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Método absoluto: Descuento de flujo de caja libre para la firma

Capítulo V. Métodos de valorización

1. Método absoluto: Descuento de flujo de caja libre para la firma

Local Graduation Required Course Sequence

9th – 12th grades 1 Semester, ½ Credit Computer Course 11th or 12th grade Career Connections

ARTICULATION AGREEMENT: The Business and Technology Department has entered

into articulation agreements with Kellogg Community College and Davenport University that offer students the opportunity to transfer selected business courses to the college. This means that a student could obtain college credits for courses taken in high school. This will help the student complete their college curriculum more quickly (by lessening the time they will need to be in class) and save money by not having to take classes they already have skills in again.

The courses offered by the Business and Technology Department have been developed to give Battle Creek Central students the opportunity to acquire the fundamental skills necessary to succeed in the world of business. The student has an opportunity to choose from courses that will:

 enable them to be successful in their college/university curriculum;

 develop skills to obtain an entry level job;

 explore and expand the use of technology in their daily lives.

Students desiring careers in business (accounting, business law, management, marketing, etc.) should enroll in the Financial Management Cluster.

Students desiring careers as office specialists (such as information processor, data entry, administrative assistant, paralegal, medical/legal assistant, etc.) should follow the courses outlined in the Business, Management, and Administration Cluster.

All students should consider enrolling in courses that would expand their computer/ technology experiences.

Recommended Business, Management, and Administration:  Computer Applications I

 Computer Applications II

 Small Business Planning

Recommended Financial Management Cluster:  Introduction to Business/Finance

 Accounting 1

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Electives for Either Cluster:

Advanced Computer Applications Marketing/Advertising

Programming I

Programming II Web Design I Web Design II

Courses fulfilling computer technology graduation requirements:

The following Business and Technology courses can be used to fulfill the technology credit requirement for graduation:

Computer Applications I Computer Applications II

Advanced Computer Applications Web Design I Web Design II Programming I Programming II Computer Animation 1 Computer Animation 2

Computer Aided Film/Video Production 1 Computer Aided Film/Video Production

The following Business and Technology courses can be used to fulfill the 4th year math MMC requirement:

 Accounting 1 and 2 (1/2 credit each for a total of 1 full credit)

 Programming 1 and 2 (1/2 credit each for a total of 1 full credit)

 Small Business Planning (1/2 Credit)

 Intro to Business/Finance (1/2 Credit)

Course Offerings Career Connections

Fall: 22151A/.5 credits Spring: 22151B/.5 credits Prerequisite: Juniors and Seniors Only (required)

The goal of this class is to guide students as they move from the world of school to the world of work and higher education. The curriculum includes self-assessments, career exploration, and career planning through the use of computer technology. Students also research post- secondary options, consider colleges and technical schools, and investigate possible scholarships and financial aid. A strong emphasis is placed on the development of employability skills The Junior Achievement Success Skills program is used to enhance classroom instruction. Students also participate in a mock interview with a business professional from the community. This semester class is taken in either the Fall or the Spring for .5 credits.

Computer Applications 1

Fall: 10005A/.5 credits Spring:10005B/.5 credits

In Computer Applications 1 courses, students acquire knowledge in the proper and efficient use of Microsoft Word and Microsoft PowerPoint. This course will prepare students to format and design documents that are used in home, school, and office environments.

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Students will enhance skills in word processing and create high-quality electronic presentations. Students will use the Internet for a variety of projects. Students will also be introduced to Microsoft Excel where they will learn to manipulate spreadsheet data for use in business documents. This class fulfills the graduation requirement for computer technology. This semester class is taken in either the Fall or the Spring for .5 credits and should be followed by Computer Applications II.

Computer Applications 2

Fall: 10005O/.5 credits Spring: 10005P/.5 credits Prerequisite: Computer Applications I

This course is a continuation of Computer Applications 1. Students will acquire knowledge in the proper and efficient use of Microsoft Excel and Microsoft Access. Students will increase their understanding of worksheet design, charting, and what-if analysis. Students will also learn why and how a business uses a database. They will gain an in-depth understanding of designing databases, creating relational databases, querying a database, and creating reports and forms using macros. Students will also be introduced to integration with Microsoft Word. This class fulfills the graduation requirement for computer technology. This semester class is taken in either the Fall or the Spring for .5 credits.

Advanced Computer Applications

Fall: 10005Y/.25 credits Spring: 10005Z/.25 credits

Prerequisite: successful completion of Computer Applications 1 and 2

This course is designed for students who want to learn more about the advanced features of the Microsoft Office Suite to be prepared for Microsoft Office Specialist Certification. Students will increase their understanding of Word, Excel, PowerPoint, and Access. Students will also acquire knowledge in the use of electronic mail and desktop publishing. This class fulfills the graduation requirement for computer technology. This yearlong class is taken for .5 credits.

