| FIRST YEAR | |||
| First Semester | Hours | ||
| BUS-095 | Fundamentals of Accounting BUS-095 An introduction to basic accounting principles and techniques designed to give the student a general knowledge of accounting practices and terminology. Students will work through the accounting cycle for both a service and retail business.
Fundamentals of Accounting Course Outline | 3.0 | |
| BUS-142 | Introduction to Business BUS-142 Covers the objectives, organization and role of business in the free-enterprise system. The course is designed to provide an overview of the field of business and to provide a framework into which specialized fields may be studied.
Introduction to Business Course Outline | 3.0 | |
| CIS-160 | Practical Software Applications CIS-160 Provides an opportunity for students to learn computer concepts and to use word processing, spreadsheet, database management and presentation software. (Repeatable 3 Times)
Practical Software Applications Course Outline | 3.0 | |
| BUS-094 | Business Math ORBUS-094 Covers basic applications of mathematics in the business world - fractions, decimals, percentages, elementary algebra, banking, buying and selling, payroll and interest. It is designed to reinforce and expand business concepts through the use of mathematics.
Business Math Course Outline | ||
| MAT 1-- | Math Elective *MAT 1--
Math Elective | 3.0 | |
| ENG-095 | Business English ORENG-095 Using critical thinking skills, students will study and reinforce the basics of the English language as they apply to business communications. Emphasis is placed on grammar, punctuation, spelling, word usage and sentence structure.
Business English Course Outline | ||
| ENG-119 | Composition I Pathway ORENG-119 Students will study the writing process by reading essays illustrating a variety of rhetorical strategies, analyzing texts and writing, revising and editing short essays. Course is for students who have assessed into developmental English, receiving supplemental instruction for course completion.
Composition I Pathway Course Outline | ||
| ENG-120 | Composition I *ENG-120 Students develop a writing process by reading and analyzing texts that illustrate various rhetorical strategies as well as writing, revising and editing short essays. Minimally, students must compose four formal, revised writing assignments, having one reach at least 1,250 words.
Composition I Course Outline | 3.0 | |
Semester Totals |
15.0 | ||
| Second Semester | |||
| BUS-221 | Financial Accounting *BUS-221 A study of the financial statements, the accounting process and the principles and procedures underlying items on the financial statements.
Financial Accounting Course Outline | 3.0 | |
| ECO-130 | The American Economy ORECO-130 Combines macroeconomics and microeconomics and focuses on basic supply and demand analysis, national income accounting, business cycles, inflation, unemployment types and structure of competition, fiscal and monetary policy and international economic problems.
The American Economy Course Outline | ||
| ECO-231 | Principles of Economics I (Macro) ECO-231 Focuses on the nature and method of economics, basic supply and demand analysis, national income accounting, business cycles, inflation and unemployment, fiscal policy, money and banking and monetary policy.
Principles of Economics I (Macro) Course Outline | 3.0 | |
| BUS-141 | Business Communications BUS-141 Provides students with practical strategies for improving written and oral communication, including employment communication in business settings.
Business Communications Course Outline | 3.0 | |
| BUS-251 | Principles of Management BUS-251 Provides an overview of how managers utilize planning, organization, leadership and control in order to ensure that a firm achieves its goals in the most efficient way possible.
Principles of Management Course Outline | 3.0 | |
| BUS-200 | Legal Environ/Business BUS-200 An introduction to legal systems and law, especially the U.S. legal system. Business-legal relationships in the areas of criminal law, torts, product liability and contracts are examined. Consumer, labor and environmental law are studied.
Legal Environ/Business Course Outline | 3.0 | |
Semester Totals |
15.0 | ||
| SECOND YEAR | |||
| First Semester | Hours | ||
| BUS-096 | Federal Tax Accounting FABUS-096 Focuses on a practical study of the fundamentals of taxation and the current federal revenue act as it relates to individuals.
Federal Tax Accounting Course Outline | 3.0 | |
| BUS-222 | Managerial Accounting *BUS-222 Examines managerial accounting concepts including cost classification, job order and process cost systems, cost-volume-profit analysis, absorption and variable costing, budgeting, standard costs, variance analysis, relevant costs for decision-making, activity-based costing and capital budgeting.
Managerial Accounting Course Outline | 3.0 | |
| BUS-060 | Automated Ofc Procedures *BUS-060 Students manage office activities using computer software and equipment in a simulated office environment. Students use word processing, electronic mail and calendaring and other specialized software.
Automated Ofc Procedures Course Outline | 3.0 | |
| BUS-086 | Statistics for Business FABUS-086 Develops a working knowledge of some of the statistical tools used in business analysis and decision making.
Statistics for Business Course Outline | 3.0 | |
| CIS-094 | Excel CIS-094 The basics of the Excel software package will be covered. This includes spreadsheet basics, formulas, functions, charting, data management and collaborative tools. (Repeatable 3 Times)
Excel Course Outline | 2.0 | |
| --- --- | BUS or CIS Elective --- ---
BUS or CIS Elective | 2.0 | |
Semester Totals |
16.0 | ||
| Second Semester | |||
| BUS-099 | Computerized Accounting *BUS-099 A capstone course that reinforces financial accounting concepts and procedures through the use of personal computers and popular commercial software. A comprehensive study of computerized accounting systems in both service and merchandising environments.
Computerized Accounting Course Outline | 3.0 | |
| BUS-098 | Intermediate Accounting *SPBUS-098 Provides an in-depth study of accounting theory and current practice. Includes the development of accounting theory, the format and content of the financial statements and emphasizes revenue recognition and assets.
Intermediate Accounting Course Outline | 3.0 | |
| BUS-077 | Payroll Accounting SP ORBUS-077 Focuses on fundamental skills and basic knowledge in the area of business payroll. Includes calculation of gross pay and payroll taxes. Covers journalizing and posting of payroll-related journal entries and completion of payroll tax forms.
Payroll Accounting Course Outline | ||
| BUS-097 | Principles of Cost Accounting SPBUS-097 A study of job order, process and standard cost systems and management's uses of cost information for planning and control.
Principles of Cost Accounting Course Outline | 3.0 | |
| BUS-079 | Professional Development *SPBUS-079 Designed as a pre-employment course. Areas of study include job professionalism and communication.
Professional Development Course Outline | 3.0 | |
| BUS-087 | Accounting Internship * ORBUS-087 Designed to provide employment experience in a position that will utilize the specialized skills of the student. The position must be approved by the accounting program coordinator before the student registers for the course.
Accounting Internship Course Outline | ||
| --- --- | BUS or CIS Elective --- ---
BUS or CIS Elective | 3.0 | |
Semester Totals |
15.0 | ||
Total Program Hours | 61.0 | ||