Accounting
Course Descriptions

ACC 131 Principles of Accounting I -- 4 Sem. Hrs. Cr.

Development of double entry accounting theory; recording and posting transactions; adjusting and closing books at the end of the fiscal period; preparation of financial statements; work in accounting principles involving cash, receivables, investments, inventories, plant assets, and payroll.

ACC 132 Principles of Accounting II -- 4 Sem. Hrs. Cr.

Prerequisite: ACC 131 Principles of Accounting I. A continuation of the first semester's work in principles of accounting with emphasis on accounting for the corporate form of business, an introduction to the process of decision-making, managerial accounting including cost behavior and budgeting.

ACC 161 Payroll Accounting -- 3 Sem. Hrs. Cr.

Prerequisite: ACC 131 Principles of Accounting I. This introductory course covers the processes of payroll records and procedures. Topics include methods of computing compensations, state and federal laws affecting payroll, mandatory and voluntary payroll deductions, methods of keeping records, and preparation of internal and governmental reports.

ACC 211 Intermediate Accounting I -- 3 Sem. Hrs. Cr.

Prerequisite: ACC 132 Principles of Accounting II. A course designed for the two-year accounting program with emphasis on accounting theory and practice. Special treatment of the components of the balance sheet from current assets through long-term liabilities.

ACC 221 Cost Accounting -- 3 Sem. Hrs. Cr.

Prerequisite: ACC 132 Principles of Accounting II. An in-depth study of the various components of cost, types of cost accounting systems, related managerial functions of planning, controlling, and decision-making.

ACC 261 Income Tax Accounting -- 3 Sem. Hrs. Cr.

Prerequisite: ACC 131 Principles of Accounting I. Study of the application of Federal and State Tax Laws for individuals and corporations. Emphasis on general tax procedures for individuals.

ACC 311 Computer Accounting -- 3 Sem. Hrs. Cr.

Prerequisites: ACC 131 Principles of Accounting I or ACC 111 Introduction to Accounting. An introduction to computer applications of accounting procedures. Includes analysis and design of output forms and operation of microcomputers. Special emphasis on payroll, including setup, processing, and reporting.

BCA 215 Computer Business Applications -- 3 Sem. Hrs. Cr.

Prerequisite: CSC 110 Introduction to Computers or equivalent or instructor approval. This is a course for experienced computer users. This is an upper level applications course utilizing Microsoft Office programs. Special attention will be given to program integration and applying skills to business situations.

BUS 102 Introduction to Business -- 3 Sem. Hrs. Cr.

The functions and practices of modern business and the economic institutions that facilitate the operation of individual business units. The interrelations existing in the various phases of business activity: organization, finance, production, and marketing. Extensive time is spent on developing critical thinking and role playing skills. These skills are applied in a business simulation and a stock market game.

BUS 110 Business Mathematics and Calculators -- 3 Sem. Hrs. Cr.

A study of the mathematics of business in its application to a variety of vocations including fundamental mathematical processes, fractions, price and cost, interest, bank discounts, cash and trade discounts, depreciation, payroll and taxes, and financial statements. Students will acquire the skills to use Microsoft Excel to perform each concept, as well as, using the traditional methods.

BUS 161 Human Relations -- 3 Sem. Hrs. Cr.

Emphasizes the importance of the development of proper attitudes toward self and others within an organizational setting. Stresses development of a positive self image, good communication with others, conflict management, and other relationship skills to achieve success in business and life.

BUS 185 Business Law I -- 3 Sem. Hrs. Cr.

This course begins with a study of our legal system and the principles upon which it is based. Emphasizing those which are business-related, the course then reviews torts such as interference with a prospective business advantage, interference with contractual relations, defamation, false imprisonment and abuse of process. The remainder, and majority, of the course is then devoted to a complete understanding of general contract law.

BUS 186 Business Law II -- 3 Sem. Hrs. Cr.

No prerequisite, however BUS 185 Business Law I is recommended. The course begins with a study of Section 2 of the Uniform Commercial Code, which deals with sales. The course turns next to reviewing the various types of employment relations and business associations, including partnerships and corporations. The remainder of the course is spent studying real estate law, and, if possible, trusts.

BUS 191 Professionalism: SIFE -- 1 Sem. Hrs. Cr.

Development of leadership, teamwork and communication skills through learning, practicing and teaching others the principles of free enterprise.

BUS 210 Business Statistics -- 3 Sem. Hrs. Cr.

Prerequisite: Two years of high school algebra or MAT 101 Intermediate Algebra. Study of descriptive and induction statistical methods as they apply to decision-making in business. Topics to be covered: graphical procedures, descriptive statistical measures, probability, distribution, hypotheses testing, sample sizes, regression and correlation, and nonparametric statistics.

BUS 230 Quantitative Methods for Business Decision Making -- 3 Sem. Hrs. Cr.

Prerequisite: MAT 101 Intermediate Algebra. A study of the quantitative methods commonly used in business and related areas. The course includes a basic algebra and probability review, decision theory, models, linear programming, forecasting, and inventory control.

BUS 238 Business Problem Solving -- 3 Sem. Hrs. Cr.

A capstone course for those students in business and computer science programs. The course will apply knowledge learned in business curriculum including accounting, management, marketing, information technology, E-commerce and office systems through the development of business strategy and implementation. Topics to be covered include development of a mission statement, value creation, SWOT analysis and strategy implementation and assessment. Students will share knowledge learned across their individual disciplines to perform case analysis, promoting critical thinking skills, teamwork and a cross-functional business environment. (This course should be taken in the final semester of a student's program.)

BUS 932 Internship -- 4 Sem. Hrs. Cr.

The business department offers, at certain stages of their curriculum, cooperative programs in which students may gain practical office experience. The program features classroom instruction and supervised on-the-job training. When the student has reached a predetermined level of proficiency, each student is placed at a training station for a minimum of 160 contact hours where practical experience can supplement the classroom skill-building.

CIS 604 Visual Basic -- 3 Sem. Hrs. Cr.

An introduction to structured programming using Microsoft Visual BASIC. Topics will include Windows API objects, variables, data types, mathematical expressions, input and output, standard functions, user-defined functions, control structures, iteration, arrays, and simple sorts.

MGT 101 Principles of Management -- 3 Sem. Hrs. Cr.

No prerequisite, however BUS 102 Introduction to Business is recommended. Management principles, as applied to all business enterprises, are covered. Planning, organizing, directing, controlling, and coordinating functions in the management cycle are emphasized.

OFF 105 Introduction to Keyboarding -- 1 Sem. Hrs. Cr.

In this course students develop touch control of the keyboard and proper keyboarding techniques, which prepares them to use keyboarding skills more effectively.