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Course Descriptions

General Education Courses (Business)

ACC 104 Computerized Accounting 3 Cr Hrs

Emphasizes a fundamental understanding of corporate and cost accounting. Topics include accounting for a corporation, statement of cash flows, cost accounting, budgeting and long-term liabilities. Laboratory work demonstrates theory presented in class. Prerequisite:  Minimum grade of “C” in ACC105 Fundamentals of Accounting and CED115 Computer Applications

ACC 105 Fundamentals of Accounting 3 Cr Hrs

Designed for students who want a working knowledge of accounting, but not to the extent as a person working primarily in the accounting field. Although the basic accounting principles are learned and applied, the course, in comparison to Principles of Accounting I, covers a smaller amount of material at a somewhat slower pace. Recommended for students with no previous accounting background.

ACC 130 Managerial Accounting 3 Cr Hrs

Studies management tools for business decision making, including the evaluation of financial condition and performance of business. Emphasis is given to the process of formulating and utilizing sound accounting data to evaluate alternatives involved in managerial decision-making necessary for planning, executing and controlling a business enterprise. Prerequisite: Minimum grade of “C” or better in ACC 170 Principles of Accounting II

ACC 152 Payroll Accounting 3 Cr Hrs

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. Provides first-hand experience in calculating payroll, completing payroll taxes and preparing records and reports. Topics include payroll tax entries, preparing payroll registers and maintaining employees’ earnings records using computerized software. Prerequisite:  Minimum grade of “C” or better in ACC 105 Fundamentals of Accounting or consent of the dean

ACC 160 Principles of Accounting I 3 Cr Hrs

This course is designed to help the students develop a basic understanding of accounting theory, concepts and procedures. It will provide a foundation for further study for the student seeking a career in accounting or business administration or for the student entering into the occupational field. Prerequisite: Minimum grade of “C” or better in ACC 105 Fundamentals of Accounting or consent from the dean

ACC 170 Principles of Accounting II 3 Cr Hrs

This course is a continuation of ACC 160 Principles of Accounting I. It is a study of corporations which includes organization and operations; stockholders’ equity, earnings and dividends; long term assets and liabilities, investments, income tax and their effort on business decisions; and assessing a company’s financial performance. Prerequisite: Minimum grade of “C” or better in ACC 160 Principles of Accounting I

BUS 104 Introduction to Business 3 Cr Hrs

Studies various types of business organizations and the relationships of business to government and management to labor. Management’s perspective of production, marketing, personnel, finance and transportation is a constant consideration.

BUS 130 Personal Finance 3 Cr Hrs

This course is designed for non-business majors as well as for business majors. The course is concerned with efficient management of money as a primary requirement for successful personal life. Aids individuals in establishing and maintaining credit, using a budget, safeguarding and investing savings and arranging personal insurance.

BUS 140 Principles of Marketing 3 Cr Hrs

Production and marketing of goods and services are the essence of economic life in any society. All organizations perform these two basic functions to satisfy their commitments to society, their customers and their owners. Marketing examines the problems of transferring title and moving goods from producer to consumer, buying, selling, storing, transporting, standardizing, financing, risk-bearing and supplying market information. The free enterprise and the government’s contribution, retailing and international marketing are discussed at length.

BUS 160 Human Relations 3 Cr Hrs

This course is designed to help employees and supervisors gain human relations skills needed for success at their work site.  The case method will be used to analyze situations in which actual job relations are presented.

BUS 200 Principles of Management 3 Cr Hrs

Explores the basic management functions of planning and controlling that pertain to the type of business for which student is preparing to work on a career basis. The basic management theories, functions and aspects of various types of business are studied.

ECO 105 Principles of Macroeconomics 3 Cr Hrs

This course explores the fundamental aspects of the United States economy including growth, fiscal and monetary policies, unemployment, inflation, national debt, money and the Federal Reserve System. National and international policy topics are discussed.

ECO 110 Principles of Microeconomics 3 Cr Hrs

Attention is given to the methods of producing the goods and services that the economy provides. The following areas are explored: supply, demand, pricing, scarcity, business firms, business anti-trust and public interest, incomes, wages and salaries, income distribution, taxes and tax reform.