ACC131

Principles of Accounting I

Introduces the student to the principles of accounting with emphasis placed on the users and uses of accounting information. The double-entry bookkeeping system is presented with a focus on the end result of the accounting cycle, the financial statement.

4

ACC132

Principles of Accounting II

A continuation of principles of Accounting I. Introduces accounting procedures related to corporations, manufacturing and branch operations. Course also includes an introduction to capital budgeting, analysis of financial statements and decision-making by managers.

4

ACC131

ACC231

Intermediate Accounting I

Emphasis on theory, standards and principles--the WHY of accounting. The framework goes beyond the procedural level to the conceptual level. Topics include: sheets and related footnotes. Applicable FASB pronouncements are presented.

4

ACC132

ACC222

Cost Accounting

An introduction to accounting concepts of product costing systems. Topics include: classification of costs, process costing, job order costing, joint and by-product costs, and standard cost systems, with variable analysis.

4

ACC132

ACC261

Income Tax

An introduction to personal income tax. Emphasizes computation of federal and state income taxes and preparation of tax forms.

3

ACC131 or ACC111

ACC311

Computer Accounting

Emphasizes application of computerized financial software used in business. Topics include setting up a company, receivables, payables, inventory control, payroll, time tracking and job estimating.

3

ACC131 or ACC111

ACC361

Accounting Spreadsheets

Microcomputer operations with an emphasis on financial and managerial uses.  Includes topics in spreadsheet modeling, spreadsheet commands.

3

ACC131 
or
CSC110

ACC946

Accounting Career Seminar

Designed to provide in-depth discussion of Accounting/Bookkeeping/Accounting Technician work experiences. Required: Successful completion of 11 hours of ACCT and/or BKKA credit courses; permission of the department and demonstrable job readiness with computer literacy

1

COREQ: ACC932

ACC124

Accounting Professionalism

Develop individual career value and explores opportunities in the accounting profession.  Instructs in meeting protocol according to Roberts Rules of Order. Discusses the duties of an accounting professional to the community. Reviews office etiquette and common professional courtesy.

3

ACC161

Payroll Accounting

Covers payroll laws, state and federal withholding taxes, state and federal forms, salary deductions including cafeteria insurance plans and pension plans, and computerized payroll software packages.

3

ACC131 or ACC111

CSC110

Intro to Computers

Presents the basic concepts of computers and the effect that computers are having, and will continue to have, in the future. Incorporates theory as well as hands-on practice. Includes an introduction to Windows, Word, Excel, Access and the Internet.

3

SPC101

Fund of Oral Communication

Explores the fundamentals of speech-communication through the study and practice of interpersonal and small group communication and the composition and delivery of short speeches.

3

OPTIONS

ENG105

Composition I

Designed to help students read and write effectively. Exploration of the relationship of audience to writer and material. Emphasis on developing concrete detail to support main ideas.

3

 Satisfactory Writing Skills

1

ADM157

Business English

The fundamentals of proofreading, grammar, spelling, punctuation, word usage, capitalization, abbreviations, and number usage.

3

1

ENG106

Composition II

Expository and persuasive writing developed through critical reading. The course explores structure, style, research, and documental.

3

ENG105

2

ENG108

Comp II: Technical Writing

A study of technical/business communication with emphasis on writing in the workplace. Course material includes written and oral communication to a variety of audiences in different situations. There will be special focus on individual career goals.

3

ENG105

2

COM703

Communication Skills

Reading, writing, speaking, and listening are studied as methods of exploring and evaluating technological advances in trades and industry. Adapting communication for different audiences, evaluating industry-related literature, and basic business writing are emphasized.

3

2

MGT145

Human Relations in Business

Emphasizes the importance of the development of proper attitudes toward self, others, and organizational settings. Stresses the development of a good self image and the relationship this has to energy levels, emotions, defensiveness, verbal and nonverbal communication.

3

5

PSY111

General Psychology

A survey of psychology including theoretical and experimental findings and applications from areas such as neurobiology, learning, memory, personality, social, abnormal, and therapy.

3

5

ECN130

Principles of Microeconomics

This course covers a survey of demand and supply conditions, cost structure, and how these elements affect individual households, business firms, government and global trade.

3

5