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)

Emphasizes public law, regulation of business, ethical considerations, and various relationships existing within society, government, and business. Specific attention is given to economic regulation, social regulation, labor-management issues, environmental issues, and contract fundamentals. This course analyzes the role of law in social, political, and economic change business environments. (3-0)

Emphasizes effective business writing and cover letters, memoranda, reports, application letters, and resumes. Includes the fundamentals of business communication and an introduction to international communication. Suggested Prerequisite: Sentence Skills Accuplacer score of 95. (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)

Examines the preparation of individual, federal, and state income tax returns within the guidelines and limitations set forth by the Tax Help Colorado program and IRS guidelines. Emphasis is placed on form preparation with the use of tax software. (2-0)

Utilizes income tax knowledge and training in the context of a community service setting. Volunteers prepare individual federal and state income tax within the parameters of the Tax Help Colorado program and Internal Revenue Service (IRS) guidelines. Prerequisite: Successful completion of ACC1032 with a "C" grade or better. (0-1)

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)

Introduces interpersonal relations most directly linked to attainment of organizational and individual goals in the business world. Other factors include motivation, career development, and conflict resolution. It explores the importance of effective communication in organizations. Addresses organizational issues such as employee motivation and customer complaints as related to product or service defects. (3-0)

Surveys the basic personal finance needs of most individuals and introduces the personal finance tools useful in planning and instituting a successful personal financial philosophy. The course emphasizes the basics of budgeting, buying, saving, borrowing, career planning, investing, retirement planning, estate planning, insurance, and income taxes. (3-0)

Examines major contemporary socio-economic issues and policies such as drugs and crime, education, health care, poverty and inequality, and globalization. These issues will be explored using economic tools and methods. This is a Statewide Guaranteed Transfer course in the GT-SS1 category. (3-0)

Focuses on the study of the national economy, emphasizing business cycles and long-run growth trends. Explores how macroeconomic performance is measured, including Gross Domestic Product and labor market indicators. Examines the saving-investment relationship and its relationship to Aggregate Supply and Aggregate Demand. Discusses money and banking, international trade, fiscal and monetary policy. Explores the macroeconomic role of the public sector. This is a Statewide Guaranteed Transfer course in the GT-SS1 category. (3-0)

Focuses on the study of individual decision making, emphasizing households, business firms and industry analysis. Explores market models, including competition, monopoly, monopolistic competition and oligopoly. Examines market failure and related efficiency criteria for government intervention. Explores public policy, including labor market issues, poverty and the environment. This is a Statewide Guaranteed Transfer course in the GT-SS1 category. (3-0)