This course introduces the student to financial accounting. It includes recording transactions, making adjustments, and preparation of financial statements. Detailed coverage of accounting for cash, receivables, inventories, property, plant and equipment, payroll, and other current liabilities is included. The course covers the various forms of ownership including sole proprietorships, partnerships, and corporations

This course completes the introduction to financial accounting by covering long-term investments and liabilities. Students learn to prepare and understand a statement of cash flows and perform financial statement analysis. The course then turns its focus to managerial accounting: Cost analysis and decision making, job costing, process costing, capital budgeting, cost-volume-profit analysis, and variance analysis.

Prerequisite: ACTG 201

Fundamental concepts of terminology in the business administration field: covers such areas as management, marketing, accounting, production, purchasing, data systems, personnel, and finance with practical application of fundamental principles.

The course teaches the application of the basic elements of reasoning to common business scenarios. The student will identify reasoning abilities that are necessary for developing management skills. The student will be introduced to the standards used in evaluating their reasoning and a variety of case studies will be used to apply the concepts of the course.

Leadership for First Line Management. Study of the practices, roles, attributes, challenges, and principles of leadership. The implementation of the qualities of leadership - kindness, justice, selfcontrol, and energy.

Provides the student with the tools to make them better financial consumers. Class will examine the techniques of budgeting, investing, using credit, and purchasing capital goods. Additionally, students will be provided with the option of investigating retirement programs and estate planning as well as tax preparation. A number of projects are required to help students apply information from the class to their own real-life situation.

This course builds on the basic mathematical skills learned in M 121 and adapts them for statistical analysis used by business and industry to aid decision making. Topics covered include data gathering, descriptive statistics, probability, inferential statistics, analysis of variance and regression analysis. Autocorrelation analysis, nonparametric statistics, decision making under uncertainty and business forecasting are introduced.

Prerequisite: M 145 or M 121 or consent of instructor.

The course serves as both a basic introduction to the legal system and a general overview of specific legal topics. In the introductory phase of the class, students will study the different kinds of law that make up our legal system, the courts, and the steps in a court case. The class will cover traditional legal topics like contract law, property law, torts, and business organizations. Students will also study newer areas of law like sales contracts, product liability law, and consumer protection law.

An in-depth integrated application using the case method will be developed. Students will learn to use the integrated tools in modern applications programs to save time and increase the accuracy and integrity of the overall information used in building reports. OLE and file linking will be used extensively. Visual BASIC scripting will be used to increase application cohesion.

Course Fee: $5.00
Meets MSU-Northern General Education Core Technology (CAT VII) requirement.

Principles of rational choice, price determination, market resource allocation, competition, and the role of government in the economy.

Prerequisite: University competency in math or permission of instructor.
Meets MSU-Northern General Education Core Social Sciences/ History (CAT IV) requirement.
Montana University System Core Course