Accounting

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Students taking Financial Accounting I will be involved in accounting theory and its applications. In addition, there will be an in-depth study of the nature of assets and liabilities such as cash, accounts receivable, accounts payable, short-term investments, inventories, plant and equipment, intangibles and the preparation of financial statements. During the semester, emphasis will be placed on journal entries, posting, preparation of month-end financial statements as well as closing and adjusting entries.

Number: ACC107
Credits: 3.00
Type: Accounting

Students continuing onto Financial Accounting II will be focusing more on the topics in corporate accounting such as contributed capital, stock rights, convertible securities, retained earnings, and earnings per share. The course will also focus on procedures for a merchandising business, including accounts and notes receivable and interest, accounts and notes payable and interest, types of inventory systems, and inventory valuation, accounting for long-term assets and related depreciation methods. In addition, the course covers bond discounts and premiums, statements of cash flow, analyses of financial statements including comparative analysis and liquidity, profitability, and leverage measurement.

Prerequisite: ACC107 or permission of Chair

Number: ACC108
Credits: 3.00
Type: Accounting

This course introduces Excel spreadsheet concepts using software in the Windows environment. Topics to be covered include: creating the Excel worksheet, formulas, functions, enhancing spreadsheets with graphs and charts, analyzing spreadsheet data (what–if analysis) and working with large worksheets.

Number: ACC127
Credits: 3.00
Type: Accounting

This course will enable students to apply their knowledge of accounting utilizing computer software. Students will use Sage50, QuickBooks and other software to perform general ledger, accounts receivable, accounts payable, inventory, job costs and payroll functions. In addition, students will complete an accounting practice set using the computer software for the purpose of an “on the job” simulation.

Prerequisite: ACC108 or permission of Chair

Number: ACC131
Credits: 3.00
Type: Accounting

This course briefly reviews the history of taxation, tax legislation and research and covers the Internal Revenue Code and Regulations. Methods and forms required to complete tax returns are carefully examined and completed.

Prerequisite: ACC107 or permission of Chair

Number: ACC206
Credits: 3.00
Type: Accounting

This course presents an introduction to the basic concepts and principles of financial accounting and an in-depth analysis of the basic elements in accounting. Included are cash and investments, receivables, inventory and related financial statements, general valuation procedures, inventory estimating procedures and an overview of the accounting processes through problem solving.

Prerequisite: ACC108 or permission of Chair

Number: ACC211
Credits: 3.00
Type: Accounting

This course will be taught with a hands-on approach. Students will learn to apply the concepts learned in Financial Accounting I through exercises based on typical applications and forms used in business and industry. Students will acquire, through simulated practice sets, the skills that will be needed in a real world work environment. Topics emphasized will be payroll applications, inventory, depreciation valuations, adjusting and closing entries.

Prerequisite: ACC107 or permission of Chair

Number: ACC220
Credits: 3.00
Type: Accounting

This course is a study of the principles of cost accounting by elements: material, labor and overhead. Applications to modern manufacturing plants and other types of business enterprises are presented.

Prerequisite: ACC107 or permission of Chair

Number: ACC221
Credits: 3.00
Type: Accounting

This course surveys the general nature of marketing concepts, process, organization and buyer behavior. It also examines the basic decision areas of product, distribution, promotion, pricing and society’s interaction with the dynamics of marketing.

Number: BUS112
Credits: 3.00
Type: Business

Courts, court procedures, torts and crimes introduce the basic study of law as a foundation for the more extensive study of contracts, their nature, requirements and regulations under the Uniform Commercial Code. Sales contracts are covered with thorough attention to transfer of title and risk of loss.

Number: BUS150
Credits: 3.00
Type: Business

A thorough study of the most modern management methods. Analyzes the areas of organizing, planning, staffing, directing and controlling the organization. Examines the relationship of individuals in line and staff positions and the nature and interaction of the activities.

Number: BUS203
Credits: 3.00
Type: Business

This course will introduce students to the value of change, personal growth, and transformation. Students will engage in activities designed to stimulate reflective thinking, create a positive personal outlook, and foster “behaviors of success.”

Number: GEN105
Credits: 3.00
Type: General Education

The objective of this course is to familiarize students with digital technologies as they are being used in the workplace today, and explore how emerging technologies are likely to continue to evolve. Students will be exposed to digital technology fundamentals to better position them to readily adopt common workplace technologies. Students will also learn about security concerns, ethical considerations, digital communications etiquette, and other important concepts related to the use of digital technologies.

Number: GEN115
Credits: 3.00
Type: General Education

In this course, students develop their reading comprehension and written communication skills. Different styles of writing are examined as students develop writing proficiency through practice in planning, outlining, drafting, revising and editing. In addition to regular class meeting times, Day Division students are required to participate in a ten-week Writing Lab component which counts as ten percent of the grade for English Composition. For the Day Division, the Writing Lab is graded as Pass or Fail.

Note: Writing Lab is not required in the Evening division or for fully online programs.

Prerequisite: Proficiency Examination and/or ACE108.

Number: GEN125
Credits: 3.00
Type: General Education

This course builds on skills developed in English Composition I by presenting additional writing styles and helping students further refine their writing skills. Research skills and MLA documentation are also introduced. In addition to regular class meeting times, Day Division students are required to participate in a ten-week Writing Lab component which counts as ten percent of the grade for English Composition. For the Day Division, the Writing Lab is graded as Pass or Fail.

Note: Writing Lab is not required in the Evening division or for fully online programs. Prerequisite: GEN125 or permission of Chair

Number: GEN127
Credits: 3.00
Type: General Education

Communication skills require good speech habits. Therefore, this course covers organization of thoughts, voice control, diction, and presentation of ideas to a variety of audiences. The art of listening is also studied. Emphasis will be placed on a series of oral presentations in order to acquire and reinforce these skills.

Number: GEN129
Credits: 3.00
Type: General Education

This course offers an introduction to basic statistical theory and application. Topics to be discussed in detail include: sampling procedures, finding mean, median, and mode; finding the variance and standard deviation; graphing histograms and bell curves. This course also illustrates how statistics are used in the business world as well as in the media and the benefits and drawbacks of statistical information.

Prerequisite: Proficiency exam and/or ACE106 or permission of Chair.

Number: GEN157
Credits: 3.00
Type: General Education

This course covers the basic principles of macroeconomics: money, spending, output and income. Examined are the circular flow of income and spending, money and the banking systems, including the Gross National Product and various price indexes. The problems of unemployment, inflation, and the national debt are examined.

Number: GEN183
Credits: 3.00
Type: General Education

This course is designed to provide a culminating experience in business communications and professional development. Covered in this course are advanced English usage essential to written business document creation and oral presentations. Using individual participation and demonstration methods, students will be trained in interviewing techniques and in developing professional demeanors vital to career success.

Prerequisite: GEN127 or permission of Chair.

Number: GEN224
Credits: 3.00
Type: General Education

This course will introduce the student to the moral principles and standards that guide behavior in today’s complex society and business. The definition and application of moral philosophies are used to explore ethical decision-making using a case study approach. Economic, legal, and social dimensions are explored along with interpersonal relationships and the development of morality within individual thinking.

Number: GEN250
Credits: 3.00
Type: General Education