federal income tax laws with emphasis on the preparation of returns for business. Both manual and computerized tax returns will be prepared. (Prerequisite: BUS 225 or permission of instructor; a grade of “C” or better is strongly recommended in BUS 225) Sp BUS 227—Fund Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits The theory and practice of a fund accounting system used by a not-for-profit entity. Emphasis is on the budget process, appropriations and revenue funds for governmental agencies, schools, charities, and not-for-profit medical facilities. (Prerequisite: BUS 222 or consent of instructor; a grade of “C” or better is strongly recommended in BUS 222) F BUS 230—Quality Management Seminar . . . . . . . . . . . . . . . . . . . . . . 1 to 5 Credits Various perspectives in quality management examined. Topical material studied in course will be identified in appropriate class schedule. Sp (odd years) BUS 233—Intermediate Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Credits Extensive analysis of the principal elements of accounting systems and statements with emphasis on the assets, liabilities, and stockholder’s equity of the balance sheet. (Prerequisite: BUS 222; a grade of “C” or better is strongly recommended in BUS 222) F BUS 234—Intro to Public Relations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits An introduction to the concepts of public relations, including customer expectations, internal workplace attitudes and ethics, writing press releases, seeking and receiving beneficial outside coverage, applying sound PR techniques as part of an overall strategy and ePR. Emphasis will be placed on writing skills, time management and evaluation. BUS 236—Negotiations/Conflict Resolution . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits This course is designed to provide the student with the necessary knowledge and skill to resolve various types of conflict we all encounter. Additionally, the course will focus on both learning and applying negotiation skills in a variety of business situations to reach successful solutions. Students may not receive credit for both BUS 236 and MGT 225. BUS 251—Legal Environment for Business . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits Emphasis is placed on classification of laws, historical background of our systems of law, duties, buying services, insurance, consumer protection, negotiable instruments, and business organization. F, Sp BUS 255—Microcomputing Accounting Applications I. . . . . . . . . . . . . . . 3 Credits A course designed to acquaint business management majors with common microcomputer applications in the field of accounting. (Prerequisites: BUS 221 and COLL 1020; a grade of “C” or better is strongly recommended in BUS 221) Sp
7111-<strong>Roane</strong>StCommColl 6/16/06 2:58 PM Page 199 ROANE STATE COMMUNITY COLLEGE 199 BUS 257—Microcomputing Accounting Applications II . . . . . . . . . . . . . . 2 Credits A course designed to acquaint the student with commercial accounting software using the microcomputer for medium size companies. Includes tracking of receivables, payables, inventory, and financial statement preparation. (Prerequisite: BUS 221 and COLL 1020; BUS 255 is strongly recommended; a grade of “C” or better is strongly recommended in BUS 221) F BUS 261—Psychological Aspects of Management . . . . . . . . . . . . . . . . . . . 3 Credits This course applies psychological principles to business and other organizations concerned with effective management. Topics covered include leadership and supervision; communications and human relation skills; scientific and humanistic management and motivation skills, group dynamics and coping with change. F, Sp BUS 262-270—Business Seminar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 to 4 Credits Exploration of specialized business interests. Topical material studied in course will be identified in the class schedule. BUS 271—Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits A course emphasizing the relationship of product and market, industrial and consumer sales, methods of market analysis, sales and sales methods. F, Sp BUS 272—Retailing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits A study of the principles and practices of retailing including planning, policies, and procedures of distribution. Sp BUS 273—Principles of Marketing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits A general but critical survey of the field of marketing, covering international industries and commerce, distribution of resources, factors of distribution and transportation, and the marketing functions. Students may not receive credit for both BUS 273 and MGT 205. F, Sp BUS 274—Marketing Opportunity Analysis . . . . . . . . . . . . . . . . . . . . . . . 3 Credits The purpose of this course is to provide a link between theory and practice by evaluating current and future market conditions in order to identify marketing opportunities. This is accomplished by introducing the student to patterns and plans which integrate the major goals, policies, and action sequences of the organization into a cohesive whole, allocating its resources into a unique posture within the internal and external environmental conditions. Students will be able to devise a marketing plan which exploits the opportunity so identified. They will also be able to estimate the consequences of implementing this plan. (Elective credit only) BUS 278—Entrepreneurship . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits An introductory course designed to provide an overview of the business environment and requirements for successfully operating a small business. Topics covered include forms of business, credit management, utilizing professionals, information management, etc. Sp BUS 281—Management and Supervision . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits This two course sequence is designed to introduce the basic aspects of supervisory development, to include the functions of management, communication skills, interpersonal relations, motivation, morale, discipline, leadership training and evaluation, decision-making and selfdevelopment. Students may not receive credit for both BUS 281 and MGT 201. F, Sp BUS 284—Management Seminar. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits Consideration of current problems, issues, and developments in the area of management. Students are guided through individual projects and outside research related to their area of concentration and employment training. Sp CARDIOVASCULAR INTERVENTIONAL TECHNOLOGY *CIT 101—Procedures I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits This course covers an overview of anatomy and physiology, practical applications of interventional procedures, vascular correlations, and surgical intervention for specific disease processes. 3 hours lecture Course Descriptions
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2006-2008 Catalog - Roane State Community College

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