Web Design 1

Fall: 10201A/.5 credits

In Web Design 1, students first learn to create web pages using HTML, hypertext markup language, with a focus on learning to format text and use graphics, hyperlinks, and tables. Students then learn to define and build web sites using Dreamweaver, which is the industry standard for web design professionals. Students also learn to create and edit graphics for the web. This class fulfills the graduation requirement for computer technology. This semester long class is taken in the Fall for .5 credits and should be followed by Web Design 2.

Web Design 2

Spring: 10201P/.5 credits Prerequisite: Web Design 1

Web Design 2 is a continuation of Web Design 1. Students focus on learning proper design principles, site organization and mapping, using cascading style sheets, adding multimedia objects to web pages, as well as other advanced Dreamweaver features. Students will design web sites for businesses. This class fulfills the graduation requirement for computer technology. This semester long class is taken in the Spring for .5 credits.

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Computer Programming 1

Fall: 10152A/.5 credits

This course is designed to introduce students to beginning programming. Students will learn to develop properly structured, well-documented programs. Students will solve various business and math-related problems. All students can benefit from the problem solving skills they acquire in this class. This course satisfies the 4th year math requirement for seniors who also take Computer Programming 2. This semester class is taken in the Fall for .5 credits.

Computer Programming 2

Spring: 0152P/.5 credits

Prerequisite: Computer Programming 1

This course is a continuation of Programming with Computer Technology 1. Students will write algorithms age using decision structures, loops, arrays, and input/output files. Any student interested in pursuing a career in a computer-related field will find this course invaluable. Together with Computer Programming 1, this course satisfies the 4th year math requirement for seniors. This semester long class is taken in the Spring for .5 credits.

Introduction to Business/Finance Fall: 12051A/.5 credits

Introductory Business courses survey an array of topics and concepts related to the field of business. This course will introduce business concepts such as banking and finance, the role of government in business, consumerism, credit, investment, and management. This course will provide a brief overview of the American economic system, corporate organization, and will also expose students to the varied opportunities in secretarial, accounting, management, and related fields. This semester long class is taken in the Fall for .5 credits and should be followed by Small Business Planning in the Spring.

Small Business Planning Spring: 12052B/.5 credits

Entrepreneurship courses acquaint students with the knowledge and skills necessary to own and operate their own businesses. Topics from several fields will form the course content: economics, marketing principles, human relations and psychology, business and labor law, legal rights and responsibilities of ownership, business and financial planning, finance and accounting, and communication. Several topics surveyed in Business Management courses may also be included. This semester long class is taken in the Spring for .5 credits.

Accounting 1

Fall: 12104A/.5 credits

Accounting 1 courses introduce and expand upon the fundamental accounting principles and procedures used in all types of business structures: proprietorships, partnerships, and corporations. Course content typically includes the full accounting cycle, ledger and journal techniques, and periodic adjustments. Students may learn how to apply standard auditing principles and to prepare budgets and final reports. Calculators, electronic spreadsheets, or other automated tools are usually used. Together with Accounting 2, this course satisfies the

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4th year math requirement for seniors. This semester course is taken in the Fall for .5 credits and should be followed by Accounting 2 in the Spring.

Accounting 2

Spring: 12104P/.5 credits Prerequisite: Accounting 1

This course covers the accounting cycle for a merchandising business organized as a corporation, departmentalized accounting, accounting control systems, and general accounting adjustments. Expanded use of automated accounting and a computerized simulation is used to strengthen practical application of advanced accounting principles. Together with Accounting 1, this course satisfies the 4th year math requirement for seniors. This semester course is taken in the Spring for .5 credits.

Marketing

Fall: 12152A/.25 credits Spring: 12152B/.25 credits

Marketing courses offer students insight into the processes affecting the flow of goods and services from the producer to the consumer. Course content ranges considerably as general marketing principles such as purchasing, distribution, and sales are covered; however, a major emphasis will be placed on kinds of markets, market identification, product planning, packaging, pricing, promotion, and business management. This yearlong class is taken for .5 credits.

Workforce

Fall: 22153A/.5 credits Spring: 22153B/.5 credits

Prerequisite: Successful Completion of Career Connection; Seniors Only

Workplace experience courses provide students with work experience in a field related to their interest. Goals are set cooperatively by the student, teacher, and employer (although students are not necessarily paid). This course will include classroom activities as well, involving further study of the field or discussion regarding experiences that students encounter in the workplace. This class may be taken in a variety of formats. Students interested in Workforce should consult with a counselor and the teacher.

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