Curriculum (42 - 43 hours)
General Education Courses (8 hours)
Emphasizes the development and improvement of written and oral communication abilities. Topics include analysis of writing, applied grammar and writing skills, editing and proofreading skills, research skills, and oral communication skills.
Emphasizes mathematical concepts found in business situations. Topics include basic mathematical skills, mathematical skills in business related problem solving, mathematical information for documents, graphs, and mathematical problems.
Emphasizes human relations and professional development in today\'s rapidly changing world that prepares students for living and working in a complex society. Topics include human relations skills, job acquisition skills and communication, job retention skills, job advancement skills, and professional image skills.
Occupational Courses (28 hours)
Introduces the basic financial accounting concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle for a personal service business, the accounting cycle for a merchandising business, inventory, cash control and receivables. Laboratory work demonstrates theory presented in class.
Introduces the intermediate financial accounting concepts that provide the student with the necessary skills to maintain a set of books for a partnership and corporation. Topics include: Fixed and Intangible Assets, Current and Long-Term Liabilities (Notes Payable), Payroll, Accounting for a Partnership, Accounting for a Corporation, Statement of Cash Flows, and Financial Statement Analysis, Laboratory work demonstrates theory presented in class.
Emphasizes operation of computerized accounting systems from manual input forms. Topics include: company creation (service and merchandising), chart of accounts, customers transactions, vendors transactions, banking activities, merchandise inventory, employees and payroll, and financial reports. Laboratory work includes theoretical and technical application.
This course covers the knowledge and skills to use spreadsheet software through course demonstrations, laboratory exercises and projects. Topics and assignments will include: spreadsheet concepts, creating and manipulating data, formatting data and content, creating and modifying formulas, presenting data visually and collaborating and securing data.
Provides instruction for the preparation of individual federal income tax returns. Topics include: taxable income, income adjustments, schedules, standard deductions, itemized deductions, exemptions, tax credits, and tax calculations.
Provides an understanding of the laws that affect a company's payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions.
Reinforces the touch system of keyboarding placing emphasis on correct techniques with adequate speed and accuracy and producing properly formatted business documents. Topics include: reinforcing correct keyboarding technique, building speed and accuracy, formatting business documents, language arts, proofreading, and work area management.
Introduces the fundamental concepts, terminology, and operations necessary to use computers. Emphasis is placed on basic functions and familiarity with computer use. Topics include an introduction to computer terminology, the Windows environment, Internet and email, word processing software, spreadsheet software, database software, and presentation software.
Advisor Approved Specific Occupational - Guided Electives (3 - 4 hours)
Introduces organization and management concepts of the business world and in the office environment. Topics include business in a global economy, starting and organizing a business, enterprise management, marketing strategies and financial management.
This course covers the knowledge and skills to required to use database management software through course demonstrations, laboratory exercises and projects. Topics and assignments will include: database concepts, structuring databases, creating and formatting database elements, entering and modifying data, creating and modifying queries, presenting and sharing data and, managing and maintaining databases.
Develops skills and behaviors necessary for successful supervision of people and their job responsibilities. Emphasis will be placed on real life concepts, personal skill development, applied knowledge and managing human resources. Course content is intended to help managers and supervisors deal with a dramatically changing workplace being affected by technology changes, a more competitive and global market place, corporate restructuring and the changing nature of work and the workforce. Topics include: Understanding the Managers Job and Work Environment; Building an Effective Organizational Culture; Leading, Directing, and the Application of Authority; Planning, Decision-Making, and Problem-Solving; Human Resource Management, Administrative Management, Organizing, and Controlling.
Provides students with an overview of business ethics and ethical management practices with emphasis on the process of ethical decision-making and working through contemporary ethical dilemmas faced by business organizations, managers and employees. The course is intended to demonstrate to the students how ethics can be integrated into strategic business decisions and can be applied to their own careers. The course uses a case study approach to encourage the student in developing analytical, problem-solving, critical thinking and decision-making skills. Topics include: An overview of business ethics; moral development and moral reasoning; personal values, rights, and responsibilities; frameworks for ethical decision-making in business; justice and economic distribution; corporations and social responsibility; corporate codes of ethics and effective ethics programs; business and society: consumers and the environment; ethical issues in the workplace; business ethics in a global and multicultural environment; business ethics in cyberspace; and business ethics and the rule of law
This course emphasizes the trends and the dynamic forces that affect the marketing process and the coordination of the marketing functions. Topics include effective communication in a marketing environment, role of marketing, knowledge of marketing principles, marketing strategy, and marketing career paths.
Program Recommended Electives - Accounting Elective (3 hours)
Emphasizes the interpretation of data by management in planning and controlling business activities. Topics include Managerial Accounting Concepts, Manufacturing Accounting using a Job Order Cost System, Manufacturing Accounting using a Process Cost System, Cost Behavior and Cost-Volume-Profit, Budgeting and Standard Cost Accounting, Flexible Budgets, Standard Costs and Variances, and Capital Investment Analysis and Budgeting. Laboratory work demonstrates theory presented in class.
Provides instruction for preparation of both state and federal partnership, corporation and other business tax returns. Topics include: organization form, overview of taxation of partnership, special partnership issues, corporate tax elections, adjustments to income and expenses, tax elections, forms and schedules, tax credits, reconciliation of book and tax income, tax depreciation methods, and tax calculations.
Guides the student in dealing with ethics, internal control, fraud and financial statement analysis in the accounting environment which will require students to confront and resolve accounting problems by integrating and applying skills and techniques acquired from previouscourses.
Will prepare students in developing a personal code of ethics by exploring ethical dilemmas and pressures they will face asaccountants.
Will help the student understand financial statement analysis and the relation to fraud, and fraud detection.
Will prepare thestudent for the ACAT Comprehensive Examination for Accreditation in Accountancy.
Provides an introduction to financial reporting and accounting principles for state/local governments and nonprofit entities.
Introduces law and its relationship to business. Topics include: legal ethics, legal processes, business contracts, business torts and crimes, real and personal property, agency and employment, risk-bearing devices, and Uniform Commercial Code.
Introduces practical applications of concepts and techniques used to manage personal finance. Topics include: cash management, time value of money, credit, major purchasing decisions, insurance, investments, retirement, and estate planning.