We have created a list of potential open educational resources (OERs) that faculty may choose to adopt in their courses.* The Open Textbook Library is the primary source of OER content for this project and content from other OER repositories will be included on an ongoing basis.
Course Prefix
Course Description
Textbooks
ID
650
TH -
Theatre
Stagecraft Introduction to technical areas of live production: study of construction painting and manipulation of stage settings and properties.
Voice for the Stage Stage voice. Basic techniques for development of the speaking voice through physical awareness breath release phonation resonance and articulation to meet performance standards.
Acting II Continuation and refinement of TH 1323. Textual and character analysis, characterization and inner techniques based on Stanislavskian and Meisner systems. Audition techniques and scene work focusing on truthful behavior through work on modern and contemporary plays.
Acting I Ensemble techniques and creative improvisation; vocal and physical development for the actor; theories and techniques of acting; fundamental scene and character analysis; scene performance workshops. Previously offered as TH 1322.
Introduction to Theatre Explores the role and purpose of theatrical performances in western culture and how the event creates and conveys meaning. Attendance of plays and study of acting, directing, stage technology, dramatic structure, and aesthetic movements. For non-majors; no prior theatre experience necessary.
Elementary Spanish II (3-4 Cr Hrs) Continuation of SPAN 1713. Includes language lab work. Not for native speakers per University Academic Regulation 4.9. Previously offered as SPAN 1225.
Elementary Spanish I (3-4 Cr Hrs) Basic lexicon and structure of Spanish; emphasis on the four basic skills (listening speaking reading and writing) and culture of the Spanish-speaking world. Beginning course: no previous knowledge of Spanish expected or required.
Intermediate Spanish I + II (6 Cr Hrs) A course that combines Intermediate Spanish I and Intermediate Spanish II (see course descriptors above for specifics).
Elementary Spanish I + II (6 Cr Hrs) A course that combines Elementary Spanish I and Elementary Spanish II (see course descriptors above for specifics).
Social Psychology Theories and applications of social cognition, the self, pro-social and aggressive behavior, groups, attitudes and the environment. Course previously offered as PSYC 3743.
Adolescent Psychology The adolescent from pubescence to adulthood with focus on educational implications of development in cognitive, affective and psychomotor domain. Course previously offered as ABSE 3213.
Developmental Psychology The nature of pertinent studies, causes, and theories of human developmental phenomena across the life span. Course previously offered as PSYC 3583.
Introduction to Comparative Government Survey of politics in democratic post-communist and developing societies; emphasis on major actors and institutions.
Introduction to American Government The principles institutions processes and functions of the government of the United States and American political behavior.
Physics II (Algebra/Trigonometry Based) Lecture + Lab Electrostatics circuits magnetism induction optics and modern physics. The course material is presented in a combined lecture and laboratory format.(Not intended for engineering majors.)
World Religions Major world religions such as Hinduism, Buddhism, Judaism, Christianity and Islam with a view to understanding the general nature of religion and its various dimensions.
Jazz Appreciation Basic elements and vocabulary of jazz; appreciation and understanding of diverse styles of jazz past and present. Includes opportunities for experiencing jazz (recorded and/or live).
Music Appreciation Basic elements and vocabulary of music; appreciation and understanding of diverse styles of music past and present; developing listening skills. Includes opportunities for experiencing music (recorded and/or live).
Personal/Professional Selling (UPPER LEVEL) Sales principles practices and ethics of selling; buyer behavior and sales tactics; sales strategies; communication in buyer-seller relationships. Includes opportunities for practical application and feedback.
Retail Management Applied marketing knowledge, with attention given to those concepts and methods which provide the necessary foundation for a retailing manager.
Principles of Marketing (UPPER LEVEL) Theory and application of marketing functions institutions policies and strategies with business economic and social implications; emphasizing interrelationships among those the corporate mission and between marketing and other business functions.
Management in a Global Context (UPPER LEVEL) Understanding the demands of managing multinational organizations. Emphasis on the competitive environment of international business and the integration of management concepts on the organizational strategic and interpersonal level.
Organizational Behavior (UPPER LEVEL) Examines individual group and organizational structure influences on behavior within organizations and the implications for organizational effectiveness: decision making business ethics job related attitudes personality and values perception motivation leadership communications power and politics conflict organizational structure and culture topics.
