Business - Summer 2018

Intro to Business — 3119
BUS 1500 – 3 credits

Students will study the elements and characteristics of a free enterprise system and will be presented an overview of functional areas of business and basic concepts of the business world. Some topics include the environment of business, organization and management of the enterprise, management of human resources and production, marketing, finance, government's role in business, social responsibility, and cultural diversity, as well as major societal issues facing today's business executives. Recommended for beginning business students and non-business majors. Eligibility: ENG 1510. Master Course Syllabus

Cattaraugus County Campus

Princ/Financial Accounting — 3004
BUS 1510 – 4 credits
Cindy L. Hinz

Students will gain a broad view of accounting's role in satisfying society's need for financial information. In an overview of the accounting profession, students will understand generally accepted accounting principles underlying the design, integrity, and effectiveness of accounting information systems. Providing relevant financial statements for the decision maker and the use of computers to generate financial information are outlined. Prerequisite:must meet minimum college level reading score: Accuplacer 80+. Eligibility: MAT 0600 or MAT 1500. Master Course Syllabus

Cattaraugus County Campus

Technology Center 313
May 23 – Jun 27 Wed 5:30 pm – 8:00 pm
Princ/Managerial Accounting — 3005
BUS 1520 – 4 credits
Cindy L. Hinz

Students will demonstrate basic decision making and analyzing skills in management accounting. Financing a business through debt or capital structures, analysis of cash flows, financial ratios, manufacturing costs, budgeting, cost-volume-profit analysis, and current managerial accounting topics are covered. Prerequisite: BUS 1510. Master Course Syllabus

Cattaraugus County Campus

Technology Center 313
Jul 11 – Aug 15 Wed 5:30 pm – 8:00 pm