Business Administration

Oregon Coast Community College offers an associate degree and career pathway certificates within Business Administration. The two-year degree emphasizes skills to be used on the job upon completion of the degree requirements and are not designed for students intending to transfer to four- year schools. If transferability of courses is a concern, students should consult with the institution of their choice regarding transfer possibilities. State- approved Career Pathway Certificates vary in length but are designed to be completed in less than one year. These certificates help students attain skills for targeted entry-level jobs in specific areas of accounting.

Due to the rapid changes in employment opportunities, technological advances and certifying agency regulations, Business programs are subject to change. Students must meet OCCC’s writing and math competencies prior to graduation. Additional requirements for individual business courses are listed in the Course Description section of this catalog.

Degrees and Certificates

Classes

BA 101: Introduction to Business

Credits 4

Survey course in the field of business including topics such as management, finance accounting, marketing, production, computers, international business, small business, investments and other areas of general business interest.

Introduction to Business is designed to expose the interested student to many functions of modern business. The course shows the student how these functions exist in a changing society and the type of decisions which must be made within that environment. The course is also designed to expose the student to the multitude of career fields in the areas of business. The importance of business in the modern society is also stressed throughout the course.

Topics such as business environment, management, organization, marketing, finance, accounting, and data processing are discussed in an introductory manner. Credits will be acceptable as required and/or elective for Business Administration and Business Technology Certificate or Degree Programs.

This course is not designed to provide for entry level employment or job upgrading except to provide background knowledge of business.

BA 111: Introduction to Accounting

Credits 3

Presents double-entry accounting as related to service and merchandising business. Covers accounting cycle, including journalizing, posting to the general ledger, preparation of financial statements, petty cash, bank reconciliations, combined journal , special journals and payroll.

This is an introductory course targeted at students that have had no prior accounting. The emphasis is on the analytical skills and procedures needed by business and accounting students, as well as those with financial record-keeping responsibilities in their current job.

An understanding of accounting is necessary to examine the performance and financial health of business. For this reason, accounting is often referred to as the ‘language of business’. This course is the ideal way for students to acquire a valuable skill as well as begin to develop an appreciation of the role of accounting in the assessment and management of a business. Accordingly, it is recommended as a preliminary course both for students interested in business generally, and for those planning a career in accounting.

BA 131: Introduction to Business Technology

Credits 4

Covers computer concepts and the use of information technology in business organizations including the use of word processing, spreadsheet, and presentation software. Includes introduction to hardware, software, databases, system development, and tools that businesses use for communication and collaboration. Includes appreciating the value of ethical conduct in a business/computer environment and the impact of technology on industry and society.

BA 177: Payroll Accounting

Credits 3

Learn fundamental skills and basic knowledge in the area of business payroll. The focus of the course is primarily in the following areas: payroll and personnel record keeping, calculation of gross pay using various methods, calculation of Social Security and Medicare taxes, calculation of federal and state income taxes, calculation of federal and state unemployment taxes, journalizing and posting payroll entries, and completing various federal and state forms.

Students will prepare a business payroll in both a manual and computer format.  Fundamentals of payroll accounting will be learned. Major topics include: record keeping, wage calculation, federal and state regulations and how they impact business, and payroll journalizing. A manual and a computer based payroll project are assigned. This course is a requirement for the Associate of Applied Science in Accounting.

BA 205: Business Communication Using Technology

Credits 4

Focuses on using current technology to create, revise, and design business documents: letters, memos, e-mail, reports, minutes, simple instructions, and resumes. Incorporates the use of library and Internet resources to collect information. Includes oral presentations using technology presentation tools.

BA 206: Management Fundamentals

Credits 3

Introduces business management theory, including the basic functions of planning, organizing, directing, leading, and controlling as well as factors contributing to change in current management approaches.

