1993-1994 - Cochise College

,anagement. organizational design, culture and productivity. May
e repeated for credit.
12 hour lecture.
IUS 201 Financial Accountlng/3 Unltl
'rerequisite: MAT 020 or BUS 104 or equivalent.
In introductory course in gathering, recording and using the
nancial de.ta of abusiness: the accounting cycle, debits and
redits, classification of accounts, recording of transactions and
reparation of financial statements tor single proprietorships.
artnerships, and corporations.
hours lecture; 2 hours laboratory,
IUS 202 Managerial Accountlng/3 Units
'rerequisite: BUS 201, CIS 181.
In introductory course in accounting conce~! methods and
~chniques used by managers to support financial and operating
ecision-making within an organization.
hours lecture; 2 hours laboratory.
IUS 203 Introduction to Fund Accounting/3 Units
'rerequisite: BUS 201.
,n introductory course in the accounting principles and
rocedures used in federal, state, county and city governments
nd other not-tor-profit organizations.
hours lecture; 2 hours laboratory.
IUS 210 Intermediate Accounting/3 Units
'rerequisite: BUS 202.
I comprehensive course in gathering, recording. and uSing the
nancial data of a business; accounting treatment of assets.
leluding related principles of profit determination.
hours lecture: 1hour laboratory.
IUS 211 Intermediate Accounting/3 Units
'rerequisite: BUS 210.
Icontinuation of BUS 210. Accounting treatment of liabilities and
apital accounts and the analysis of financial statements.
hours lecture; 1hour laboratory.
BUS 214 Auditing Techniques/3 Units
Prerequisite: BUS 211 or permission of Instructor.
The quantitative opinIon formulation process of the professional
auditor that Includes the auditor's reports. profeSSional standards
and internal and operational auditing.
3 hours lecture.
BUS 219 Business Statlstlcl/3 Units
PrerequIsite: MAT 120.
Introductory tOPICS of bUSiness statistiCS such as data
presentation. data summarization, probablhty. probability
distributions. sampling distributions. elementary deCision-making.
estimation of population means. testing of hypotheses. analysis of
variance and regressive analYSIS. (Although not reqUired. MAT
110 Intermediate Algebra helpful.)
3hours lecture.
BUS 220 Business Statlstlcs/3 Units
PrereqUisite: BUS 219.
Testing and estimation. statIStical Inference. ,anance analysis.
regression. correlation. time senes. and Index number application
3hours lecture.
BUS 224 Field Experience in Business
Administration/1-6 Units
Prerequisite: Sophomore standing In adeclared major and prior
approval of Cooperative Education Program Coordinator
Asupervised Cooperative Education work experience involVing
the combined efforts of educators and employers to accomplish
career objectives in BUSiness Administration Variable credit (' ·6)
is available by speCial arrangement. May be taken four limes for
ama)(imum of 16 credit hours. no more than 6 units In a
given semester.
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