Accounting and Finance

Course Requirements

First Year - Fall Semester

• ACA 115 Success & Study Skills

  This course provides an orientation to the campus resources and academic skills necessary to achieve educational objectives. Emphasis is placed on an exploration of facilities and services, study skills, library skills, self-assessment, wellness, goal-setting, and critical thinking. Upon completion, students should be able to manage their learning experiences to successfully meet educational goals.

• ACC 120 Prin of Financial Accounting

  This course introduces business decision-making using accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations.

• BUS 115 Business Law I

  This course introduces the student to the legal and ethical framework of business. Contracts, negotiable instruments, the law of sales, torts, crimes, constitutional law, the Uniform Commercial Code, and the court systems are examined. Upon completion the student should be able to identify legal and ethical issues that arise in business decisions and the laws that apply to them.

• ENG 111 Writing and Inquiry

  This course is designed to develop the ability to produce clear writing in a variety of genres and formats using a recursive process. Emphasis includes inquiry, analysis, effective use of rhetorical strategies, thesis development, audience awareness, and revision. Upon completion, students should be able to produce unified, coherent, well-developed essays using standard written English.

• BUS 110 or BUS 137

  Prin of Managerial Accounting or Prin of Managerial Accounting

• CIS 110 or CIS 111

  Prin of Managerial Accounting or Prin of Managerial Accounting

First Year - Spring Semester

• ACC 121 Prin of Managerial Accounting

  This course includes a greater emphasis on managerial and cost accounting skills. Emphasis is placed on managerial accounting concepts for external and internal analysis, reporting and decision-making. Upon completion, students should be able to analyze and interpret transactions relating to managerial concepts including product-costing systems.

• ACC 129 Individual Income Taxes

  This course introduces the relevant laws governing individual income taxation. Topics include tax law, electronic research and methodologies, and the use of technology for preparation of individual income tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various individual tax forms.

• ACC 150 Accounting Software Appl

  This course introduces microcomputer applications related to accounting systems. Topics include general ledger, accounts receivable, accounts payable, inventory, payroll, and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting package to accurately solve accounting problems.

• CTS 130 Spreadsheet

  This course introduces basic spreadsheet design and development. Topics include writing formulas, using functions, enhancing spreadsheets, creating charts, and printing. Upon completion, students should be able to design and print basic spreadsheets and charts.

• ENG 112 Writing/Research in the Disc

  This course, the second in a series of two, introduces research techniques, documentation styles, and writing strategies. Emphasis is placed on analyzing information and ideas and incorporating research findings into documented writing and research projects. Upon completion, students should be able to evaluate and synthesize information from primary and secondary sources using documentation appropriate to various disciplines.

• MAT 110 or MAT 143

  Payroll Accounting or Payroll Accounting

Second Year - Fall Semester

• ACC 140 Payroll Accounting

  This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.

• ACC 220 Intermediate Accounting I

  This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and extensive analysis of balance sheet components. Upon completion, students should be able to demonstrate competence in the conceptual framework underlying financial accounting, including the application of financial standards.

• ACC 225 Cost Accounting

  This course introduces the nature and purposes of cost accounting as an information system for planning and control. Topics include direct materials, direct labor, factory overhead, process, job order, and standard cost systems. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

• BUS 225 Business Finance

  This course provides an overview of business financial management. Emphasis is placed on financial statement analysis, time value of money, management of cash flow, risk and return, and sources of financing. Upon completion, students should be able to interpret and apply the principles of financial management.

• ECO 251 Prin of Microeconomics

  This course introduces economic analysis of individual, business, and industry in the market economy. Topics include the price mechanism, supply and demand, optimizing economic behavior, costs and revenue, market structures, factor markets, income distribution, market failure, and government intervention. Upon completion, students should be able to identify and evaluate consumer and business alternatives in order to efficiently achieve economic objectives.

• Humanities and Fine Arts Elective

  Following are humanities and fine arts elective courses that are recommended for fulfilling humanities and fine arts elective requirements. All of the courses listed earn a minimum of three semester hours of credit. Other courses with humanities and fine arts elective prefixes may be suitable for these requirements as well. Students should discuss all course selections with their advisor before registration. ART 111, ART 114, ART 115, ART 121, ART 131, ART 132, ART 240, ART 241, ART 283, ART 284, DRA 111, ENG 125, ENG 126, ENG 231, ENG 232, ENG 241, ENG 242, ENG 261, ENG 262, HUM 110, HUM 115, HUM 120, HUM 121, HUM 122, HUM 123, HUM 130, HUM 150, HUM 160, HUM 161, HUM 170, HUM 180, HUM 220, MUS 110, MUS 112, MUS 114, MUS 210, PHI 240, REL 110, REL 211, REL 212

Second Year - Spring Semester

• ACC 221 Intermediate Acct II

  This course is a continuation of ACC 220. Emphasis is placed on special problems which may include leases, bonds, investments, ratio analyses, present value applications, accounting changes, and corrections. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

• ACC 267 Fraud Examination

  This course is an introduction to the investigation techniques used to discover fraudulent activities. Emphasis is placed on the techniques for the detection, deterrence and prevention of the major types of occupational and management frauds. Upon completion, students should be able to examine relevant fraud cases and apply critical thinking and technology skills used in fraud examination.

• BUS 260 Business Communication

  This course is designed to develop skills in writing business communications. Emphasis is placed on business reports, correspondence, and professional presentations. Upon completion, students should be able to communicate effectively in the work place.

• DBA 110 Database Concepts

  This course introduces database design and creation using a DBMS product. Emphasis is placed on data dictionaries, normalization, data integrity, data modeling, and creation of simple tables, queries, reports, and forms. Upon completion, students should be able to design and implement normalized database structures by creating simple database tables, queries, reports, and forms.

• ECO 252 Prin of Macroeconomics

  This course introduces economic analysis of aggregate employment, income, and prices. Topics include major schools of economic thought; aggregate supply and demand; economic measures, fluctuations, and growth; money and banking; stabilization techniques; and international trade. Upon completion, students should be able to evaluate national economic components, conditions, and alternatives for achieving socioeconomic goals.