ACCT 2301 Principles of Financial Accounting 3:3:0
This course is an introduction to the fundamental concepts of financial accounting as prescribed by U.S. generally accepted accounting principles (GAAP) as applied to transactions and events that affect business organizations. Students will examine the procedures and systems to accumulate, analyze, measure, and record financial transactions. Students will use recorded financial information to prepare a balance sheet, income statement, statement of cash flows, and statement of shareholders’ equity to communicate the business entity’s results of operations and financial position to users of financial information who are external to the company. Students will study the nature of assets, liabilities, and owners’ equity while learning to use reported financial information for purposes of making decisions about the company. Students will be exposed to International Financial Reporting Standards (IFRS).
Prerequisite: TSI ELAR (Reading and Writing) and Math requirements met
ACCT 2302 Principles of Managerial Accounting 3:3:0
This course is an introduction to the fundamental concepts of managerial accounting appropriate for all organizations. Students will study information from the entity's accounting system relevant to decisions made by internal managers, as distinguished from information relevant to users who are external to the company. The emphasis is on the identification and assignment of product costs, operational budgeting and planning, cost control, and management decision making. Topics include product costing methodologies, cost behavior, operational and capital budgeting, and performance evaluation
Prerequisite: ACCT 2301
ACNT 1303 Introduction to Accounting I 3:2:2
A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations, and payroll.
ACNT 1411 Introduction to Computerized Accounting 4:2:4
Introduction to utilizing the computer in maintaining accounting records with primary emphasis on a general ledger package.
Prerequisite: ACNT 1303 or concurrent enrollment
BUSI 1301 Business Principles 3:3:0
This course provides a survey of economic systems, forms of business ownership, and considerations for running a business. Students will learn various aspects of business, management, and leadership functions; organizational considerations; and decision-making processes. Financial topics are introduced, including accounting, money and banking, and securities markets. Also included are discussions of business challenges in the legal and regulatory environment, business ethics, social responsibility, and international business. Emphasized is the dynamic role of business in everyday life.
Prerequisite: TSI ELAR (Reading and Writing) requirements met
BUSI 2301 Business Law 3:3:0
The course provides the student with foundational information about the U.S. legal system and dispute resolution, and their impact on business. The major content areas will include general principles of law, the relationship of business and the U.S. Constitution, state and federal legal systems, the relationship between law and ethics, contracts, sales, torts, agency law, intellectual property, and business law in the global context.
Prerequisites: TSI ELAR (Reading and Writing) requirements met
BUSI 2304 Business Report Writing & Correspondence 3:3:0
Theory and applications for technical reports and correspondence in business.
Prerequisites: TSI ELAR (Reading and Writing) requirements met and POFT 1301 or ENGL
BUSI 2305 Business Statistics 3:3:0
Descriptive and inferential statistical techniques for business and economic decision making. Topics include the collection, description, analysis, and summarization of data; probability; discrete and continuous random variables; the binomial and normal distributions; sampling distributions; tests of hypotheses; estimation and confidence intervals; linear regression; and correlation analysis. Statistical software is used to analyze data throughout the course. (BUSI 2305 is included in the Business Field of Study.)
Prerequisites: MATH 1324 or MATH 1314, BCIS 1305
MRKG 1301 Customer Relationship Management 3:3:0
General principles of customer relationship management including skills, knowledge, attitudes, and behaviors.
PBAD 2339 Human Resource Management in the Public Sector 3:3:0
Examination of human resource management in the public sector with an emphasis on civil service, merit systems, and labor law. Topics include recruiting, selecting, training, compensating, and appraising employees.
POFI 1301 Computer Applications I 3:2:2
Overview of computer office applications including current terminology and technology. Introduction to computer hardware, software applications, and procedures.
POFI 1349 Spreadsheets 3:2:2
Skill development in concepts, procedures and application of spreadsheets (Microsoft Office Excel) for business.
POFI 2401 Word Processing 4:2:4
Word processing software (Microsoft Office Word) focusing on business applications.
POFT 1301 Business English 3:3:0
Introduction to a practical application of basic language usage skills with emphasis on fundamentals of writing and editing for business.
POFT 1309 Administrative Office Procedures I 3:3:0
Study of current office procedures, duties, and responsibilities applicable to an office environment.
POFT 1413 Professional Workforce Preparation 4:3:2
Preparation for career success including ethics, interpersonal relations, professional attire, advancement, and job shadowing.
Prerequisite: POFT 1309
POFT 1321 Business Math 3:3:0
Fundamentals of business mathematics including analytical and critical thinking skills.