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  • BUSN 317: Intermediate Accounting I
    3.00 Credits
    Tusculum University

    A study of fundamental theories and practices of accountancy, an in-depth practice with the accounting cycle, and comprehensive coverage of the financial statements including the cash flows statement, revenue recognition, cash and receivables, inventories and the time value of money. Also includes an insight into authoritative accounting pronouncements of various accounting organizations. Prerequisite: BUSN 211.
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  • BUSN 318: Intermediate Accounting II
    3.00 Credits
    Tusculum University

    A study of fundamental theories and practices related to property, plant and equipment, intangible assets, investments, liabilities, stockholders' equity, income taxes, compensation, leases and additional reporting issues. Also includes an insight into authoritative accounting pronouncements. Prerequisite: BUSN 317. Offered every other year.
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  • BUSN 322: Principles of Finance
    3.00 Credits
    Tusculum University

    The study of the financial function of organizations including risk assessment and management, capital budgeting, funds sourcing and working capital management. Prerequisites: BUSN 211 or BUSN 206.
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  • BUSN 323: Auditing
    3.00 Credits
    Tusculum University

    A course in the fundamental theories and practices of internal and external auditing stressing content and development of audit programs with an emphasis on internal control systems evaluation. Prerequisite: BUSN 211
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  • BUSN 325: Professional Communication
    3.00 Credits
    Tusculum University

    In this course, students will come to appreciate the importance of communication to the realization of organizational goals. The course will focus on communication skills used in the workplace, including electronic forms of communication. Students will develop their ability to analyze and interpret messages for effective communication. Students will prepare a cover letter and a résumé or curriculum vitae for review by the instructor.
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  • BUSN 326: Operations Management and Logistics
    3.00 Credits
    Tusculum University

    This course provides an overview of the management of operations and logistics by studying supply chain processes, distribution strategies,production and operations, capacity determination, quality management and personnel decisions. Prerequisite: BUSN 210. Offered every year.
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  • BUSN 330: Prin Commercial Recreation & Tourism
    3.00 Credits
    Tusculum University

    An analysis of the commercial recreation and tourism industry from both a historical and contemporary perspective. Topics to be covered include the origins of the commercial recreation and tourism industry, tourism and travel, event management, the amusement industry, business management, and interpersonal skills.
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  • BUSN 332: Consumption Economics
    3.00 Credits
    Tusculum University

    This course covers consumer behavior and personal finance choices, including household expenditures, money management and financial planning. Prerequisite: BUSN 202.
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  • BUSN 334: Human Resource Management
    3.00 Credits
    Tusculum University

    This course covers the major topics that make a critical difference in the life of a manager/supervisor. Technical, psychological, social and political issues in management will be addressed. Also included are issues related to selection and placement of personnel, induction, training, performance appraisal, wage and salary administration and a discussion of union/ management relations. Prerequisite: BUSN 210. Offered every year.
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  • BUSN 335: Nonprofit Accounting
    3.00 Credits
    Tusculum University

    This course is an introduction to accounting and financial reporting for governmental and not-for-profit entities. It includes a study of fund and budget accounts for state and local governmental units, revenues, appropriations, disbursements, assessments, university, hospital, and other fund applications. Prerequisite: BUSN 212.
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