The course provides a study of financial reporting systems. Emphasis is given to the interpretation and uses of information contained in financial reports. This course provides for an intensive examination of financial accounting theory and practice. It includes the valuation of assets and liabilities, accounting for stockholders' equity, measurement and reporting of earnings, the flow of funds, an investigation of the evolution and current status of accounting theory and financial reporting. This course analyzes the development and impact of collective bargaining on the work force and the organization.
Consideration is given to public policy as well as environmental forces.
The negotiation and administration of labor agreements is covered. This course presents the elements in the marketing mix that deal with the promotion of goods or services. The course covers advertising, sales promotion, public relations, and publicity. The characteristics of each form of promotion are evaluated with respect to varying market situations. The focus of the course is on the managerial aspects of communication design, development, implementation, and appraisal.