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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. – 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. – 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. – ACC320) The focus of this course includes auditing theory and practice, working papers, financial statements, and professional ethics. Students will gain an in-depth understanding of auditing standards, statistical compliance testing, and substantive testing.

(Prereq. – ACC203) This course provides students with a detailed study of cost accounting. Emphasis is placed on standard costs, flexible budgets, variance analysis, and differential cost analysis. Course work also includes: direct costing, intracompany transfer pricing, product pricing, marketing, cost analysis, linear programming applications, and capital expenditures.

(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.

(Prereq. – ACC216) Students taking this course will discuss capital gains, tax-deferred transaction, minimum tax, investment credit, and corporate taxation. Emphasis is placed on estate and gift taxation.

(Prereq. – ACC320) This advanced course provides students with a study of accounting as it applies to municipalities and non-profit organizations. Both general and various specialized funds will be discussed.

(Prereq. – ACC320) This is the final in a series of three courses that will provide students with a comprehensive study of the accounting process and methodology. The focus of this advanced course includes: the more complex issues of leases; accounting for income taxes; pension accounting; earnings per share; correcting errors and analyzing financial statements.

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

(Prereq. – ACC101, ACC102 for ACCT programs; ACC210 for BUS programs) This course is designed to provide students an introductory awareness of financial concepts and financial statements.

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. – 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.

(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. –ACC210 or ACC313; BUS125) Students taking this course will study the fundamental principles underlying investment and the various types of investment securities. Course work also includes a study of security analysis.

(Prereq. – BUS121) Students who take this course will learn the structures and effects of commercial banking and relationships, the Federal Reserve System, monetary theory, and the impact of regulatory agencies.

(Prereq. – BUS125) This course helps students learn how to communicate extensive information to various audiences. Topics include preparation of text, analyzing data, developing graphics, logical organization, and effective presentation.

(Prereq. – ACC200 or ACC210) Students taking this course will study the application of financial principles and analysis in business situations. This course examines topics such as capital budgeting, capital structure, asset management, and various types of securities.

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.

This introductory course in modern business focuses on basic business terms, business concepts, organization structures, and the functions of business.

Students taking this course will discuss the United States Constitution as it relates to the business community, commercial paper, negligence, criminal law, bankruptcy, and employment law.

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

Students taking this course will learn how interpersonal relationships develop in an organization and how the organization deals with both formal and informal power structures. Topics for discussion include motivation, leadership, organizational environment, and communication.

This course provides an examination of the principles of law as they relate to contract and the application of the uniform commercial code as it relates to sale-of-goods contracts.

(Prereq. – BUS101, BUS228) This course examines the various aspects of starting, acquiring, and operating a small business enterprise. Students will discuss various problems encountered by small businesses.

(Prereq. – BUS125, BUS110) This course provides a survey of production capacity planning, job design, and inventory management. Students will discuss topics such as standards and work measurements, scheduling, and quality control.

(Prereq. – ACC101 or ACC210; BUS125, BUS110) Students taking this course will receive an in-depth analysis of the various purchasing techniques used in the public, private, and foreign sectors. Topics for discussion include: forecasting, inventory control, price determination, and cost analysis.

(Prereq. – ACC200 or ACC210) Students taking this course will study the application of financial principles and analysis in business situations. This course examines topics such as capital budgeting, capital structure, asset management, and various types of securities.

(Prereq. – This course can only be taken during the last two terms of a student’s program) This is a capstone course that covers strategic management concepts utilizing theory and case studies. This seminar course focuses on business strategy, the concept of competitive advantage, and the management of organizational structure and strategy.

(Prerequisites: Should be taken in last quarter of enrollment)
Students will gain practical skills and hands-on experience by spending 30 clock hours in a supervised business environment. The course will culminate in a capstone project based on the business environment and prior professional experiences.

(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, arguments or solutions.

This practical course provides students with an introduction to the art of thinking based on examining and discussing different types of reasoning and the requirements of logical consistency.

(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) 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.

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

(Prereq. – MAT214) Students will be introduced to common statistical methods. The focus of the course is to increase each student’s statistical literacy. Upon completion of the course students should be able to identify and perform appropriate statistical procedures, and properly interpret the results.

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.

A concise examination of the historical and philosophical foundations of the major living religions of the world. Students taking this course will also explore the lives and teachings of the founders of these major religions and the cultural factors that produced them.

Students taking this course will study constitutional principles, institutions, functions, and processes as they relate to government in the United States.

This course documents the exciting political, social, and corporate events that forged the United States’ industrial and technological power from 1945 to the present.

Students taking this survey course will examine the complete range of economic ideas from ancient times to the present.

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.

Students taking this course will study the rules that govern the proceedings of many businesses and civic organizations. Emphasis is placed on effective group interaction and communication skills to include group dynamics, group structure, and group roles.

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.

This course explores a variety of contemporary social problems utilizing a sociological framework and a variety of theoretical perspectives. Both structural and cultural aspects of social problems will be examined and analyzed with specific focus on their origin, development, and proposed solutions. Students will evaluate current data and research and will have an opportunity to propose solutions to various social problems.

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.

A study of the anatomy, physiology and medical terminology of the skeletal, muscular, respiratory, cardiovascular, lymphatic, immune, hematological, digestive, and reproductive systems. This course covers human development, birth and genetics.

(Prereq.-BIO201) Students taking this course will study the anatomy, physiology and medical terminology of the cell, tissues, membranes, and structures of the nervous system, the sensory system, the integumentary system, the digestive, the urinary system, and the endocrine system. This course will discuss the basic chemistry, water acids, bases, carbohydrates, lipids, proteins, nucleic acids and classes of macromolecules in cells.

This course covers an introduction to general principles of chemistry providing an integrated approach to aspects of general, organic, and biochemistry. The course is designed to provide a background for students in nursing and other related allied health areas.

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.

This course provides students with an introduction to contemporary health concerns and issues. Students will discuss mental health, prescription and over-the-counter drugs, physical fitness, nutrition, and disease.