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ACG
1002 Full-Charge Bookkeeping
2 hrs., 2 credits.
Students will acquire an understanding of the accounting
cycle including identifying
and analyzing source documents, preparing journal
entries, posting to the ledger, adjusting accounts at
year-end, preparing closing entries, preparing
worksheets and financial statements. In addition,
students will acquire an understanding of accounts
receivable and accounts payable systems including
appropriate techniques of and processes related to
accounting receivable and accounts payable. Finally,
students will acquire a comprehensive and in-depth study
of payroll accounting for small and mid-size businesses.
ACG
2001 Principles of Financial Accounting I
3 hrs., 3 credits.
Students will study basic accounting principles relating
to the accounting cycle. The course will focus on journals,
ledgers, and basic financial statements. Topics include
cash, receivables, inventories, plant and intangible assets.
ACG
2011 Principles of Financial Accounting II
3 hrs., 3 credits. Prerequisite: ACG 2001
Students will study accounting
principles and concepts related to generally accepted
accounting principles, partnerships, corporations, consolidated
financial statements, cash flows, and financial statement
interpretation.
ACG
2071 Managerial Accounting
3
hrs., 3 credits. Prerequisite: ACG 2011
The study of the relationship of managerial accounting
to control and decision making functions of management.
The course includes a study of how costs are classified
and analyzed in terms of material, labor, and overhead
for job order, process cost and activity-based cost
systems.
ACG
2100 Intermediate Accounting
3
hrs., 3 credits. Prerequisite: ACG 2011
Students will have an in-depth study of financial statements
and underlying records. Special emphasis is placed on
elements of working capital, cash, receivables, inventories,
current liabilities, and investments in stocks, bonds,
and funds.
ACG
2450 Microcomputer Accounting
3
hrs., 3 credits. Prerequisite: ACG 2001
Students will learn how to process the general ledger,
accounts payable and receivable, depreciation, inventories,
payrolls, and financial statements and reports on a
microcomputer.
BAN
1004 Principles of Banking
3
hrs., 3 credits
A comprehensive introduction to the diversified services
and operations of the banking industry, including the
history and evolution of banking.
BUL
2241 Business Law
3
hrs., 3 credits.
This is an introductory course that enables students to
examine and better understand the legal framework that
surrounds our everyday personal and business activities.
The course includes a survey of the federal and state
court systems, with emphasis on the Uniform Commercial
Code and other law affecting: (l) contracts, (2) agency
and employer/employee
relationship, (3) real property, and (4) personal property
and bailments.
CGS
1061C Introduction to Computers and Information Systems
3
hrs., 3 credits.
Students will learn the basic terminology associated with
computers with a special emphasis on the micro. They will
also become familiar with word processing, spreadsheets,
PowerPoint, and the Windows environment. Hands-on labs
will be used to reinforce class work. For this class,
the laboratory time required averages 3 hours per week.
CGS 1100 Business Applications on Microcomputers
3
hrs., 3 credits. Prerequisite or with instructor's permission
Students will learn how microcomputers can be used as
tools in the solution of business-related problems. Specifically,
Microsoft Office Suite (in a non-secretarial environment)
will be taught. This will give the student the capability
of using these techniques in the study of other courses
in computer information systems as well as in other programs.
For this course, the laboratory time required averages
3 hours per week. Hands-on labs will be used to reinforce
class work.
CGS
1510C Electronic Spreadsheets I
3
hrs., 3 credits. Prerequisite: CGS 1061C or CGS 1100
This course will provide students with hands-on experience
and skills with an electronic worksheet and its use as
a financial planning tool for business. Students will
learn to use the various functions and commands of the
electronic spreadsheet for such applications as sales
forecasts, financial statements, cash flow analysis, stock
market calculations, expense analysis and control, budgets
and plans, and others. Hands on labs will be used to reinforce
class work.
COP
1701C Database Programming I
3
hrs., 3 credits. Prerequisite: COP 1006 or CGS 1100
Students will be introduced to a relational database management
system. Practical planning, design, and database building
skills will be integral components of this course. Students
will also develop database management skills; maintaining
a database and its environment as expected by business
and industry. Hands-on labs will be used to reinforce
class work.
ECO
2013 Principles of Macroeconomics
3 hrs., 3 credits.
