Course Descriptions

Business Administration (Accounting), TC

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 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.

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

BAF 105 Introduction to US Financial System 3 Cr Hrs

This course emphasizes the relevance of monetary instruments, intermediaries and the role of 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.

BUS 104 Introduction to Business 3 Cr Hrs

A study of 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

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 200 Principles of Management 3 Cr Hrs

Explores the basic management functions of planning and controlling pertaining to the type of business for which students are preparing to work. 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.

OPM 115 Introduction to Project Management 3 Cr Hrs

This course focuses on a holistic approach to project management.  The content deals with planning, scheduling, organizing, and controlling projects—for example, product development, construction, information systems, new businesses, and special events.  The course includes major topics of Strategy, Priorities, Organization, Project Tools, and Leadership.  Primary class emphasis is on the project management process and tools.  Project management is becoming more important in today’s world.  Mastery of key tools and concepts could give you a significant competitive advantage in the marketplace.

PSS 100 Six Sigma Yellow Belt 1 Cr Hr

Six Sigma Yellow Belt training 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. 

PSS 101 Six Sigma Green Belt Methods 3 Cr Hrs

This course is designed to help the adult learner understand Six Sigma concepts and be able to apply their knowledge to a real problem.  It also addresses the challenges of change management and data management.