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This is the first course in a three-course sequence on accounting principles. This course will introduce accounting principles and procedures for individual service and merchandising companies. Specific topics include the accounting cycle, accounts receivable, accounts payable, cash accounting and management procedures, and purchases and sales of merchandise.

(Prereq. – ACC101) This is the second course in a three-course sequence on accounting principles. This course will continue coverage of accounting principles and procedures presented in the first course for individually owned service and merchandising entities. Specific topics covered in this course include payroll transactions, adjustments, year-end reporting and closing procedures, receivables, payables, inventory, and long-term assets.

(Prereq. – ACC101) Payroll Accounting illustrates the methods of computing wages, deductions, and salaries; the methods of keeping records, and the preparation of government reports.

(Prereq. – ACC102, COM151) Students will learn how to use the computer to apply the basic principles and procedures of accrual accounting. The focus of this course will include: general ledger, accounts receivable, accounts payable, invoicing, payroll, inventory, and job costs by using and familiarizing themselves with QuickBooks software.

(Prereq. – ACC102) This is the third in a three-course sequence on accounting principles. This course will cover accounting principles and procedures relating to more advanced forms of business ownership. Additionally, this course will introduce managerial accounting concepts and procedures. Specific topics covered include partnership accounting, corporate accounting, long-term liabilities, financial statement analysis, the statement of cash flows, cost accounting for manufacturing entities, and cost control procedures.

(Prereq. – ACC200) This is the first in a series of three courses that will provide students with a comprehensive study of the accounting process and methodology. Students taking this course will gain an in-depth knowledge of primary financial statements, revenues, receivables, inventory and the use of present/future value techniques.

(Prereq. – ACC200) This course provides students with an introduction to major topics including: job order costs; process costing; by-product and joint product costing; factory overhead planning and control; quantitative models for materials, and labor-related costs.

(Prereq. – ACC101 or ACC210) This course provides students with an introduction to tax preparation for individuals.

(Prereq. – ACC201) This is the second in a series of three courses that will provide students with a comprehensive study of the accounting process and methodology. Students taking this course will gain an in-depth knowledge of long-term and tangible assets; acquiring and writing off non-current assets; investments in debt and equity securities, and debt and equity financing.

This course focuses on decision-making, strategic planning, organizing, and job organizational design aspects that are essential to the field of management.

(Prereq. – BUS110) Students will build on skills they acquired in Business Math I. Emphasis is placed on such topics as simple interest, the discounting process, compound interest, and present values.

This is an introductory course that provides a comprehensive study of The Microsoft® Office. This course is a combination of lecture and hands-on training.

(Prereq. – ACC200, BUS121) Students taking this course will learn accounting concepts used in managerial decision-making. Students will have the opportunity to apply these concepts to case studies. Course work focuses on the preparation of individual and corporate returns.

(Prereq. – MAT090 if applicable) Students will learn basic business math concepts, including number systems, fractions, decimals, the metric system, and problem solving.

This course provides students with a study of how individuals attempt to satisfy their wants through consuming goods and services. Topics for discussion include: the U.S. economic system; government finance, and the consumption and distribution of the national wealth.

(Prereq.- ENG090) A comprehensive course in business communication, that includes the study and practice of concepts and skills as they apply to business and professional settings including written communication, business and professional presentations, interpersonal and group dynamics. Special attention is given to learning to communicate effectively in multiple formats as professional in today’s digital, social, and mobile world.

(Prereq. – COM151) Students taking this course will learn how to use Microsoft® Access and Microsoft® Excel to prepare databases and spreadsheet applications.

(Prereq. – ENG090 if applicable) Students taking this course will study and discuss rhetoric, style, and composition, with special emphasis on written communication skills.

Students taking this course will develop the ability to express themselves effectively in public and private settings.

This course introduces students to the process of critical thinking and offers knowledge and experience that can be applied to academic, professional, and personal growth. Students will learn to examine and evaluate the information they are exposed to, confidently select appropriate evidence from conflicting data, and craft that evidence into viable answers or solutions. Material will be drawn from examples and scenarios based on actual academic and professional situations so that the application of knowledge will easily transfer to events outside of the classroom.

(Prereq. – MAT090 if applicable) Students taking this course will examine the fundamental principles of mathematical theory and grow to understand the logic and inter-relationship of various mathematical functions.

(Prereq. – MAT090 if applicable) Students will learn algebraic problem solving, radicals, quadratic equations, polynomials, inequalities, and applied problem solving.

(Prereq. MAT090, if applicable) This course introduces algebra topics and basic elements of exploratory data analysis. This course will cover constructing, evaluating and analyzing mathematical models, specifically linear and exponential functions, to represent relationships in quantitative data.

Students taking this course will study ethical thought and ideals, with emphasis on the central assumptions of personal and social morality. Students will also investigate ethics and related problems in industry, civil society, and the typical American community.

The need for cultural awareness doesn’t just apply to one’s relationship with others; conflicting cultural perspectives often exist within the individual. Students will learn to appreciate their own heritage and understand how their heritage influences their perspectives while gaining an appreciation for the cultural heritage of those around them. Students will be challenged to think and discuss their beliefs and opinions in light of cultural influence and understand how those values affect their work ethic and working relationships. Course content will incorporate experiences similar to those that will occur in the vocation’s students have chosen to study.

This course provides the student with the means and opportunity to engage their government as a concerned individual. Global political systems and principal theories will be examined and compared to events and decisions affecting each student at the local level. Throughout the course, students will be encouraged to become participants in their local government and to recognize and understand the various challenges that influence local decisions. The information and skills students learn in this course may be applied to many professional fields.

This course provides students with an overview of the fundamental principles and methods of psychology. Topics for discussion include biological basis of behavior, sensory and perceptual processes, learning, motivation, developmental changes, personality, social behavior, and behavioral disorders.

This course is designed to study human growth and development across the life span with emphasis upon normal growth and milestones achieved in the physical, cognitive, social, and emotional systems. Professional consideration is given to understanding changes that occur at different stages of development, and how care and interaction with individuals needs to be appropriate for their stage of development.

This course is a combination of applied sociology, communications and interpersonal relations designed to acquaint the student with the tools for self-examination and understanding of business and social relationships.

Introduction to Biology is a general biology class for non-biology majors in which the following basic principles are explored: Characteristics of Life, Basic Biochemistry, Cell Structure and Function, Cell Metabolism and Reproduction, Genetics and Heredity, and Scientific Method. This class is intended for students who have never studied biology or who need to review basic biology.

Environmental Science is a general course for non-biology majors in which students will explore the following basic principles: concepts required to understand interrelationships of the environment and the natural world; environmental problems both natural and man-made; risks associated with air, water, land pollution; health of humans and ecosystems; deforestation and climate change; overpopulation, and environmental law, economics, and ethics.