BA 207: Introduction to E-Commerce

Credits 4

Presents concepts and skills for the strategic use of e-commerce and related information technology from three perspectives: business to consumers, business-to-business, and intra-organizational. Examination of e-commerce in altering the structure of entire industries, and how it affects business processes including electronic transactions, supply chains, decision making and organizational performance.

The phenomenal growth in the last few years of the Internet and its related technologies has created new ways of communicating and trading. The most obvious effects of this change appear negligible; there are easier and less costly ways of doing the things we would do anyway. Overtime, however the cumulative effect of these changes has had a significant effect, such as the impact of e-commerce on business transactions. Entire supply chains are being re-engineered, as are the industries that participate in them.

BA 211: Principles of Accounting I

Credits 4

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

BA 213: Managerial Accounting

Credits 4

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.

BA 218: Personal Finance

Credits 4

Explores the role of the consumer in our economy, problems of financing family and individual needs, including budgeting, banking relationships, borrowing, insurance, risk management, real estate, investing, portfolio management, retirement and personal taxes.

Personal Finance is designed to expose the interested student to many functions of personal finance. The course provides the students with information that can be used to develop an overall financial plan and an understanding of critical areas where decisions should be made.

Topics such as the economy, budgeting, taxes, shopping, real estate, credit, retirement and estate planning are discussed in an introductory manner.

BA 222: Financial Management

Credits 3

Covers basic financial concepts and practices and includes analysis of company resources, types and sources of financing, forecasting and planning methods, and the roles of the money and capital markets.

BA 223: Principles of Marketing

Credits 4

Provides a general knowledge of marketing emphasizing marketing mix elements and target markets for consumer and industrial products, marketing strategies, customer behavior, market planning and promotion.

BA 224: Human Resource Management

Credits 3

Covers human behavior, employment, employee development, performance appraisal, wage and salary administration, employment and job rights, discipline and due process, and labor-management relations.

BA 226: Business Law I

Credits 4

Discusses fundamental concepts, principles, and rules of law that apply to business transactions. Includes the function and operation of the courts, business crimes, torts, contract law, intellectual property, the application of the Uniform Commercial Code to business activities and recent developments in business law, such as cyberlaw and electronic commerce.

Business Law is designed to expose the student to the American Legal System and it’s affect on business activities. The course provides the student information about the difference between trial courts and appellate courts, public law and private law, civil law and criminal law. Other topics will include: legal procedure, tort law, computer and intellectual law, business crimes, contract law, and sales of goods. This course is applicable as elective credit toward an Associate degree and may be transferable to a four year institution.

BA 228: Computer Accounting Applications

Credits 3

Introduces double-entry, fully integrated computerized general ledger software. Topics include general ledger, accounts receivable, accounts payable, payroll, fixed assets, bank reconciliations, and inventory.

BA 235: Social Media Marketing

Credits 4

Covers the use of social networks and emerging media in marketing and the role of social media in developing corporate, institutional or brand identity.

Due to the nature of the course, all students will be required to access and use social media for course completion both for research purposes and for exploration of communication options within social media networks. Protection of privacy and the legal ramifications of social network use is a significant topic of this course and will be stressed throughout the class duration.

BA 238: Sales Management

Credits 3

Offers a blend of practicality and theory on industrial, commercial and retail sales. Demonstrates and practices basic sales techniques, explores communication and motivation as they relate to selling and examine the function of sales relative to the total marketing program.

BA 240: Finance

Credits 4

Introduces basic tools of finance and applications of financial theory in use today. These tools include rates of return, the time value of money, those that can be applied to capital budgeting decisions, and the logic and fundamentals of financial statements. Designed to enhance a student’s approach to financial decision-making and emphasizes quantitative approaches to decision making. Introduces students to equity and debt markets and securities, and serves as a stepping stone to advanced courses in finance.

BA 242: Introduction to Investments

Credits 3

Covers popular investment vehicles--what they are, how they can be utilized and the risk and return possibilities. Emphasizes stocks and bonds, mutual funds, options and real estate. Examines securities exchanges and the functions of the broker.

