Second course in a two-course sequence. Introduces and applies technical skills around beginning and managing a small business, including spreadsheets and the use of charts and graphs. Includes reflection and discussion of the application of concepts to a real-world example. Requires teamwork and collaboration to be exercised in completing a group project. Covers application of financial, legal, and administrative procedures in running a business.
Upon successful completion of this course, students will be able to:
Represent business models in spreadsheets including preparation of charts and graphs. Apply key business activities and the primary concepts and terms associated with these activities. Manage a business interacting with the external environment (through a simulation) and describe how this interaction impacts both business and the external environment. Implement the financial, legal, and administrative procedures involved in starting new business ventures. Identify ethical issues facing businesses. Effectively collaborate with team members and communicate professionally.

This course provides a general survey of the functional and interdependent areas of business management, marketing, accounting and finance, and management information systems. The course includes business trends, operation and management of a business, ethical challenges, environmental responsibility, change, global perspectives, and the dynamic roles of management and staff. Additionally, the course incorporates aspects of team interaction and continuous process improvement. You are provided with the opportunity to explore the Internet and information technology relating to business operations.

Course Outcomes:
1. Define commonly used business and economics terminology.
2. Describe the functional areas of any business organization.
3. Explain revenues, expenses, and how profit is derived. Differentiate between objectives, strategies, tactics, and operations.
4. Describe the components of a business plan.
5. Prepare a basic business plan.
6. Explain the importance of ethics in business.

This course covers the fundamental principles of double-entry accounting, use of the general journal and general ledger, simple financial statements, the accounting cycle, control of cash, and an introduction to payroll accounting, purchases and sales.

Course Outcomes:
1. Demonstrate a basic understanding of the double-entry accounting system.
2. Manually complete the entire accounting cycle for a service- based sole proprietorship on the accrual basis.
3. Prepare basic financial statements for a service-based sole proprietorship.
4. Demonstrate an understanding of control of cash processes and bank reconciliations.
5. Calculate basic payroll and payroll tax activity.
6. Prepare simple federal quarterly and annual payroll tax forms.

This course continues Practical Accounting I with more detailed explanations of the accounting cycle. Covers special journals, ledgers, business forms, including vouchers. Emphasizes accounting for partnerships.

Course Outcomes:
1. Complete the entire accounting cycle for a merchandising company.
2. Demonstrate an understanding of accounting for bad debts.
3. Demonstrate an understanding of accounting for notes receivable and notes payable.
4. Compute the cost of fixed and intangible assets and natural resources.
5. Prepare basic depreciation, depletion and amortization calculations.
6. Describe the characteristics of partnerships and basic partnership accounting.

This is the third course in the Practical Accounting series. This course covers entries requiring analysis and interpretation, unearned and accrued items, depreciation of assets, manufacturing accounting and other managerial accounting procedures.

Course Outcomes:
1. Describe the characteristics of a corporation.
2. Demonstrate an understanding of the accounting processes specific to stock, dividends, treasury stock and retained earnings.
3. Prepare the accounting for basic bond transactions.
4. Demonstrate an understanding the cash flows statement preparation process for both the indirect and the direct method.
5. Interpret and analyze financial statements.
6. Explain how to handle transactions in a voucher system.

This course is designed to teach, reinforce and supplement payroll skills in both manual and computerized formats.

Course Outcomes:
1. Compute the income tax withholding from employee wages.
2. Calculate employee's withholding allowances for IRS Form W-4.
3. Determine employer's quarterly estimated payments.
4. Describe how the Federal Insurance Contributions Act (FICA) is applied by employers.
5. Describe the federal deposit system and how the Electronic Federal Tax Payment System is used by employers.
6. Describe the difference between employees and independent contractors.

The key decision-making role of managers in modern organizations. Includes the study of organizations, management styles, and selected administrative problems. An overview of the processes involved in managing a business, including business planning, organizing, controlling, staffing and leading. Covers various theories of management with emphasis on managing a business in the local, national or international marketplace.

Presents financial accounting concepts and the use of accounting information in decision making. Includes an overview of the accounting cycle.