Introduction to Entrepreneurship (UPPER LEVEL) Business creation. Explores unique aspects of entrepreneurship in modern society and how to identify assess and develop business ideas; and locate and evaluate business opportunities.
Small Business Management (UPPER LEVEL) Studies the procedure for operating a business including principles procedures and methods for managing a small business. Special attention given to assessing business opportunities planning for a small bus and managing other factors important for the success of a small company.
Human Resource Management (UPPER LEVEL) Examination of the utilization of human resources in organizations. Topics include recruitment selection training compensation and development legal issues evaluation and termination of people in organizations.
Production & Operations (UPPER LEVEL) Concepts and strategies for the management of production and operations processes in manufacturing and service organizations capacity location quality and inventory management and planning and control systems.
Principles of Management (UPPER LEVEL) Survey of administrative and behavioral processes fundamental to successfully operating various types of enterprises. Focuses on the management functions of planning organizing leading and controlling organizations and how management functions are impacted by domestic and global environmental factors.
Management Information Systems Introduction to concepts and principles of information systems resources analysis development management and applications; utilization of management information systems for decision making.
Introduction to Entrepreneurship (LOWER LEVEL) An introduction to business creation. Explores unique aspects of entrepreneurship in modern society and how to identify assess and develop business ideas; and locate and evaluate business opportunities.
Human Resource Management (LOWER LEVEL) Policies and practices used in personnel management. Focuses upon the functions of a human resource management department.
Principles of Management (LOWER LEVEL) Survey of administrative and behavioral processes fundamental to successfully operating various types of enterprises. Focuses on the management functions of planning organizing leading and controlling organizations and how management functions are impacted by domestic and global environmental factors.
Calculus II (3-5 Hrs) Techniques of integration; applications of the integral; parametric equations polar coordinates sequences and infinite series.(Courses with fewer than 5 credit hours may cover less than the listed total. Credit/placement exam may be required if transferring a course with fewer credits than the receiving institution.)
Applied Calculus An introduction to differential and integral calculus with an emphasis on applications designed primarily for business economics and social sciences. Topics include limits the first and second derivative the first and second derivative tests for relative extrema; exponential and logarithmic functions; the definite and indefinite integral and the Fundamental Theorem of Calculus. Calculus will be used to solve real world applications. (This course is not equivalent to Calculus I and does not serve as a prerequisite for Calculus II.)
Finite Mathematics Systems of linear equations matrices and matrix algebra; linear inequalities; linear programming; counting techniques: permutations and combinations; probability; basic concepts in financial mathematics (annuities included); and an introduction to statistics.
Introductory Statistics Descriptive statistics; probability; discrete and continuous (including the binomial normal and T) distributions; sampling distributions; interval estimation; hypothesis testing; linear regression and correlation.
Algebra and Trigonometry A combined course on: function properties and graphs; inverse functions; linear quadratic polynomial rational exponential and logarithmic functions with applications; systems of equations; trigonometric functions and graphs; inverse trigonometric functions; fundamental identities and angle formulas; solving equations triangles with applications; polar coordinate system.
Trigonometry Trigonometric functions, solution of triangles and applications to physical sciences. Combined credit toward a degree for MATH 1513, MATH 1613 and MATH 1715 limited to six hours.
College Algebra Quadratic equations, functions and graphs, inequalities, systems of equations, exponential and logarithmic functions, theory of equations, sequences, permutations and combinations. Combined credit toward a degree for MATH 1513, MATH 1613 and MATH 1715 limited to six hours.
Applied Algebra Emphasis on applications involving: solving equations and inequalities; function properties and graphs; linear quadratic polynomial exponential and logarithmic functions.
Contemporary Mathematics An introduction to topics in contemporary mathematics. Topics may include the theory of finance perspective and symmetry in art formal Aristotelian logic graph theory probability and odds statistics elementary number theory optimization numeracy in the real world and historical topics in mathematics that have influenced contemporary mathematics. (Topics will vary.)
Intermediate Latin I Intermediate level reading of Latin texts and study of structures and lexicon of Latin; additional emphasis on Roman history and culture.
Africa and the Middle East Survey of the literature oral traditions philosophies and religions art & architecture music & dance and rituals of the cultures of Africa the middle east eastern Europe and the Indian subcontinent.