Introduction to Investments is designed to expose the student to the financial world of investments. The course provides the student information about primary and secondary markets, the various exchanges and the OTC market. It covers margin trading and short selling, as well as options. Where and how to find security information will be covered. In real estate the student will be exposed to commercial investments, such as apartments.

BA 249: Principles of Retailing and E-tailing

Credits 3

Covers analyzing target market, developing retail marketing mix elements, and reviewing store planning techniques used by retailers. Includes discussions of changing retailing environment and impact of government regulations.

BA 250: Small Business Management

Credits 3

Designed for students and prospective small business owners and managers. It emphasizes the general functions, procedures, and specific subject areas related to initiating, organizing, and operating a successful small business. It specifically prepares the student to develop a business plan for opening a business.

Small Business Management provides the background concepts and practices necessary for a successful owner and/or manager. The student will be made aware of the importance and the functions of such things as: marketing surveys, marketing targets, financing, choosing a form of legal organization, managing the risk involved in operating a small business, and focusing on customers through products, price, promotion, and placement.

BA 256: Income Tax

Credits 3

Introduces preparation of federal individual and sole proprietorship income tax returns. Provides brief overview of partnership and corporate returns.

This course is designed to introduce students to the Federal tax system for individuals and businesses. Students will learn how to complete basic schedules and forms, including the W-2, W-3, and W-4 forms.

BA 260: Introduction to Entrepreneurship

Credits 4

Focuses on the entrepreneurial phases associated with the 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, including the evaluation of market conditions and new product feasibility, business plan creation and essentials, business implementation, and funding options.

Addendum to the Course Description: This course introduces the fundamentals of entrepreneurship, and exposes the student to the concepts, practice, and tools of the entrepreneurial world. Specifically, the course is designed to provide you with an understanding of the entrepreneurial process, that is, the process of taking an idea and finding a high-potential commercial opportunity, gathering resources such as talent and capital, and deciding how to sell and market the idea. A primary objective of this course is to encourage entrepreneurial thinking. Whether you simply want to learn more about entrepreneurship or whether you desire to launch an actual venture, this course will expose you to the tools you need to be more effective in the entrepreneurial process.

BA 277: Professional Ethics in Business

Credits 4

Introduces ethics as an ongoing conversation about human relationships in business. Integrates ethics across all parts of business, including finance, accounting, and organizational behavior. Explores understanding how choices and actions affect themselves and others in business settings. Provides a framework for identifying, analyzing, and resolving ethical dilemmas encountered throughout working life.

BA 280A: Cooperative Education: Business Experience

Credits 1 6

Offers relevant field experience in business environments in one of the following areas: bookkeeping, marketing, management, international business, advertising, banking, purchasing, investment, finance and customer services (sales or credit services). Allows exploration of career options. Course may be repeated for credit up to 12 credits.

BA 280B: Cooperative Education: Business Experience - Seminar

Credits 1

Supplements on-the-job experience through feedback sessions, instruction in job-related areas, and linkages to the student's on-campus program.

Provides classroom, lecture and assignment activities coordinated with work experience activities.  The seminar supplements the on-the-job experience through feedback sessions, instruction in job-related areas and linkages to the student's on-campus program.

Seminar is in discussion format.  It coordinates the on-the-job training to provide insight into various issues related to the student's job
performance.

BA 285: Human Relations-Organizations

Credits 3

Explores interactions in organizations by examining human perceptions, communications, small group dynamics and leadership. Includes dynamics of change, cultural diversity, substance abuse, work stress, ethics and social responsibility, and the challenges of globalization.

BA 287: Project Management

Credits 3

Provides an overview of project management, investigates the difference between project management and operations management, and explores the knowledge and skills needed to be a successful project manager. Explores various approaches to project management including but not limited to: agile, six sigma, and Project Management Institute. Introduces and integrates how advances in technology are driving the speed of innovation and the ability of organizations to shorten the time needed to develop and deliver new products and services that increase an organization’s competitive advantage.