Course Outcomes:
1. Use the accounting cycle to develop financial statements from business transactions.
2. Analyze basic business economic events to determine their effect on accounts and financial statements.
3. Interpret and analyze financial statements to aid in decision making.
4. Demonstrate a basic understanding of the principles of internal control and apply them to relatively straight-forward situations to identify strengths and weaknesses.
5. Interpret and analyze accrual and cash flow information presented in accounts.
6. Analyze issues relating to inventory, receivables, long-lived assets, liabilities and stockholder’s equity and recommend appropriate accounting treatment.
7. Describe basic generally-accepted accounting principles.

This course demonstrates the use of accounting information to meet organization goals. Methods of extracting accounting information for decision making, management of resources, planning, and product and service costing are covered.

Course Outcomes:
1. Explain the interrelationship of the accounting systems to all areas of business and business decision making.
2. Understand cost behavior and predict break-even points.
3. Recognize the components and processes related to various cost accounting systems.
4. Analyze the performance of the organization and organizational sub-units.
5. Use the budgeting process to prepare budgets and pro forma financial statements.
6. Utilize the time-value-of-money concept to analyze capital investment projects.

This course introduces financial accounting techniques, measuring and recording transactions, preparing financial statements, managerial decision making, and planning and control devices, such as budgeting, cost accounting, variance analysis, and break-even analysis. Includes assessment of financial information from managers, lenders, and investors perspective to understand and evaluate business operations. Emphasizes ethical decision-making in the work environment.

Course Outcomes:
1. Gain understanding of the accounting cycle and evaluate business transactions using the accounting equation.
2. Demonstrate the communication of accounting information by the use of commercially available spreadsheet software.
3. Describe the four basic financial statements: Balance Sheet, Income Statement, Statement of Cash Flows, and Statement of Retained Earnings.
4. Describe the need for internal control procedures in an organization, and demonstrate an understanding of ethics in accounting.
5. Use Cost-Profit-Volume analysis to calculate break-even points.
6. Describe the purpose of budgeting in an organization.
7. Calculate cost and efficiency variances using standard cost information.

This course covers topics dealing with financing a business, analysis of financial statements, working capital management, short-and long-term financial planning, budgeting and control.

Course Outcomes:
1. Describe and interpret the four standard financial statements.
2. Describe the importance of current assets and liabilities.
3. Calculate and interpret standard business ratios including: current, inventory turnover, gross margin (profit), ROA, ROE, EPS, and A/R Days.
4. Discuss the difference between markup and margin.
5. Calculate break-even points and units needed to make profit levels.
6. Calculate working capital and estimate minimum cash reserves.
7. Track cash flows for an organization.

This course will provide you with a general survey of the nature significance of scope of marketing. It emphasizes customers (marketing analysis and strategy); business marketing decisions in promotion, distribution and pricing; and control of marketing programs.

Course Outcomes:
1. Employ the basics of marketing, from identifying audience, market segments and value propositions, to product development and research, marketing strategies and advertising/public relations.
2. Recognize consumer behavior and demand and be able to prepare and execute a marketing solution.
3. Master business marketing tools necessary to execute a marketing plan for a client, including social media.
4. Identify trends and new developments in business and employ soft skills and marketing techniques to adapt to market demands.
5. Compile a portfolio of work that can be shared with colleagues, network connections and future clients and employers.

This course explores the basics of human resource management including selection and hiring, performance appraisal, compensation, staff planning and job analysis. This course also addresses current HR issues such as job search in a difficult economy, discrimination and harassment, workplace violence and on-the-job drug abuse.

Course Outcomes:
1. Upon completion of the course, students will have working knowledge of the role and human resources in the management of a business organization.
2. Students will understand the basic functions of human resource management and how the HR department interacts with the organization and with the individual employee.

This course provides hands-on computer experience in accounting applications, including general ledger, accounts receivable, accounts payable, payroll, and financial statements.

Course Outcomes:
1. Create a new company within the QuickBooks Environment
2. Enter a new account.
3. Demonstrate the ability to properly enter transactions into the A/R, A/P, and other functional areas of the program.
4. Properly run reconciliation reports or bank accounts.
5. Customize and print out financial statements.

This course focuses on the entrepreneurial phases associated with start-up and management of small business. This course will teach future entrepreneurs and managers to recognize opportunities and to use effective entrepreneurial and small business management practices.

