F, S 3 credits For students interested in small business ownership and/or management, this course examines the characteristics and nature of entrepreneurship. Among topics and issues considered are personal analysis, the generation of entrepreneurial ideas, market identification, and the development of a business plan. Also discussed are the legal and tax implications of ownership forms together with personnel and staffing requirements. Capital requirements, financial management, marketing plans, and internal management control systems are considered as they relate to the strategic focus of the enterprise. Reference Code: ACC: “W” course. Prerequisite: AC 110.