An introduction to the theory of national income determination
with discussion of monetary and fiscal policies. Basic
macroeconomic issues are examined based on current economic
information and theory. Topics include supply and demand,
product market, including international trade and payments,
money and labor markets, aggregate supply and demand,
and business cycles. Gordon Rule word requirement: 2,000
ECO 2023 Principles of Microeconomics
3 hrs., 3 credits.
An introduction to the behavior of households and firms.
The role of government, and current economic problems
and theories are examined. Topics include consumer behavior,
supply, demand, production, costs, competitive and monopolistic
product markets and factor markets. Gordon Rule word requirement:
2,000
ENC
2210 Introduction to Technical and Professional Writing
3
hrs., 3 credits. Prerequisite: ENC 1101
Students preparing for careers in business, industry,
or government receive instruction in the specialized skills
of technical and professional writing. Through familiarity
with long and short reports, graphic illustrations, and
directions and instructions, students develop criteria
for judging and producing technical and professional writing.
Controlled group work, oral presentations, and practice
in resume writing and interviewing can build confidence
as students acquire the skills needed to make them competitive
as promotable employees.
FIN
2000 Principles of Finance
3
hrs., 3 credits.
This course provides the necessary background for courses
in business finance, financial management, monetary theory,
public finance, and other related subjects. Students can
expect to study the following major topics: the efficiency
of the financial system, the creation of capital in the
financial systems and the transfer of claims to wealth
in the financial system
GEB
1011 Introduction to Business
3
hrs., 3 credits. This course examines the role and function
of business enterprise within our economic framework.
Includes study of the interrelationships of management,
marketing, production, and finance. Designed to help students
select their field of business specialization and provide
a foundation for advanced courses in business.
INP
1390 Human Relations in Business and Industry
3
hrs., 3 credits
Students study human relations problems as they apply
to business and industry. They study how human behavior
relates to activities with supervisors, peers, and subordinates.
Students do role playing, study cases, and do outside
reading for oral and written reports.
MAN
2021 Principles of Management
3
hrs., 3 credits.
This course is a survey of the principles of management
as a creative profession. Focus is placed upon aspects
of management which underlie the solutions to problems
in planning, organization, staffing, leading directing,
and controlling. The characteristics and needs for sound
management philosophy are identified in the course.
MAN
2300 Principles of Personnel Management
3
hrs., 3 credits
This course examines the personnel department's role in
a business organization as it relates to the staffing
function of management. Attention is given to the personnel
department's responsibility in recruiting, hiring, orientation,
employee development, appraising, training, compensation,
and career development.
MAR
2011 Principles of Marketing
3
hrs, 3 credits.
A study of the functions, institutions and methods of
marketing goods and services. Relates marketing to the
total economic structure and emphasizes the importance
of the consumer as the center of focus. This course constitutes
a broad overview of the research, planning, development,
organization and implementation of marketing functions
associated with meeting the needs of manufacturers, wholesalers,
retailers, industrial and governmental entities and final
consumers.
OST
1142C Microcomputer Keyboarding I
3 hrs. Lecture, 1 hr. Lab, 3 credits.
Students will learn to operate the letter, figure, symbol
and service keys by touch and will build speed and accuracy
on computer keyboards and 10-key pads. End-of-course requirements
for a grade of C will be demonstration of the ability
to type a minimum of 35 wpm for 5 minutes with 5 or fewer
errors and to key a minimum of 100 strokes per minute
for 5 minutes with maximum 1 percent error on a 10-key
pad.
OST
1335 Business Communications
3 hrs., 3 credits. Prerequisite: ENC 1101
Students will learn business writing styles using business
terminology, punctuation, abbreviations, and number usage.
Proofreading, editing, and listening skills will be developed,
as well as efficient use of library business reference
sources. Students will write a variety of business letters,
memos, reports, letters of applications and resumes and
will participate in mock job interviews.
SPC
1600 Speech Communication
3 hrs., 3 credits.
In this course students learn and practice fundamental
skills of effective speaking and listening in speaker,
audience, interpersonal and small group communications.
This course is highly advised for students whose career
plans call for contact with the public.
TAX
2000 Federal Tax Accounting
3
hrs., 3 credits.
Students will update and improve their skills in the preparation
of Federal Income Tax returns for individuals and unincorporated
businesses. The preparation of corporate and partnership
returns will be briefly considered.
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