Course Outcomes:
1. List and discuss the characteristics of successful entrepreneurs.
2. Analyze new business opportunities that exist in the marketplace.
3. Evaluate the feasibility of pursuing an opportunity that you’ve recognized.
4. Develop a business plan that includes both conceptual and technical components.
5. Identify and discuss obstacles to entrepreneurial success.
6. Identify the resources and financing necessary to start an entrepreneurial venture.
7. Discuss organizational characteristics and best management practices for start-up companies.

This course presents statistical analysis and quantitative tools for applied problem solving and making sound business decisions. Special attention is given to assembling statistical description, sampling, inference, regression, hypothesis testing, forecasting, and decision theory.

Course Outcomes:
1. Understand the meaning and use of statistical terms used in today’s business/economic environment.
2. Collect, organize, summarize, interpret, and present data in tables and charts.
3. Apply descriptive statistical measures to data.
4. Apply probability distributions to model various business and economic processes.
5. Apply statistical inference techniques (including statistical estimation and hypothesis testing) in various business and economic situations.
6. Apply simple linear regression analysis to model various business and economic relationships.

An analysis of the behavior of humans as actors in a variety or organizational contexts and cultures, including group, inter-group, and individual behavior. A cross cultural perspective of organizational behavior is also examined, including the concepts of time-management, work ethic, teamwork, and verbal and non-verbal communication.

Course Outcomes:
1. Describe why managers and entrepreneurs require a knowledge of organizational behavior.
2. Describe characteristics of culture and resulting behavioral tendencies (especially as related to communication, teamwork and leadership, and conflict resolution).
3. Explain the foundations of individual behavior in diverse organizational and cultural settings.
4. Explain the foundations of group behavior in diverse organizational and cultural settings.
5. Discuss inter-group behavior.
6. Identify the rules of organizational design.
7. Describe organizational culture.

The course helps you identify information-bearing events, assess and improve process efficiency, learn to model and analyze business processes, recognize probabilistic components of business processes, and understand the interactions between human behavior and process design. Hands-on, case-based course work allows you to practice some of the principles addressed. You will demonstrate the ability to utilize business computer applications.
Course Outcomes:

Conceptualize business operations as processes.
1. Model simple business processes in terms of the actors and activity sequences involved, the data flowing through those sequences and the dependencies between data and business activities.
2. Recognize probabilistic components of business processes and assign distributions to these components.
3. Characterize business processes in terms of their key operations characteristics; e.g.,productivity, efficiency, service quality, sustainability, time and costs associated with waiting, material volume and service/product customization.
4. Formulate improvements to observed processes and estimate the effects of these improvements with the help of simulation.
5. Identify the role of information systems in business processes; e.g., recognize and specify where information technology can be applied; recognize the role of Enterprise Resource Planning (ERP) systems.
6. Recognize the interdependence of business processes within and across organizational boundaries.

While big data infiltrates all walks of life, most firms have not changed sufficiently to meet the challenges that come with it. In this course, you will learn how to develop a big data strategy, transform your business model and your organization.

This course will enable professionals to take their organization and their own career to the next level, regardless of their background and position.

Professionals will learn how to be in charge of big data instead of being subject to it. In particular, they will become familiar with tools to:

assess their current situation regarding potential big data-induced changes of a disruptive nature,
identify their options for successfully integrating big data in their strategy, business model and organization, or if not possible, how to exit quickly with as little loss as possible, and
strengthen their own position and that of their organization in our digitalized knowledge economy
The course will build on the concepts of product life cycles, the business model canvas, organizational theory and digitalized management jobs (such as Chief Digital Officer or Chief Informatics Officer) to help you find the best way to deal with and benefit from big data induced changes.

This is the first edition of the open text book Building a Competitive Investment Climate on First Nation Lands. This textbook is for students who are First Nation and tribal government employees or students who would like to work for or with First Nation and tribal governments. The purpose of this textbook is to help interested First Nation and tribal governments build a competitive investment climate. Work began on this text book in early 2012 with a generous grant from the Donner Canadian Foundation. Financial support was also provided by the First Nations Tax Commission and the Tulo Centre.