Business & Accounting
Area of Study

Business & Accounting

Students in the Business/Accounting program can choose from a variety of certificates and degrees to meet their educational needs. Choose between entry-level certificates, advanced certificates, associate degrees that will prepare you for the workforce, or associate degrees that will prepare you for a bachelor’s degree.

Business Designation

TOTAL CREDITS
60
CIP:
240101
BANNER:
BSTR
Associate of Arts

Northeastern Business Transfer program is designed for the student with future goals of obtaining a baccalaureate degree. The transfer student can obtain an Associate of Arts degree with an emphasis in Business. The degree program contains the necessary general education courses and core business courses that enables a student to fulfill the first two years of a four-year business degree.

Written Communication

Total Credits 6
Course Number Course Title Credits Details
ENG121ENG1021
English Composition I:GT-CO1 3

Emphasizes planning, writing, and editing/revisions of compositions, coupled with development of critical and logical thinking skills. This course includes a minimum of five compositions that stress analytical, evaluative, and persuasive/argumentative writing. This is a Statewide Guaranteed Transfer course in the GT-CO1 category. Prerequisite: College Readiness in English. (3-0)

and

ENG122ENG1022
English Composition II: GT-CO2 3

Expands and refines the objectives of English Composition I. Emphasizes critical/logical thinking and reading, problem definition, research strategies, and writing analytical, evaluative, and/or persuasive papers that incorporate research. This is a Statewide Guaranteed Transfer course in the GT-CO2 category. Prerequisite: Successful completion of ENG1021 or ENG1031 with a "C" grade or better. (3-0)

OR you can take ENG1022 and a GT-CO3 course.

Oral Communication

Total Credits 3
Course Number Course Title Credits Details
COM115COM1150
Public Speaking 3

Combines the basic theory of speech communication with public speech performance skills. Emphasizes on speech delivery, preparation, organization, support, audience analysis, and delivery. (3-0)

Mathematics

Total Credits 4
Course Number Course Title Credits Details
MAT121MAT1340
College Algebra: GT-MA1 4

Focuses on a variety of functions and exploration of their graphs. Topics include: equations and inequalities, operations on functions, exponential and logarithmic functions, linear and non-linear systems and an introduction to conic sections. This course provides essential skills for Science, Technology, Engineering and Math (STEM) pathways.  This is a Statewide Guaranteed Transfer course in the GT-MA1 category. Prerequisite: Successful completion of MAT0300 with a "C" grade or better OR appropriate placement score. (4-0)

or

MAT123MAT1320
Finite Mathematics: GT-MA1 4

Covers topics including functions, matrix algebra, linear programming, and an introduction to probability and counting techniques. Emphasis is on applications. This course may include other topics such as statistics when time permits. This course is primarily intended for business, life science, or social science majors. This is a Statewide Guaranteed Transfer course in the GT-MA1 category. Prerequisite: Successful completion of MAT0300 with a "C" grade or better or appropriate placement scores.

**MAT 1400 may be required for some transfers

Arts and Humanities

Total Credits 6
Course Number Course Title Credits Details
PHI205PHI2005
Business Ethics: GT-AH3 3

Examines major ethical theories and then applies ethical decision-making criteria to various moral issues and challenges in a business environment. This course includes issues such as job discrimination, worker’s rights, consumerism, advertising, whistle-blowing, product safety, responsibility to the environment, as well as compassionate and fair responsibility to society. This is a Statewide Guaranteed Transfer course in the GT-AH3 category. (3-0)

and one GT course from AH1, AH2, AH3 or AH4 categories.

History

Total Credits 3

Take one GT course from the HI1 category.

Social and Behavioral Sciences

Total Credits 6
Course Number Course Title Credits Details
ECO201ECO2001
Principles of Macroeconomics: GT-SS1 3

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)

ECO202ECO2002
Principles of Microeconomics: GT-SS1 3

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)

Natural and Physical Sciences

Total Credits 7

Take two GT courses from the SC1 or SC2 category. (one must be a SC1 course with a lab)

Program Requirements

Total Credits 21
Course Number Course Title Credits Details
BUS115BUS1015
Introduction to Business 3

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)

ACC111ACC1011
Introduction to Financial Accounting 3

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)

and

ACC112ACC1012
Introduction to Managerial Accounting 3

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)

or

ACC121ACC1021
Accounting Principles I 4

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)

and

ACC122ACC1022
Accounting Principles II 4

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)

BUS216BUS2016
Legal Environment of Business 3

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)

BUS217BUS2017
Business Communication/Report Writing 3

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)

BUS226BUS2026
Business Statistics 3

Focuses on statistical study, sampling, organizing and visualizing data, descriptive statistics, probability, binomial distributions, normal distributions, confidence intervals, linear regression, and correlation. Intended for business majors. (3-0)

CIS118CIS1018
Introduction to PC Applications 3

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)

Electives

Total Credits 2-4

Suggested Electives: Any ACC, BUS, CIS, CSC, CWB, ECO, MAN, MAR, MGD or PHI 1012 course. 

Degree & Certificate Options

Business Designation

Associate of Arts
60 Credits

Business: Accounting Emphasis

Associate of Applied Science
60 Credits

Business: Management Emphasis

Associate of Applied Science
60 Credits

Applied Management

Associate of Applied Science
30 Credits

Accounting Technician I

Certificate
18 Credits

Accounting Technician II

Certificate
45 Credits

Business Administration

Certificate
15 Credits

Basic Tax Preparation

Certificate
3 Credits

Business Management

Certificate
45 Credits

Economics Designation

Associate of Arts
60 Credits

Foundations of Business I

Certificate
15 Credits

Foundations of Business II

Certificate
21 Credits

Business: Marketing Emphasis

Associate of Applied Science
60 Credits

Marketing

Certificate
45 Credits

Faculty

Amanda Kerker
Business
970-521-6744
Whyman Hall- 126D
Sterling
Amanda Kerker
Brian Lewton
Economics Faculty
970-521-6719
Whyman Hall- 126A
Sterling
Headshot of Brian Lewton
Allison Wernsman
Accounting Faculty
970-521-6735
Whyman Hall
Sterling
Allison Schaefer

Staff

Kelly Dyess
Administrative Assistant II
970-521-6637
Whyman Hall- 126F
Sterling