| 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 - fractions, decimals, percentages, elementary algebra, banking, buying & selling, payroll and interest. It is designed to reinforce and expand business concepts through the use of mathematics.
| |
| MAT --- | Math Elective *MAT ---
| 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 Applications 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 |
Semester Totals |
12.0 | |
| 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-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 Economics 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-096 | Federal Tax Accounting ORBUS-096Focuses on a practical study of the fundamentals of taxation and the current federal revenue act as it relates to individuals.
| |
| BUS-097 | Principles of Cost Accounting * ORBUS-097A study of job order, process and standard cost systems and management's uses of cost information for planning and control.
| |
| BUS-098 | Intermediate Accounting * ORBUS-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.
| |
| BUS-099 | Computerized Accounting * ORBUS-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.
| |
| BUS-152 | Managerial Accounting *BUS-152Examines 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.
| 3.0 |
| --- --- | BUS or CIS Elective --- ---
| 3.0 |
Semester Totals |
15.0 | |
| Summer Term | ||
| BUS-096 | Federal Tax Accounting ORBUS-096Focuses on a practical study of the fundamentals of taxation and the current federal revenue act as it relates to individuals.
| |
| BUS-097 | Principles of Cost Accounting * ORBUS-097A study of job order, process and standard cost systems and management's uses of cost information for planning and control.
| |
| BUS-098 | Intermediate Accounting * ORBUS-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.
| |
| BUS-099 | Computerized Accounting * ORBUS-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.
| |
| BUS-152 | Managerial Accounting *BUS-152Examines 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.
| 3.0 |
Semester Totals |
3.0 | |
Total Program Hours | 30.0 |