Business Essentials

The Business Essentials certificate is designed to enable students to learn about the basic principles of business in a real-world context. Foundational courses in accounting, economics, finance, and marketing, provide students with an understanding of essential business principles and practices.

Business Essentials Courses

ACCOUNT 201-DL Introduction to Financial Accounting (1 Unit)  

Introduction to the financial accounting process, including the identification, recording, and communication of accounting information to external users. Generally Accepted Accounting Principles (GAAP) and how their framework fosters the relevance and reliability of financial statements.

ACCOUNT 202-DL Introduction to Managerial Accounting (1 Unit)  

A continuation of the introduction to accounting, with emphasis on providing relevant and timely accounting information and analysis to managers for use in planning, decision making, and controlling strategic operational objectives. Topics include the classifications of costs and different ways of reporting and analyzing those costs; the operating budgeting process; capital budgeting; and job-order, standard, process, and activity-based costing systems.

Prerequisite: ACCOUNT 201-DL.

CIS 350-DL Information Technology Strategy (1 Unit)  

This course examines current issues, themes, and research related to the strategic use of information systems in organizations at a high level. It focuses on the use of information and information technology for competitive advantage in businesses, organizations, and nonprofits. May not be audited or taken P/N.

ECON 201-CN Introduction to Macroeconomics (1 Unit)  

Introduction to economics with emphasis on macroeconomics. Topics include: scarcity and choice, elements of supply and demand, inflation, unemployment, recessions, booms, fiscal and monetary policy, international balance of payments, and budget deficits.

Prerequisite: basic algebra and graphing.

FINANCE 202-DL Introduction to Finance (1 Unit)  

Introduction to the basic concepts and models used in finance.

Prerequisite: MATH 101-CN, STAT 202-CN, or college algebra, statistics, financial accounting, microeconomics, and macroeconomics, or equivalents. Carries business credit.

MKTG 201-DL Principles of Marketing (1 Unit)  

Marketing structure and processes whereby products proceed from the place of production to final use or consumption. Sales management, retailing, foreign trade, advertising, channels of distribution for marketing different types of products, activities of wholesale and retail middlemen and other important marketing institutions, cooperative marketing, market risk, sources of marketing information, price determination, governmental activity related to marketing, cost of marketing, and general critique of market structure.

ORG_BEH 301-DL Organization Behavior (1 Unit)  

Examination of aspects of organizations from an integrated perspective, including how the formal organization, culture, people and work can all connect to transform inputs to outputs. Emphasis on understanding individual differences as the foundation of our interpersonal and managerial effectiveness.

ORG_BEH 367-DL Strategic Planning and Management (1 Unit)  

Concepts of strategic planning applied to various types of organizations.

ORG_BEH 369-CN Entrepreneurship and Technology (1 Unit)  

Focus on how early-stage companies are structured, financed, managed, scaled, and sold.

PHIL 364-DL Business and Professional Ethics (1 Unit)  

Examines a variety of ethical issues relating to contemporary business from a philosophical perspective.