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Upon successful completion of the course, students will be able to: appraise the process involved in corporate governance and how it applies to managerial accounting; evaluate the reports that make up the financial statements and how to prepare them; summarize the functions of cost classifications, cost allocation, and job order cost systems; breakdown cost-volume-profit analysis and how it relates to income statements; dissect how firms decide on a pricing strategy and the different pricing methods; summarize how companies set standard costs and why they are advantageous; point out the different methods, ratios and formulas important in financial analysis; evaluate the software programs pertinent to managerial accounting, and discover their benefits; and assess the different types of budgeting, including capital budgeting, why budgeting is important, and different methods for budgeting.Methods of instruction include audiovisual materials and case studies.Interpret financial ratios for companies, efficiency ratios, leverage ratios and issues with financial statement analysis.Major topics include: introduction to accounting; financial statements; mechanics of the accounting cycle; adjusting accounts and preparing financial statements; internal controls; merchandising operations and inventory; receivables; completing the operating cycle; long-term assets; current and long-term liabilities; reporting and analyzing equity; statement of cash flows; and financial statement analysis and interpretation.Upon successful completion of this course, students will be able to: understand the basics of industrial labor and relations in the United States; explore the history and local, state, and national structure of unions and organized labor, including their organization and management strategies; recognize the regulation and deregulation in labor laws in the United States; list the theories and models behind union development and process certification and decertification; identify and describe collective bargaining; explore the concepts of contract administration and labor arbitration from a corporate perspective; and discover the differences in union formation and bargaining around the world.Topics include: The Industrial Relations System; Union Structure, Organization & Management; American Labor History; American Labor Law in the Private Sector Before 1960; American Labor Law in the Private Sector After 1960; The Organizing Process; Collective Bargaining; Contract Administration; Labor Arbitration; The Public Sector; International Labor Relations.Upon successful completion of this course, students will be able to compare and contrast the levels, roles, and functions of management; distinguish between modern theories of management, including quality management and systems management theory; break down quantitative management and the roles of branches such as operations management ; illustrate the types of planning and its function in management; model different types of organizations, including centralized and decentralized organizations; examine leadership and its role in organizations and the difference between a manager and a leader; analyze the role of motivation in the workplace and how managers affect motivation; illustrate the communication process and the role of organizational communication; analyze the decision making process and describe tools used to make informed decisions; and relate the managerial functions in international organizations and characteristics of an international manager.The course is self-paced, and instruction is delivered through online video and text lessons.

Topics include: the dynamic business environment, practicing social responsibility and ethical behavior in business, economics and business, business in global markets, forms of business ownership, entrepreneurship and small business, managing and leading in business, leadership styles in business, organizational management, business production and operations, workplace productivity and motivation, basics of human resources, managing the employer-worker relationship, business marketing basics, product development and retailing, product distribution and supply chain management, pricing strategy in marketing, product promotion in business, MIS basics in business, implications of information technology, risk management in business, accounting basics, financial management in business, securities markets and business, and money and financial institutions.

Topics include: Marketing Philosophies and Ethics; Competitive Advantage; The Marketing Environment; International Marketplace; Consumer Decision Making; Business Marketing and Marketing Research; Segmentation and Product Marketing; Managing a Product and Retailing; Services Marketing, Marketing Channels & Supply Chain Management; Promotion, Advertising and Public Relations; Selling and Pricing Strategy.

Upon successful completion of this course, students will be able to: investigate how American law began, the Constitution, Bill of Rights, and the branches of government; compare and contrast the legal systems in the U.

Major topics include: business ownership types; key accounting concepts; journals and ledgers in accounting; accounting equations and formulas; financial statements, balance sheets and income statements; analyzing financial statements; financial statement ratios; accounting for inventory; accounting for deprecation; accounting for compensation, taxes and liabilities; adjustments and closing entries; corporate accounting; departmentalized accounting; taxation for corporations; and business and financial forecasting.

Upon successful completion of the course, students will be able to: differentiate the components and purposes of various costing methods, techniques, and formulas including cost accounting, job-order costing systems, process costing, and variable and activity-based costing; use cost accounting formulas, such as those used to calculate the break-even point, target net income, gross profit margin, and contribution margin; assess how different industries use activity-based costing methods to determine the costs of various products or services; breakdown the purpose and components of the master budget; dissect the process of CVP analysis to determine the relationship between company costs, revenue and sales volume; summarize effective techniques for estimations and planning, such as using employ regression analysis to achieve project cost goals; analyze various aspects of cost accounting in inventory, such as inventory accounts, goods and inventory statements, and methods of inventory cost calculations; and evaluate modern trends in managerial accounting and their effects on business strategy, such as how and why predictive accounting has risen in popularity. Instruction is delivered through online video and text lessons.

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