Associate of Science Degree in
Accounting

This course offers a broad overview of the business world for both business and non-business majors. It is an introduction to the business environment, business ownership, management, marketing, technology and information, and finance.
Credit Hours: 3

This course presents the basic principles of communication that are particularly applicable in business and industry, providing a foundation for more effective communication skills. It focuses on the proper use of English grammar in business settings.
Credit Hours: 3
Prerequisite: EN130

This is a comprehensive review of mathematical skills and concepts commonly used in academic and vocational applications. Topics include whole numbers, fractions, decimal notation, ratios and proportions, percents, statistics and measurement, geometry, real numbers, and algebra.
Credit Hours: 3

This course reviews the fundamentals of double-entry bookkeeping and the debit/credit method of recording transactions. The bookkeeping cycle, from recording transactions to preparing financial statements, is included. Emphasis is placed on service concerns operating as sole proprietorships.
Credit Hours: 3
Prerequisite for BU330

This is a survey of the field of psychology, including the development of behavior, physiological mechanisms of behavior, perception, motivation and emotion, consciousness, learning, memory, personality, and mental health.
Credit Hours: 3

This course presents the basics of written communication in business. It also explores differences in approach and format for various business documents, and covers techniques for planning, researching, organizing, and writing reports.
Credit Hours: 3

This course explores current ethical issues in the business world, including social and professional responsibilities, organizational relationships, employee rights and obligations, workplace discrimination, organizational culture, and ethics in a global economy.
Credit Hours: 3

Basic principles of financial accounting are studied as a foundation for more advanced study and vocational skill. Areas of emphasis include cash, payroll, and accounting for merchandizing businesses.
Credit Hours: 3

This is a consumer-oriented overview of the practical application of economic concepts. The course emphasizes decision making about budgeting, savings, consumer strategies, insurance, investing, retirement planning, and estate planning.
Credit Hours: 3

This course provides an overview of the structure and operations of the federal government, including constitutional principles, rights and liberties, the political process, and the relationships among the three branches of the federal government.
Credit Hours: 3

This course provides a focused look at the management of capital in a business firm. Emphasis is placed on policies and actions relating to asset structure, risk, income, and cash flows. Operating and financial analysis are also explored.
Credit Hours: 3

This course is designed to assure a basic level of computer applications literacy, including word processing, spreadsheet, database, email, and the Internet. The course also covers various types of computer hardware and networking methods. (This course has been designed so that access to a computer is helpful, but not required.)
Credit Hours: 3

A continuation of the study of basic financial accounting principles as a foundation for more advanced study and vocational skill. Areas of emphasis include acquisition, depreciation, and disposal of long term assets, receivables and payables, inventory, partnerships, corporations, long-term liabilities, the statement of cash flows, financial statement analysis, and manufacturing accounting.
Credit Hours: 3

This is an introduction to macroeconomic analysis and policy. Examination of the foundation and nature of economic principles as they apply to national output, money and banking, and monetary and fiscal policy is included. The course also focuses on employment, inflation, and economic growth.
Credit Hours: 3
Prerequisite: C13

This course presents the basic principles of business law as applied to contracts, personal property, sales, negotiable instruments, agency and employment, business organization, insurance and bankruptcy, and real property.
Credit Hours: 3

This is an introduction to microeconomics, with emphasis on the functioning of individual markets and their effectiveness for resource allocation. Topics include price and production theory, competition, labor, the distribution of income, and the theory of household behavior.
Credit Hours: 3
Prerequisite for C11, BU310

This is a study of intermediate accounting principles and practices used in financial reporting. A review of financial statements and financial statement analysis is included, as is an exploration of the business valuation process. The complexities in accounts receivable, inventories, long-lived assets and depreciation are also accounted for.
Credit Hours: 3

This course presents the use of an electronic spreadsheet (Microsoft Excel), computer software that simulates a paper spreadsheet, also called a worksheet, in which columns of numbers are plugged into arithmetic formulas for recording business transactions, analyzing financial data, and preparing financial reports.
Credit Hours: 3

A continuation of Intermediate Accounting I, this course places special emphasis on liabilities, bonds, derivatives, leases, income taxes, pensions, postretirement benefits, treasury stock, stock dividends, earnings per share, investments in equity securities, consolidations, the statement of cash flows, inflation, and international financial reporting.
Credit Hours: 3

This is an introduction to the principles of federal taxation with emphasis on gross income, deductions, exemptions, depreciation, capital gains and losses, business expenses and retirement plans, payroll taxes, corporate taxation, tax planning, and tax administration.
Credit Hours: 3