Elementary German I Main elements of grammar and pronunciation, with work on the four basic skills of listening comprehension, speaking, reading and writing. Not for native speakers per University Academic Regulation 4.9. Previously offered as GRMN 1115.
Historical Geology Lab Hands on investigation of the topics in Historical Geology especially fossils correlation ordering geologic events and ancient environments.
Physical Geology Composition and structure of the earth and the modification of its surface by internal and external processes. Mineral resources, sources of energy, and environmental aspects of geology. Recommended introductory course for science majors. Field trip required.
Physical Geology Lab Hands on investigation of the topics in physical geology especially common minerals igneous rocks metamorphic rocks and sedimentary rocks.
Physical Geography Study of the atmosphere, hydrosphere, lithosphere, and biosphere-the major realms that interact to create Earth's environmental patterns. Human-environmental interactions are emphasized as the environment affecting people and people affecting the environment. The lab rounds out knowledge in course themes through hands on study of maps, GPS, and environmental processes.
Elementary French I Main elements of grammar and pronunciation, with work on the four basic skills of listening comprehension, speaking, reading and writing. Not for native speakers per University Academic Regulation 4.9. Previously offered as FREN 1115.
Principles of Business Finance Introduction to the management of financial resources in business firms. Topics include investment valuation capital budgeting working capital management capital structure and cost of capital basic risk and return financial analysis and sources of financing.
Personal Finance Applied course in personal family finance problems. Topics include management of budget savings credit insurance taxes and investment and discussion of rental/home purchases planning for retirement and estate distribution.
Creative Writing (Various Genres) Writing for workshop criticism practice in theory and techniques appropriate to the genre.(May include fiction drama screen-writing poetry or creative non-fiction.
World Literature I Selected literary masterpieces exemplifying ideals and values in Western cultures.
A survey of world writers from the beginnings through the 1600s; includes literary analysis and writing about literature.
American Literature II A survey of American writers from the Civil War through the present day; includes literary analysis and writing about literature.
British Literature II The Romantic Period to the present.
A survey of British writers from the Romantic Era through the present day; includes literary analysis and writing about literature.
English Composition II Continuation and further development of material and strategies introduced in English Composition I. Primary emphasis on composition including research strategies argumentative writing evaluation and analysis.
English Composition I Introduces students to the critical thinking reading writing and rhetorical skills required in the college/university and beyond including citation and documentation writing as process audience awareness and writing effective essays."
Principles of Ecology Lecture + Lab (UPPER LEVEL) Fundamental relationships between living organisms and their environment with emphasis on communities populations and ecosystems; adaptations to the environment. The course material is presented in a combined lecture and laboratory format.
Principles of Ecology (UPPER LEVEL) Fundamental relationships between living organisms and their environment with emphasis on communities populations and ecosystems; adaptations to the environment.
Money Banking & the Economy (UPPER LEVEL) The role of commercial banks other financial institutions and the central bank in affecting the performance of the economy; relationships of monetary and fiscal policy in an open economy to prices production and employment.
Money Banking & the Economy (LOWER LEVEL) An introduction to the role of commercial banks other financial institutions and the central bank in affecting the performance of the economy; relationships of monetary and fiscal policy in an open economy to prices production and employment.
Microeconomics Introduction to how individuals and firms make decisions and how they interact. Topics include the study of consumer theory theories of price determination production market structure trade externalities and public goods.
Macroeconomics Introduction to economy-wide phenomena including national income inflation unemployment economic growth the monetary system fiscal policy international trade and finance.
Economic Principles General introduction to basic micro and macro-economic principles. Topics include monetary policy fiscal policy public finance international trade economic growth price determination and market structure.
Dance Appreciation Introduction to various forms of dance (to include ballet tap jazz modern and social dance) with an emphasis on dance technique history theory and appreciation.
Criminal Law Survey of law crime general principles of criminal responsibility elements of major crimes punishments conditions or circumstances that may excuse criminal responsibility or mitigate punishment the court systems of Louisiana and the US basic concepts of criminal law.
Criminology [Lower Level] Summary of sociological and psychological research pertaining to crime causation and crime trends. Modern trends in control and treatment.
Introduction to Corrections A study of the American correctional process with emphasis on the development of current correctional programs and practice modern rehabilitative processes and community-based correctional efforts. Focus is also given to the roles of correctional system and its interrelation with the other components of the criminal justice system.
