Certificate of Business Principles

The Certificate of Business Principles is designed to serve a large segment of the population seeking to gain core quantitative bases business skills, competencies and courses to either enter a MBA program or transition to a business discipline that requires quantitative skills.

This course is a study of basic college algebra, including polynomial and rational functions, inverse functions, the Fundamental Theorem of Algebra, exponential and logarithmic functions and equations, advanced graphical procedures and interpretations, linear and nonlinear systems of equations, matrix representations of systems of equations, and introductory concepts in sequence, series and probability. Prerequisite: MATH 095 Intermediate Algebra, SAT 540/ACT 23 math score, or appropriate score on APOU mathematics placement test

This course provides an introduction to concepts and tools of economic analysis for microeconomics. Students study the interactions of firms and consumers: consumer demands, firm costs, price determination under various market structures, and the role of government in a market economy. Prerequisite: MATH 110 with a minimum grade of B

This course provides an introduction to concepts and tools of economic analysis for macroeconomics. Students study national income and economic growth, interest rates, unemployment, and government fiscal and monetary policies.

This course introduces the basic financial accounting model and prepares students to explore the application of fundamental accounting principles to business entities. The course focuses on a user perspective and covers the vital steps in the accounting cycle from journalizing transactions to the preparation and interpretation of financial statements. Students will also demonstrate an understanding of the importance of ethics in accounting. Prerequisite: MATH 110 or equivalent with a minimum grade of B.

This course focuses on managerial accounting and emphasizes the use of accounting data in decision-making. Topics covered include cost accumulation models, cost behavior, break-even analysis, budgeting, short- and long-run decision analysis, capital expenditure analysis, and financial statement analysis. Prerequisite: ACC 210
Financial Accounting

This is an elementary course in basic statistical concepts. Students are introduced to the understanding and use of necessary computational procedures to attain the basic skills in the following: frequency distributions, graphs, central tendency, variability, normal curve, probabilities, correlation, hypothesis testing, and chi square. Understanding and use of the above statistics are stressed over mathematical development.

Examines the legal, regulatory, ethical and moral principle and guidelines that impact domestic and global business transactions. The course provides an in-depth study of business and sales contacts, international trade law, intellectual property, real estate, product and service liability, organizational structure, insurance and political structures. The course discusses how ethical and moral principles guide the decision making process and business operations.

Studies statistical methods and techniques designed to increase the efficiency and productivity of a firm and decision-making process. The course requires students to utilize a statistical software program to produce efficiency gains and present the findings through a formal business report. Prerequisite: STAT 280 Applied Statistics or equivalent with a grade of C or better

Students explore principles and practices of financial management. Sources and methods of raising capital, allocation of funds within the firm, cash flow, financial statement analysis, financial markets, and capital budgeting techniques are addressed. Additional concepts covered include present-value analysis, long-term financial planning, risk and return, and basic derivatives. Prerequisite: ACC 210 Financial Accounting

This course examines the theories and practices of marketing products domestically and globally. The course offers an in-depth study of the primary concepts of marketing and the transition to E-Commerce and how social media has changed advertising and the distribution of products and services. Students examine the concept of global homogenization and consumer behavior.