Courses |
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Listed below is a sample sequence of courses. Please meet with an advisor for scheduling options. |
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| First Semester | (16 Credits) |
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| 10101111 | Accounting I | 4 |
| 10101120 | Payroll Accounting | 3 |
| 10102101 | Intro to Business | 3 |
| 10103106 | Microsoft Office-Beginning | 3 |
| 10801195 | Written Communication | 3 |
| Second Semester | (19 Credits) |
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| 10101113 | Accounting II | 4 |
| 10101123 | Income Tax Accounting | 3 |
| 10101129 | Accounting: Computerized | 3 |
| 10102103 | Business Law & Ethics | 3 |
| or | ||
| 10105160 | Business Law | 3 |
| 10801196 | Oral/Interpersonal Communication | 3 |
| or | ||
| 10801198 | Speech | 3 |
| 10804106 | Intro to College Math | 3 |
| Third Semester | (16 Credits) |
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| 10101115 | Accounting III | 4 |
| 10101125 | Cost Accounting | 3 |
| 10101128 | Managerial Accounting | 3 |
| 10809122 | Intro to American Government | 3 |
| or | ||
| 10809172 | Race, Ethnic & Diversity Studies | 3 |
| or | ||
| 10809196 | Intro to Sociology | 3 |
| 10809144 | Macroeconomics | 3 |
| Fourth Semester | (16 Credits) |
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| 10101117 | Accounting IV | 4 |
| 10101127 | Auditing | 3 |
| 10101130 | Accounting Systems | 3 |
| 10809143 | Microeconomics | 3 |
| 10809188 | Developmental Psychology | 3 |
| or | ||
| 10809198 | Intro to Psychology | 3 |
Total Credits |
67 |
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| Accounting I - 4 credits A beginning course designed especially for majors or those who need a strong foundation in accounting principles. Develops the accounting cycle of journalizing, posting, adjusting, closing and reporting. It emphasizes service and merchandising sole proprietorships in developing the accounting cycle. Explores issues for accounting for cash, accounts and notes receivable, inventories, fixed assets and liabilities. |
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| Payroll Accounting - 3 credits Develops a working knowledge of payroll legislation, payroll records and payroll accounting. Payroll accounting is accomplished through manual methods and automated methods. Corequisite: Accounting I 10101111 and Microsoft Office-Beginning 10103106 |
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| Intro to Business - 3 credits An introduction to what a business is, how it operates and how it is managed. Students will identify forms of ownership and the processes used in production and marketing, finance, personnel and management in business operations. |
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| Microsoft Office -Beginning - 3 credits Develops introductory skills in the Microsoft Office Suite (Word, Excel, Access, PowerPoint), Windows Explorer, Internet and computer concepts through demonstrations and lab exercises. |
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| Written Communication - 3 credits Develops writing skills which include prewriting, drafting, revising, and editing. A variety of writing assignments are designed to help the learner analyze audience and purpose, research and organize ideas, and format and design documents based on subject matter and content. Also develops reading and thinking skills through the analysis of a variety of written documents. Note: It is recommended that students enrolling in this course possess word processing skills. |
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| Accounting II - 4 credits Studies accounting procedures for partnerships and corporations. Issues involving incorporation are reviewed. Accounting procedures for corporate stock, dividends, retained earnings, bonds and long-term investments are presented. Analysis of financial statements is introduced, statements of cash flows are prepared and managerial planning and control issues are reviewed. Prerequisite: Accounting I 10101111 |
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| Income Tax Accounting - 3 credits Applies current tax laws in preparing individual tax returns and supporting forms and schedules. Prerequisite: Accounting I 10101111 |
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| Accounting: Computerized - 3 credits Uses the computer as a tool to reinforce and build on accounting concepts, prepares financial statements and managerial reports, produces business documents, and accounts for service and merchandising business entities. Prerequisite: Accounting I 10101111 |
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| Business Law & Ethics - 3 credits This course is designed to prepare students to make informed ethical decisions, form legal opinions and values, and work within the legal business framework. Topics will include the attributes of ethical decisions, the basics of our legal system, including its history and court system; crimes and torts; contracts, including types, formation, execution and termination; sales contracts; agency; national employment law; and bailments. Emphasis is given to ethics in all legal topics. |
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| Business Law - 3 credits Examines the classifications of law, elements of legal contracts, and business applications. Negotiable instruments, sales and bailment contracts, principal-agent relations, and real estate law are also explained. Ethical practices are emphasized rather than narrow, legal definitions. |
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| Speech - 3 credits Explores the fundamentals of effective oral presentation to small and large groups. Topic selection, audience analysis, methods of organization, research, structuring evidence and support, delivery techniques, and other essential elements of speaking successfully, including the listening process, form the basis of this course. |
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| Oral/Interpersonal Communication - 3 credits Focuses upon developing speaking, verbal and non-verbal communication and listening skills through individual presentations, group activities and other projects. |
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| Intro to College Math - 3 credits This is an introductory level course designed to review and develop fundamental concepts of arithmetic, algebra, geometry, and statistics. Emphasis will be placed on computational skills and applications of rational numbers; problem solving skills with ratios, proportions, and percent; basic principles and application of algebra, geometry, graphing, and statistics; measurement skills in U.S. Customary and Metric Systems; and the use of calculators as a tool. Prerequisite: Accuplacer Arithmetic score of 65 or equivalent or ASC Math Prep V 77854783 |
