The first accounting course required of business administration students planning to transfer to a 4-year college or university. CR Presents basic concepts used in financial reporting and interpreting financial statements. CR Analyzes and evaluates accounting information as part of the control, planning, and decision-making processes.
Students concentrate on the use of information by business managers and decision makers.
200 Business Law-Legal Foundations 5 CR Examines legal institutions and processes. Students examine law as a system of social thought and behavior and a framework for resolving rival claims. Other topics include legal reasoning and the interaction of law and business. CR Surveys techniques used in decision-making and research. Topics include descriptive and inferential statistics, probability, central tendency, variability, normal and t-distributions, hypothesis testing, and regression.