Introduction to Criminal Justice An examination of the history organization and function of the local state and federal agencies that make up the criminal justice system. The survey is organized around the three major components of the criminal justice system: police courts and corrections.
Business & Professional Communication Development and practice of oral communication skills necessary in business and professional settings. Includes experience in interviewing individual presentations group problem-solving and adapting to organizational cultures.
Interpersonal Communication Study of the theory and practice of communication in one-to-one relationships with emphasis on conflict management listening nonverbal communication gender and culture.
Argumentation and Debate Principles and techniques of argumentation and debate including analysis briefing evidence reasoning and refutation; debating vital issues.
Public Speaking The preparation and delivery of various types of public speeches.
Study and application of basic principles of effective extemporaneous speaking including audience analysis and adaptation topic selection research organization and presentation skills. Students deliver listen to and critique a variety of speeches.
Fundamentals of Communication Broad-based overview of the field of communication as a social and cultural construct through an examination of practices and theories in various contexts and settings. Topics may include communication theory media studies rhetoric intercultural studies group and organizational communication and performance.
Organic Chemistry I Nomenclature chemical reactions synthesis functional groups structure/property relationships stereochemistry spectroscopy and mechanistic theory. (Pre-professional; Science Majors)
Organic Chemistry I Lab Laboratory exercises related to theoretical principles covered in CHEM 3053 and 3153. May not be used for degree credit with CHEM 3015.
Chemistry II (Science Majors) Intermolecular forces; thermodynamics; general and heterogeneous equilibrium; kinetics; solutions; acid/base equilibrium and properties; and electrochemistry.
Chemistry I (Science Majors) Nomenclature. Atomic and molecular structure. Chemical equations and stoichiometry; gas laws; bonding. Quantitative problem solving. Introduction to periodicity energy relationships and solutions.
Chemistry I Lab (Science Majors) Safety; basic laboratory techniques (to include data collection and interpretation; introduction to laboratory reporting/record keeping) related to the topics in Chemistry I (Science Majors).
Chemistry II (Non-Science Majors) Special topics in chemistry which may include basic organic and biochemistry acid/base and others. (Topics will vary.)
Chemistry I (Non-Science Majors) An introduction to nomenclature; atomic structure; chemical equations and stoichiometry; gas laws; bonding. Quantitative problem solving. Energy relationships and solutions.
Chemistry I Lab (Non-Science Majors) Safety Basic laboratory techniques (to include data collection and interpretation; introduction to laboratory reporting/record keeping) related to the topics in Chemistry I.
General Chemistry Survey A one-semester The beginning chemistry course recommended for students in the applied biological sciences. May not be used for degree credit with CHEM 1014 or CHEM 1314. Course previously offered as CHEM 1015.
Business Statistical Methods II Review of descriptive and inferential statistics. Additional topics include: two-sample confidence intervals and hypothesis testing correlation analysis anova regression and forecasting; and use of application software.
Business Statistical Methods I Introduction to quantitative analysis of business and economics with emphasis on the application of statistical methods and tools in business decision-making. Topics include descriptive statistics elementary probability and introduction to statistical inference using sampling estimation and introduction to hypothesis testing; and use of application software.
Computer Applications Business applications most commonly used for data driven decision making and presentations particularly spreadsheets and databases.
Business Law Examination of the role of law in society; government regulation of business through administrative agencies Congress and the court systems; ethical responsibilities of business; and bankruptcy uniform commercial code and agency law.
Legal Environment Introduction to the American legal system and to the inter-relationship of law business and ethics. Includes basic contract and tort law; administrative agencies and regulation.
General/Introduction to Business Administration Survey of business concepts and functional areas of business including accounting economics finance management marketing and business ethics.
Virology (UPPER LEVEL) Virus-host interactions including structure-function of animal, plant, and bacterial viruses. Discussion of the molecular biology of virus infection and development. No credit for students with credit in MICR 4123.
Pathogenic Microbiology (UPPER LEVEL) Survey of pathogenic bacteria and the diseases they cause as they relate to humans and animals. Morphology, physiology, and pathogenic mechanisms of a specific bacterial pathogens. Same course as MICR 5053. May not be used for degree credit with MICR 4134 and MICR 3134.