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| Accounting III - 4 credits Builds on accounting concepts in Accounting I and II, and details the accounting for assets using generally accepted accounting principles, incorporates the time value of money and defends the role of the Financial Accounting Standards Board. Prerequisite: Accounting II 10101113 |
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| Cost Accounting - 3 credits Accumulates production costs for materials, labor and overhead for job order or process costing systems. Determines and records variances from standard. Computes various cost-volume-profit relationships for control and decision-making. Prerequisite: Accounting II 10101113 |
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| Managerial Accounting - 3 credits Develops managerial and finance analytical and decision-making skills. Develops an appreciation of the financial statements as a framework for controlling the activities of a business entity, the ability to do financial statement analysis and forecasting, and make recommendations for appropriate courses of action based on the results. Examines the methodology and develops the skills to manage leverage, working capital, and long-term financing. Examines the American financial system and how the business entity functions within it. Develops an appreciation for the skills needed to determine the time value of money. Prepares cash flow, operating, and capital budgets. Prerequisite: Accounting II 10101113 |
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| Intro to American Government - 3 credits Introduces American political processes and institutions. Focuses on rights and responsibilities of citizens and the process of participatory democracy. Learners examine the complexity of the separation of powers and checks and balances. Explores the role of the media, interest groups, political parties and public opinion in the political process. Also explores the role of state and national government in our federal system. |
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| Macroeconomics - 3 credits Macroeconomics is an introductory course. Basic social choices regarding economic systems, basic economic aggregates, fiscal policy, the banking system, monetary policy, and international trade are the principle topics discussed in the course. A balance is drawn between description, theory, analysis, and a critique of the institutions that characterize modern mixed-capitalist economies. Conflicting social goals, economic constraints, and environmental concerns provide the framework through which the macroeconomy is analyzed. |
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| Race, Ethnic & Diversity Studies - 3 credits Race, Ethnic, & Diversity is a course that draws from several disciplines to reaffirm the basic American values of justice and equality by teaching a basic vocabulary, a history of immigrants and conquest, principles of transcultural communication, legal liability and the value of aesthetic production to increase the probability of respectful encounters among people. In addition to an analysis of majority/minority relations in a multicultural context, the topics of ageism, sexism, gender differences, sexual orientation, the disabled and the American Disability Act (ADA) are explored. Ethnic relations are studied in global and comparative perspectives. |
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| Intro to Sociology - 3 credits Introduces students to the basic concepts of Sociology: culture, socialization, social stratification, multi-culturalism, and the five institutions including family, politics, economics, religion and education. Other topics include: demography, deviance, technology, environment, social issues, social change and social organization. |
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| Accounting IV - 4 credits Examines accounting issues and the application of generally accepted accounting principles to those issues. Some issues examined are liabilities, long-term financing, capital stock issues, revenue recognition, capital leases, deferred taxes, earnings per share and accounting changes. Prerequisite: Accounting III 10101115 |
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| Auditing - 3 credits Discusses issues involved in auditing and applies generally accepted auditing standards to perform an audit of the balance sheet. Prepares an auditor's report and financial statements from audit work papers. Prerequisite: Accounting III 10101115 |
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| Accounting Systems - 3 credits Designs management and accounting information systems for service, merchandising and manufacturing business entities including data collection, data processing, data storage, information distribution and internal controls; prepares oral and written reports; and produces individual and group projects. Prerequisite: Accounting II 10101113 |
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| Microeconomics - 3 credits This course examines the behavior of individual decision makers, primarily consumers and firms. Topics include choices of how much to consume and to produce, the functioning of perfectly and imperfectly competitive markets, the conditions under which markets may fail, and arguments for and against government intervention. The student applies the fundamental tools of economics to real world problems. |
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| Intro to Psychology - 3 credits This introductory course in psychology is a survey of the multiple aspects of human behavior. It involves a survey of the theoretical foundations of human functioning in such areas as learning, motivation, emotions, personality, deviance and pathology, physiological factors and social influences. It directs the student to an insightful understanding of the complexities of human relationships in personal, social and vocational settings. |
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| Developmental Psychology - 3 credits Developmental Psychology is the study of human development throughout the lifespan. This course explores developmental theory and research with an emphasis on the interactive nature of the biological, cognitive, and psychosocial changes that affect the individual from conception to death. Application activities and critical thinking skills will enable students to gain an increased knowledge and understanding of themselves and others. |
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