Accounting information from the perspective of the external users (i.e., investors and creditors). Study of the nature of accounting, accounting entries for business transactions, the accounting cycle, profit measurement, adjusting entries, merchandise accounting, owner's equity forms and reports of financial statements.
Prerequisite: IBM101 Principles of Accounting I
Concepts and valuation of cash control, accounts receivable, bills of exchange, inventory, fixed assets, manufacturing accounting, and accounting for non-profit organizations.
Prerequisite: IBM103 Principles of Management
Principles, practices, and policies for the management of human resources within complex organizations with particular emphasis on personnel administration in multicultural environments. This course integrates a systems approach to the employment and development of a productive work force in complex organizations. Specific topics include human resource planning, recruitment and selection, compensation and benefits, training and development, performance appraisal, motivation, government regulations, theoretical bases to the resolution of work place situations and challenges, and current practices and policies in performance based management.
An introduction to the basic concept of microeconomics. The theoretical framework of microeconomics includes the basic economic problems, supply and demand analysis, consumer theory, production and cost theory, market structure, market failure and microeconomic policy.
Prerequisite: IBM105 Microeconomics
An introduction to the basic concept of macroeconomics. Macroeconomics concepts include national income measurement and the business cycle, theories of income determination, monetary policy, balance of payments and trade, as well as macroeconomic policy issues, stagflation, and economic growth.
A survey of the major concepts of commercial marketing and the operation of marketing systems. The course will focus on the practical application of management to the marketing effort in terms of an organization's strategies and objectives and their relationship to society and the world.
Prerequisite: IBM102 Principles of Accounting II
A study of goals and objectives of corporate financial management, financial analysis and planning, working capital management including accounts receivable and inventory management, statement of capital budgeting, short-term and long-term financing, cost of capital and dividend policy, and international aspects of financial asset management, as well as tax systems and the relationship between tax, financial and investment policies.
Prerequisite: IBM102 Principles of Accounting II
Accounting information from the perspective of the management user with an emphasis on data accumulation for product costing, planning, performance evaluation, budgeting, and controlling the relationship between cost-volume-profit, standard cost, and the use of accounting data for business decisions.
Prerequisite: IBM203 Business Statistics and Research
Decision making in managing the production of goods and services: process design, capacity and facility planning, quality management, materials management, and introduction to production and operations control and planning systems. Special emphasis on exponential forecasting, inventory management, work methods, productivity improvement, concepts of supply chain management and international comparisons.
Study of individual contracts, private companies, and limited partnerships and business contracts such as commercial licensing, accounting, use of business logos and investment procedures. Include the effect of tax law on the operation of business, and how to provide policies that allow for the highest legal benefits.
Prerequisite: IBM107 Principles of Marketing
Introduces the nature and role of electronic commerce in business society. Major topics include information technology, business functions practices, and essential law used in E-commerce. Web masters, investors, and government officers who deal with E-business will be invited as the guest speakers in class. After studying this course, students should be able to analyze the successful implementation of E-commerce technology within selected business sectors.
Prerequisite: IBM102 Principles of Accounting II
A study of accounting system concepts, system design, including voucher systems, journals, financial reports, account charts, account code numbers. Students will learn to design and create account system applications on the computer, utilizing data processing technology.
Prerequisite: IBM103 Principles of Management
General management principles for creating, establishing and maintaining small and medium businesses. Students will be introduced to the nature, characteristics and role of the entrepreneur on the international scene. The course includes entrepreneurial and innovative approaches and processes as applied to new business start-ups, existing businesses, and new ventures within larger organizations, as well as new venture planning, project management, and productivity improvement. Cases and projects will be used to apply these concepts and strategies.
Prerequisite: IBM106 Macroeconomics
Provides understanding of development of globalization and information economy in the Asia Pacific region, including the impacts of globalization in social, political, and economic life. Analyses of recent situations in several Asia Pacific countries will be conducted through case studies, hot seat, and group discussions.
Prerequisite: IBM103 Principles of Management
Advanced integrative course in international business with emphasis on managing in multicultural settings. Focus will be on the unique problems, characteristics, and demands facing firms engaged in international business. Students will review the evolving patterns of international management and leadership styles and practices with particular emphasis on strategic and operational decisions of multinational enterprises.
