Provides knowledge of fundamental accounting standards, concepts and practices utilized in the preparation and analysis of financial reports for non-corporate and corporate business entities. Topics include business transactions and accounting records, the accounting cycle, financial statements, internal controls, current assets and liabilities, fixed assets and depreciation.

A survey of the business world covering business terminology, concepts and current business issues. The student will develop a business vocabulary, foster critical and analytical thinking and refine business decision-making skills. A major goal of this course is to help students become citizens who can contribute and compete in an increasingly global business environment. This course serves as a foundation for additional business subjects.

In this course, students will study the three major driving forces behind E Commerce, which include technology change, business development and social issues. Students will gain an understanding of the field through a conceptual framework.

This course will introduce word processing skills that can be combined with students’ basic skills to create complex documents. Students will utilize Microsoft Word to create and format documents and tables; create mail merges, macros, templates and fill-in forms; set and manipulate tabs; insert charts, graphics and hyperlinks; and import and export data. Students will also look at different ways of sharing documents with others. This course will help prepare the student for the Microsoft Word certification exam.

Covers basic mathematical calculations commonly used in business settings. Course covers computing fractions and decimals, the order of operations for combined computations and solving equations and word problems. Also provides instruction on the use of a calculator for business applications.

Provides a foundation for gaining the knowledge, skills and attitudes necessary for college success. Students will learn to make a successful transition to higher education by setting up a pattern of success that will last the rest of their lives. Students will define goals and develop thinking skills, learning strategies and personal qualities essential to both academic and career success. Please note: Students who have served active military duty (excluding basic training and AIT) may be exempt from the Student Success course. Student must provide a copy of DD214 or other official military documentation to the registrar for verification.

Continuation of ACCT 110. Topics include payroll, partnership and corporate accounting, investments, long-term debt, statement of cash flows, financial analysis and departmental accounting. Prerequisite: ACCT 110.

Introduction to marketing concepts and terminology. Establishes the origins, roles, purposes and scope of marketing as a business process and activity. Introduction to the marketing environment, as well as the different aspects of the marketing mix: products, price, promotion and distribution, is presented.

Review of business law terms and concepts applied to business. A background in legal rights, social forces, administrative agencies, government regulations and consumer protection is presented. Contracts, personal property and bailments are discussed. Law terms and definitions are learned.

Customer service is a critical element in the success and future of all businesses that compete in today’s economy. It is more challenging than ever to attract and retain customers because more companies are competing for the same customer. This course is a study of issues in the workplace relating to effective customer service and emphasizes three different aspects of customer service: the profession, skills for success, and building and maintaining relationships. Through role play scenarios, collaborative learning activities, and application of concepts to real-world situations, students are introduced to the issues of ethics, problem solving, strategy implementation, empowerment, communications, motivation and leadership necessary for the delivery of exceptional customer service and customer retention.

Review of basic accounting concepts and principles, financial statements, the accounting process, cash and temporary investments, receivables, inventories and cost procedures. Statement of cash flows, the time-value-of-money inventory cost allocations, valuation procedures and estimation are discussed. Computer problems are solved using accounting software. Prerequisite: ACCT 111.

Accounting concepts, procedures and systems used in planning and controlling manufacturing business operations. Emphasis is placed on sources of cost information, maintenance of cost accounting records and cost accounting reports. Topics include accounting for materials, labor and factory overhead, job order costing and process costing systems. Prerequisite: ACCT 111.

Comprehensive study of federal income tax law. Major emphasis is on structure and administration of federal income tax law, preparation of individual income tax returns, supporting schedules and income tax planning procedures. Topics include gross income inclusions and exclusions, business and personal deductions, tax credits and property transactions. Prerequisite: ACCT 111.

This course covers both the governance and management of government and nonprofit organizations.  The course will focus on the scope and structure of the nonprofit sector, leadership of nonprofits, management, fundraising, earned income strategies, financial management, lobbying and advocacy, managing international and global organizations, and social entrepreneurship.

Detailed instruction on the use of Microsoft Excel covering beginning, intermediate, and advanced concepts. Concepts covered include working with formulas and functions; creating and formatting charts graphs and pivot tables/pivot charts; sorting and filtering lists; data consolidation between multiple worksheets and workbooks; using Solver and the Scenario Manager; importing and exporting of data, and creating Macros. This course will help prepare the student for the Microsoft Excel certification exam.

This course will cover the study of the price system, market structures, and public policy. The topics of supply and demand, price controls, competition, elasticity, and efficient resource allocation will be addressed. Understanding how businesses determine what resources they will use to produce goods is vital for understanding Microeconomics.

Comprehensive overview of liability relationships and owner’s equity. Accounting for corporations is discussed. The importance of accounting for long-term bonds and investments, leases, retained earnings and their distribution is presented. Accounting for pensions, revenue recognition and financial reporting are covered. The acquisition, utilization and retirement of operating assets is covered. Computer problems are solved using accounting software. Prerequisite: ACCT 212.

Computer programs used to produce reprints and solve problems. Quickbooks accounting software is emphasized.

Managerial accounting is concerned with providing information to managers for use within the organization. Managerial accounting is a company's internal language, and is used for decision making, production management, product design and pricing, marketing, and for motivating and evaluating employees.

This course provides detailed instruction on the use of Microsoft Access covering introductory, intermediate, and advanced concepts. Proper procedures for designing and administering a database suitable for both professional purposes and personal use will be explored. Concepts covered include importing and exporting data, working with tables, queries, forms, reports, and data macros. Students are exposed to practical examples showcasing Access as a useful tool. Students will discover the underlying functionality of Access allowing them to become more productive.