Molecular Biology (UPPER LEVEL) Applications of biochemistry, molecular biology and genetic engineering with emphasis on protein structure and function, regulation of cell function, metabolism and disease processes. Study of the core cellular functions (replication recombination repair transcription and translation) and the regulatory mechanisms that control them including the temporal and spatial order of gene expression.
Immunology (UPPER LEVEL) The experimental basis of immunology and immunopathology. Study of the innate and acquired immune systems lymphocyte activation and specificity antigen-antibody reactions and immune effector functions.
Developmental Biology (UPPER LEVEL) Study of the molecular mechanisms that regulate development from the zygote to the whole organism in vertebrate and invertebrate animal models.
Biochemistry II (UPPER LEVEL) Continuation of Biochemistry I with focus on metabolic pathways, cycles, and control mechanisms. This course will cover bioenergetics and metabolism of carbohydrates, lipids, amino acids and nucleotides. Designed for biochemistry majors.
Cell Biology (UPPER LEVEL) Lecture + Lab Structure function and organization of cells. The course material is presented in a combined lecture and laboratory format.
Parasitology (UPPER LEVEL) Fundamentals of parasitism with emphasis on: life cycles, disease conditions, epidemiology, diagnosis, treatment, historical significance, terminology, taxonomy, and parasitological techniques. Previously offered as ZOOL 4104.
Entomology (UPPER LEVEL) Basic biology and classification of insects and closely related animals. Overview of the ecological roles of insects in both natural and managed ecosystems. Previously offered as ENTO 2992 and ENTO 2023.
Genetics (UPPER LEVEL) Lecture + Lab Mendelian evolutionary and molecular genetics. The course material is presented in a combined lecture and laboratory format.
Biochemistry I (UPPER LEVEL) Biochemistry of nucleic acids, proteins, amino acids, carbohydrates, and lipids with an emphasis on the kinetics, thermodynamics, catalytic and regulatory strategies of biochemical reactions and bioenergetics. Designed for biochemistry majors.
Biochemistry I Lab (UPPER LEVEL) Integrated lecture-laboratory course on fundamental theories and techniques in biochemical, forensic, and clinical research. Hands-on experience in mass spectrometry, DNA analysis, metabolic assays, kinetic assays, and protein purification. Previously offered as BIOC 3720.
Nutrition Functions of the nutrients in human life processes. Nutrient relationship to health as a basis for food choices. Open to all University students. Previously offered as NSCI 2123 and FNIA 1113.
Introduction to Genetics Lecture + Lab General principles of genetics to include heredity and genetic analysis. The course material is presented in a combined lecture and laboratory format.
Botany I Basic concepts in the biology of plants from the perspective of structure and function, ecology and evolution, and diversity. Previously offered as BIOL 1404, BIOL 1403, and BISC 1403.
Comparative Anatomy Lecture + Lab Introduction to phylogeny of organ systems of vertebrates. The course material is presented in a combined lecture and laboratory format.
Human Anatomy and Physiology II Lecture + Lab Endocrine circulatory respiratory lymphatic digestive excretory and reproductive systems. The course material is presented in a combined lecture and laboratory format.
Human Anatomy and Physiology II Anatomy and function of the human body. Human and domestic animal physiology considered in laboratories. Previously offered as ZOOL 3204.
Human Anatomy and Physiology II Lab Gross anatomy of the human body and its systems with a minor emphasis on histology. Laboratory based on human models and comparisons with dissections of nonhuman mammals. Previously offered as ZOOL 3214.
Human Anatomy and Physiology I Lecture + Lab Cells tissues integumentary skeletal muscular and nervous systems. The course material is presented in a combined lecture and laboratory format.
Cell Biology Lecture + Lab Structure and functions of cells and molecules essential for cellular processes. The course material is presented in a combined lecture and laboratory format.
Cell Biology The molecular interactions between intracellular parasites and their host cells will be explored, emphasizing the manipulation of normal cellular processes to the benefit of the parasite. The course will involve critical reading of the current literature and development of an understanding of molecular microbe and cell biology research techniques.
General Microbiology (Science Majors) Lecture + Lab General concepts of microbiology including microbe structure and function genetics metabolism & diversity host-microbe interactions pathogens and immunology. The course material is presented in a combined lecture and laboratory format.
General Microbiology (Science Majors) General concepts of microbiology including microbe structure and function genetics metabolism & diversity host-microbe interactions pathogens and immunology.
