Business & Accounting

Introduces the application of fundamental business principles to local, national, and international forums. This course examines the relationship of economic systems, governance, regulations, and law upon business operations. It surveys the concepts of career development, business ownership, finance and accounting, economics, marketing, management, operations, human resources, regulations, and business ethics. (3-0)

Covers federal and state employment laws and their effects on personnel and payroll records. The course is non-technical and is intended to give students a practical working knowledge of the current payroll laws and actual experience in applying regulations, including computerized payroll procedures. Prerequisite: Successful completion of ACC1001 or ACC1021 with a "C" grade or better. (3-0)

Focuses on financial accounting concepts prescribed by Generally Accepted Accounting Principles (GAAP), including financial information for external partners, the accounting cycle process, basic terminology, transaction analysis, internal control systems, and financial statement preparation and analysis. (3-0)

Focuses on the fundamentals of managerial accounting and cost management as tools to aid internal users' decision-making processes. This course covers basic managerial accounting concepts, such as product costing and cost behavior and control. It also covers internal management decision making tools, including cost-volume-profit analysis, budgeting, cost analysis, and planning and control systems. Prerequisite: Successful completion of ACC1001 or ACC1011 or ACC1021 with a "C" grade or better. (3-0)

This course introduces the study of accounting principles for understanding of the theory and logic that underlie procedures and practices. Major topics include the accounting cycle for service and merchandising companies, internal control principles and practices, notes and interest, inventory systems and costing, plant assets and intangible asset accounting. (4-0)

This course continues the application of accounting principles to business organizations. Major topics include corporate equity and debt financing, investments, cash flow statements, financial analysis, budgeting, cost and managerial accounting. Prerequisite: Successful completion of ACC1021 with a "C" grade or better. (4-0)

Introduces an electronic accounting application for use in a small business. This course will focus on installing and launching the application, converting a manual accounting system to an electronic system, recording daily transactions, and summarizing records in reports for a complete financial picture. Prerequisite: None 
Co-requisite: ACC1001 or ACC1011 or ACC1021 (3-0)

This course introduces basic computer terminology, file management, and PC system components. Provides an overview of office application software including word processing, spreadsheets, databases, and presentation graphics. Includes the use of a web browser to access the Internet. (3-0)