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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.Upon successful completion of this course, students will be able to: summarize the primary objective of human resource management (HRM), how it fits within an organization, ethics, and study its history; categorize the Classical Scientific School of Management and Fayol's theories on worker satisfaction and staff management; analyze the definition of job design and how empowerment and job design are connected; review hiring and staffing, recruitment, common selection methods, how to assess an organization's training needs, and find out about the different types and methods of employee training programs and new hire orientation; examine the benefits and uses of appraisals, performance appraisal types, and the uses of reliability and validity in assessment; compare and contrast direct and indirect compensation, common compensation systems, compensation equity, and mandatory and voluntary benefits; explain at-will employment, privacy, work-life balance, workplace stress, wage and income regulations, and safety; outline the history and purpose of labor relations, including the National Labor Relations Board (NLRB), American Federation of Labor and Congress of Industrial Organizations (AFL-CIO), collective-bargaining, unions, strikes, lockouts, the executive orders of 19, and labor relations trends; distinguish the four global staffing approaches and expatriate staffing; and illustrate what Affirmative Action is through workplace diversity, ability and disability diversity, cultural, and age diversity.Topics include: overview of HRM field; personnel management; organizational theories and human resources; job analysis and design; staffing in organizations; training and development in organizations; performance appraisals; employee compensation issues; employment law and employee rights; labor relations; international human resource management; and current issues and trends in HRM.Students are assessed through quizzes and a proctored final exam.
Methods of instruction include audiovisual materials and case studies.
Upon successful completion of the course, students will be able to: define and compare managerial accounting functions, processes and responsibilities; distinguish between cash management, auditing, and financial reporting methods; understand and define cost classifications and formulas, and calculate cost and profit analyses; evaluate cash flow, income statements, inventory and costing systems; describe the activity-based costing process; identify and distinguish between the components of budgets and standard cost evaluations; examine accounting reporting tools and reporting responsibilities; learn how to calculate, analyze and make decisions regarding costs, investments, budgeting, spending and cash flow; explain how financial statements, income statement, balance sheets and cash flow statements are prepared and used; and interpret and analyze various types of financial statements.
Major topics include: overview of managerial accounting; internal controls in accounting; cost types; cost behavior analysis and cost volume profit; job-order costing and process costing; basics of activity-based costing; budgeting and standard costs; reporting systems and structures in accounting; short and long-term decision-making in accounting; and basics of financial statement analysis.
Courses consist of engaging, bite-sized video lessons that make concepts easy and fun to learn.
Students can watch the lessons on their own schedule and transfer their credit recommendations to thousands of colleges and universities.
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.