Business Administration(Accounting), AAS

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.

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 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.

ACC 160 Principles of Accounting I 3 Cr Hrs

Helps students develop a basic understanding of accounting theory, concepts and procedures. It provides a foundation for further study for students seeking a career in accounting or business administration or for students entering the occupational field.

ACC 170 Principles of Accounting II 3 Cr Hrs

A continuation of ACC 160 Principles of Accounting I. Studies corporations including 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.

BAF 105 Introduction to US Financial System 3 Cr Hrs

Emphasizes the relevance of monetary instruments, intermediaries and the central banks as they impact local, state, national and international economics. Topics include history and evolution of financial institutions; monetary instruments and flow; and central banking, operation and policies.

 BIO 110 Principles of Biology 5 Cr Hrs

The course is designed to help the student increase their knowledge concerning basic biological concepts. It is not intended to replace BIO 110 Principles of Biology. Recommended for students planning to take BIO 150 Human Anatomy & Physiology or BIO 160 Microbiology but has not had a recent life science course, or students wishing to prepare for BIO 110 Principles of Biology.   The course is graded on a pass/fail scale.

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 125 Business Law 3 Cr Hrs

A basic introductory law course covering the legal and social environment within which business operates, including the structure, processes and procedures of the American legal system. A substantial portion of the course is devoted to contracts.

BUS 130 Personal Finance 3 Cr Hrs

Designed for non-business majors as well as for business majors. Course 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 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.

CED 115 Computer Applications  3 Cr Hrs

Introduces students to the fundamental concepts and operations necessary to use computers. Emphasis is placed on basic functions and familiarity with computer use. Topics include computer terminology, introduction to the Windows environment, networking, word processing, spreadsheets and databases. Prerequisite: Students are encouraged to complete a self-assessment to determine skill set prior to enrolling in this course.

CHM 110 General Chemistry  5 Cr Hrs

An introduction to chemistry that includes the study of matter, atoms, molecules, chemical arithmetic, chemical reactions, gas laws, acids and bases, organic chemistry and laboratory experimentation. Prerequisite:  EBS 115 Pre-Algebra or a higher level math course with a minimum grade of “C”  or better, completed within the past five years, or satisfactory course placement assessment scores

ECO 105 Principles of Macroeconomics 3 Cr Hrs

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.

ENG 101 Composition I 3 Cr Hrs

This course is designed to improve the reading and writing skills of students. The emphasis is on fundamental principles of written English in structurally correct sentences, paragraphs and expository themes. Critical analysis of essays will be used to aid in developing the student’s thinking, support of thesis and style. Students are introduced to the basic components of research by writing a documented essay in Modern Language Association (MLA) style. Prerequisite:  EBS110 English with a minimum grade of “C” or better or satisfactory course placement assessment scores

MTH 112 College Algebra 3 Cr Hrs

This course is an introduction of algebraic functions and some transcendental functions with application in business and life, natural and social sciences. Topics include solving equations, zeros, rational functions, matrices, exponentials and logarithms and systems. Additional topics are included as time permits. Students must furnish their own TI-83 or TI-83 PLUS graphing calculators. Prerequisites: Minimum grade of “C” or better in MTH 101 Intermediate Algebra or satisfactory course placement assessment scores

OPM 115 Introduction to Project Management 3 Cr Hrs

Focuses on a holistic approach to project management. The content deals with planning, scheduling, organizing and controlling projects such as product development, construction, information systems, new businesses and special events. The course includes major topics of strategy, priorities, organization, project tools and leadership. Primary emphasis is on the project management process and tools, which is becoming more important in today’s world. Mastery of key tools and concepts could give students a significant competitive advantage in the marketplace.

PHL110 Ethics 3 Cr Hrs

A practical approach to recognizing, understanding and solving ethical problems confronting individuals in today’s society. Basic concepts of applied ethical theories in moral philosophy and reasoning are examined using critical thinking and responsible decision-making skills.

PHS 110 Physical Science 5 Cr Hrs

A non-technical course intended for students who are majoring in fields other than science. The application of scientific knowledge to daily life activities is emphasized by examining the fundamental principles in physics, chemistry, geology and astronomy utilizing the scientific method.

PSS 100 Six Sigma Yellow Belt 1 Cr Hr

Introduces the fundamentals of Six Sigma to individual process owners and operators who can then act as team members on Six Sigma projects. Not only do these Yellow Belts gain the skills necessary to identify, monitor and control profit-eating practices in their own processes, but they are also prepared to feed that information to Green Belts and Black Belts working on larger system projects.

SOC 101 Principles of Sociology  3 Cr Hrs

An introductory study to acquaint students with the influence and patterns of individuals and group interaction by acquainting students with the development, characteristics and functioning of human groups, the relationships between groups and group influences on individual behavior. It includes the study of how social relationships are created, maintained and changed.

SPH 101 Public Speaking  3 Cr Hrs

Covers fundamental basics to all good private and public speaking experiences and elements in voice production and improvement, bodily movement, confidence, poise and understanding of all types of public speeches. Required of all transfer curriculam.