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Award: AAS Degree
Total Credit Required to Graduate: 71
|ACCT||110||PRINCIPLES OF ACCOUNTING I||4 credits|
|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.|
|BUS||101||INTRODUCTION TO BUSINESS||3 credits|
|A comprehensive, substantial coverage of the major activities of business process. An understanding of capitalism and a free enterprise system is provided. A broad view of American business including legal, social and economic environment is presented.|
|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.|
|CIS||105||INTRO TO COMPUTERS||3 credits|
Overview of computer applications with emphasis on e-mail, word processing, spreadsheets, databases, presentation tools, and Internet-based technology. The student will gain hands-on experience with the Microsoft Office Suite--Outlook, Word, Excel Access, and PowerPoint; Skype for Business; and cloud-based technologies such as GoogleDrive/OneDrive.
|MATH||130||BUSINESS MATH||3 credits|
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.
|SSS||100||STUDENT SUCCESS||1 credit|
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.
Total Semester Credits: 17
|ACCT||111||PRINCIPLES OF ACCOUNTING II||4 credits|
|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 with a grade of C or higher.|
|BUS||120||PRINCIPLES OF MARKETING||3 credits|
|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.|
|BUS||140||BUSINESS LAW||3 credits|
|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.|
|BUS||204||CUSTOMER SERVICE||3 credits|
The computer industry offers many rewarding careers, which can require a unique combination of hands-on skills, creative problem solving and an understanding of business needs. This course is a study of issues in the workplace relating to effective customer service. Students are introduced to the issues of problem solving, strategy, empowerment, communications, motivation and leadership necessary for the delivery of exceptional customer service and customer retention.
|COMMUNICATIONS ELECTIVE||3 credits|
|BEHAVIORAL SCIENCE ELECTIVE||3 credits|
Total Semester Credits: 19
|ACCT||212||INTERMEDIATE ACCOUNTING I||4 credits|
|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 Lotus 1-2-3 or Excel spreadsheet programs. Prerequisite: ACCT 111 with a grade of C or higher.|
|ACCT||214||COST ACCOUNTING I||3 credits|
|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 with a grade of C or higher.|
|ACCT||216||GOVERNMENTAL REPORTING||2 credits|
|Examination of state and federal reports filed by business and non-profit entities. Emphasis is on payroll, sales and excise tax reports. Computer application software is utilized.|
|ACCT||218||TAX ACCOUNTING I||3 credits|
|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 with a grade of C or higher.|
|BUS||216||SPREADSHEET CONCEPTS AND APPLICATIONS||3 credits|
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.
|SOCIAL SCIENCE ELECTIVE||3 credits|
Total Semester Credits: 18
|ACCT||213||INTERMEDIATE ACCOUNTING II||4 credits|
|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. Lotus 1-2-3 or Excel spreadsheet programs are utilized. Prerequisite: ACCT 212.|
|ACCT||215||COST ACCOUNTING II||3 credits|
|Continuation of ACCT 214 with emphasis placed on the budgeting process and methods of analyzing cost accounting data for managerial planning and control purposes. Topics include process costing systems, budgeting, standard costing, direct costing and decision analysis techniques. Textbook problems and computer problems are used. Prerequisite: ACCT 214.|
|ACCT||217||GOVERNMENT AND NONPROFIT ACCOUNTING||3 credits|
|Introduction to concepts and practices of fund accounting for local governmental units and nonprofit organizations. Emphasis on fund structures, analysis and recording of transactions, preparation of financial reports is covered. Topics include local governmental unit funds, proprietary funds, fiduciary funds, account groups, hospitals and voluntary health and welfare organizations.|
|ACCT||219||TAX SOFTWARE APPLICATIONS||1 credit|
|Various software packages are used in tax preparation exercises.|
Computer programs used to produce reprints and solve problems. Quickbooks accounting software is emphasized.
|Supervised internship performed off-campus in an accounting/finance setting.|
|SSS||200||CAREER READINESS||1 credit|
This course provides a foundation for gaining the knowledge, skills, and attitude necessary for success in the workplace. Students will improve job seeking and soft skills needed to make a successful transition from school to career. Also included in the course are lessons outlining benefits packages, personal finance and insurance.
Total Semester Credits: 17