MORT 204 — C Funeral Service Administration II 4 Units
Term hours: 54 lecture and 54 laboratory. This is the second in a two-course sequence in Funeral Service Administration, and provides a vocationally oriented survey of funeral service management as it applies to funeral home operations, mortuary management, and financial decision-making, and covers general management technique and theory, and specific guidelines for practitioners operating a funeral service enterprise. It is designed to introduce the mortuary science student to the basic principles of management, merchandising, and effective managerial skills as they apply to the practice of the funeral profession; to the financial aspects of funeral business operation, concepts of financial management and the use of financial information in decision-making relative to cost analysis and control, pricing, inventory and in assessing the firm’s performance; and credit policies and practices. Information presented covers financial statements and their analysis, worksheets, journalizing, receivables, payables, deferrals, and accruals. Inventory costing models, depreciation models, and funeral service payroll accounts are also included. (CSU)