General Microbiology Lecture + Lab Broad principles of microbiology for non-science majors. The course material is presented in a combined lecture and laboratory format.
General Microbiology General principles of the biology of microorganisms, including bacteria, viruses, algae, fungi, protozoa and archaea. Course previously offered as MICR 2125.
General Microbiology Lab Laboratory safety, aseptic technique, microscopy, staining and culture techniques, collection of microbial samples, isolation and identification of microorganisms, microbial growth and basic principles of metabolism, environmental microbiology, other discipline specific laboratory skills.
General Biology II (Science Majors) Lecture + Lab Laboratory designed to supplement General Biology II for science majors. The course material is presented in a combined lecture and laboratory format.
General Biology I (Science Majors) Lecture + Lab Scientific method; general concepts and principles of biological molecules cell structure and function; genetics. The course material is presented in a combined lecture and laboratory format.
General Biology I Broad biological principles for non-science majors: scientific method; biological molecules cell structure and function; genetics and evolution.
Cultural Anthropology Introduction to culture, various subdisciplines of cultural anthropology, anthropological concepts, and capsule ethnographies of assorted ethnic groups.
Introduction to Anthropology Overview of cultural linguistic biological and archaeological sub-fields including theory evidence and applied perspectives.
Astronomy/Stars & Galaxies Recent discoveries about the structure and life cycles of stars, galaxies and the universe; the search for extraterrestrial intelligence; interstellar travel, black holes, wormholes, and tachyons. Offered in the spring semester. No credit for those with credit in ASTR 1013. Previously offered as ASTR 1024..
Astronomy/The Solar System Recent discoveries about the sun, planets, moons, asteroids, meteoroids, and comets; formation and future of the solar system; interplanetary travel, colonization, terraforming, and the search for extraterrestrial life. Offered in the fall semester. Previously offered as ASTR 1104 and ASTR 1014.
Color Theory Study of the properties and interactions of color and its perceptual effects through the application of various design principles. (Studio course with at least 6 contact hours).
Beginning Drawing Introduction to elements vocabulary and principles of drawing through various media; drawing from observation; includes composition perspective spatial organization line value and gesture. (Studio course with at least 6 contact hours.)
Art History II The arts, artists, and their cultures from the Early Renaissance to the present. May not be used for degree credit with ART 1603. Previously offered as ART 2613.
Art History I The arts, artists, and their cultures from prehistoric times through the Early Renaissance. May not be used for degree credit with ART 1603. Previously offered as ART 2603.
3-D Design Introduction and exploration of the basic elements principles and aesthetic concepts in 3-D design. Hands-on experience (Studio course with at least 6 contact hours).
Art Structure/ 2-D Design Problem-solving course covering the visual elements and principles of 2-D design. Hands-on experience (Studio course with at least 6 contact hours).
Introduction to Visual Arts Basic elements and principles of the visual arts: the vocabulary of art; appreciation and understanding of diverse styles and mediums of art past and present; developing visual literacy. Includes opportunities to experience art (reproductions and/or live).
Exploring the Arts Emphasis on process of both artistic creation and critical analysis in the fine arts (music visual art theatre and dance) as they relate to the human experience; exploration of achievements content and function in each of the four primary arts.
Elementary Arabic I Basic lexicon and structure of Arabic; emphasis on the four basic skills (listening speaking reading and writing) and exploration of Arab cultures. Beginning course: no previous knowledge of Arabic expected or required.
Auditing (Upper Level) Examination of theory and practices utilized by internal auditors in performing operational audits to assure an organization's operational effectiveness, efficiency, and control over resources. Previously offered as ACCT 4203.
Tax II (Upper Level) Federal income tax law applicable to individuals, corporations, partnerships, trusts and estates, and other specialized topics. Previously offered as ACCT 4013.
Tax I (Upper Level) Federal income tax and its relationship to business decision-making; primary emphasis on recognition of the important tax consequences that attach to business transactions and the impact on business decision-making. Previously offered as ACCT 4003.
Intermediate Accounting I (Lower Level) A continuation of accounting theory and concepts concentrating on the 'asset' side of the balance sheet: time value of money; property plant and equipment.
Introduction to Managerial Accounting Managerial accounting concepts and objectives, planning and control of sales and costs, analysis of costs and profits.