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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.

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 the course, students will be able to: define and outline the components of an information system; diagram and describe the hardware components of a computer system; identify and appraise common systems and application software, including operating systems; summarize how the Internet, Intranet, and Extranet work, and differentiate between them; categorize and explain the components of a telecommunications system; diagram and explain decision support systems and other specialized information systems; describe the process of software development and management tools used in the software development process; break down why information systems use the database approach to data management; evaluate the impact of information technology on society and privacy; and summarize the basics of programming and steps in the programming process.

Major topics include: information systems in organizations; hardware and systems technology; systems software and application software; Internet, Intranet, and Extranet; network systems technology; enterprise business systems; decision support systems; specialized information systems; systems development; data management; business, social, and ethical issues; and programming.

Students are assessed through quizzes and a proctored final exam.

Topics include: cost classifications in accounting; costing methods and techniques; formulas for cost accounting; standard costs in accounting; job order cost system in accounting; activity-based costing overview; product and service costing; budgetary process; cost behavior analysis; cost-volume-profit analysis overview; cost estimation; service department and joint cost allocation; cost accounting for decision making; ethics in cost accounting; and modern trends in accounting.

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