| FIRST YEAR | ||
| First Semester | Hours | |
| BUS-095 | Fundamentals of Accounting BUS-095An 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. | 3.0 |
| BUS-094 | Business Math ORBUS-094Covers basic applications of mathematics in the business world percentages, elementary algebra, purchasing, selling, interest, future value, present value, etc. It is designed to reinforce and expand business concepts held by the student through the use of mathematics. | |
| MAT --- | Math Elective 100 level or higher *MAT ---No Description Available | 3.0 |
| BUS-142 | Introduction to Business BUS-142Covers 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. | 3.0 |
| CIS-160 | Practical Software Application CIS-160Provides an opportunity for students to learn computer concepts and to use word processing, spreadsheet, database management, and presentation software. (Repeatable 3 Times) | 3.0 |
| BUS-141 | Business Communications ORBUS-141Provides students practical strategies for improving written and oral communication, including employment communication, in business settings. | |
| ENG | English Elective ENGNo Description Available | 3.0 |
Semester Totals |
15.0 | |
| Second Semester | ||
| BUS-151 | Financial Accounting *BUS-151A study of the financial statements, the accounting process and the principles and procedures underlying items on the financial statements. | 3.0 |
| BUS --- | Accounting Elective BUS ---No Description Available | 3.0 |
| BUS-200 | Legal Environ/Business ORBUS-200An 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. | |
| BUS-251 | Principles of Management BUS-251Provides 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. | 3.0 |
| ECO-130 | The American Economy ORECO-130Combines Macroeconomics and Microeconomics and focuses on basic supply and demand analysis, national income accounting, business cycles, inflation, unemployment, fiscal and monetary policy, and international economic problems. | |
| ECO-231 | Principles of Econ I (Macro) ECO-231Focuses 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. | 3.0 |
| BUS --- | Business Elective ORBUS ---No Description Available | |
| CIS --- | CIS Elective CIS ---No Description Available | 2.0 |
Semester Totals |
14.0 | |
| Summer Term | ||
| BUS --- | Accounting Elective BUS ---No Description Available | 3.0 |
Semester Totals |
3.0 | |
Total Program Hours | 32.0 |
| Suggested Electives | ||
| BUS-096 | Federal Tax Accounting BUS-096Focuses on a practical study of the fundamentals of taxation and the current federal revenue act as it relates to individuals. | 3.0 |
| BUS-097 | Principles of Cost Accounting *BUS-097A study of job order, process and standard cost systems and management's uses of cost information for planning and control. | 3.0 |
| BUS-098 | Intermediate Accounting *BUS-098Provides 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. | 3.0 |
| BUS-099 | Computerized Accounting *BUS-099A capstone course which 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. | 3.0 |
| BUS-152 | Managerial Accounting *BUS-152Designed to use accounting information to help management make decisions concerning product costing, planning and controlling operations in an ever-changing business environment. | 3.0 |