Year 1 - Fall Fall Course Code Course Title Credit Notes ACC 100 Business Accounting 3 Prerequisite(s): None × Business Accounting : ACC 100 Business Accounting includes the theory and practice associated with double-entry accounting. Special emphasis is placed on the preparation of the documents necessary to complete the accounting cycle. Topics include: transactions, journals, financial statements, schedules, adjustments/closing entries, accounting cycle, cash control, bank reconciliation, and payroll. Prerequisite(s): None ACC 270 Tax Accounting 3 Prerequisites: None × Tax Accounting : ACC 270 A study and preparation of income tax returns and a study of tax regulations and forms. Prerequisites: None BO3 Business Option 3 × Business Option : BO3 BUS 111 Personal Finance 3 Prerequisite(s): None × Personal Finance : BUS 111 This course focuses on basic skills in the management of money with an emphasis on the viewpoint of the individual. Topics to be covered include budgeting, bank accounts, credit cards, borrowing, real estate and housing, transportation, savings, investments, insurance, taxation, retirement, and estate planning. Prerequisite(s): None BUS 120 Business English 3 Prerequisite(s): None × Business English : BUS 120 This course will enable the student to master language principles for the information age. The student will develop language skills while gaining computer experience. The student will gain expertise in basic rules of English grammar, punctuation, capitalization, and number style. Prerequisite(s): None CIS 100 Software Applications 3 Prerequisite(s): None × Software Applications : CIS 100 This course will enable students to work with application software in a career setting or for personal use. Using a project-based approach, students develop an introductory-level competency in word processing, spreadsheet, database, and presentation software. Computer concepts are covered as well. Prerequisite(s): None Year 1 - Spring Spring Course Code Course Title Credit Notes ACC 120 Financial Accounting 3 Prerequisite(s): ACC100 with a grade of C or higher or successful completion of a basic accounting course at the high school or college level. × Financial Accounting : ACC 120 Emphasis is on working with financial reporting and analysis, accounting information systems, internal control, depreciation, inventories, current and long-term assets, current and long-term liabilities, and equity for a merchandising business. Commercial and specialized accounting software is used to solve most problems. Prerequisite(s): ACC100 with a grade of C or higher or successful completion of a basic accounting course at the high school or college level. ACC 125 Computerized Accounting 3 Prerequisite(s): ACC 100 or higher with a grade of C or higher × Computerized Accounting : ACC 125 This course covers small business accounting using QuickBooks software. Topics include printing reports, creating chart of accounts, recording customer and vendor transactions, processing payrolls, creating new companies, working with budgets, exporting to other software, and using the audit trail. Prerequisite(s): ACC 100 or higher with a grade of C or higher ACC 130 Payroll Accounting 3 Prerequisite(s): ACC100 or higher with a grade of C or higher. × Payroll Accounting : ACC 130 Development of skills in preparing time cards, payroll registers, individual employee earnings records, payroll checks, governmental reports, and journal Prerequisite(s): ACC100 or higher with a grade of C or higher. ACC 140 Managerial Accounting 3 Prerequisites: ACC 100 Business Accounting or successful completion of a basic accounting course at the high school or college level with a grade of C or higher. × Managerial Accounting : ACC 140 Emphasis on accounting for corporations, cash flow and financial statement analysis; departmental and manufacturing accounting; and spreadsheet and Prerequisites: ACC 100 Business Accounting or successful completion of a basic accounting course at the high school or college level with a grade of C or higher. BUS 125 Business Communication 3 Prerequisite(s): None × Business Communication : BUS 125 This course covers the role of communication in the business environment and focuses on the most effective methods for creating, sending, and receiving messages. This involves the use of effective oral and written communication skills and writing and evaluating business documents using the principles of correct style, organization, and format. Prerequisite(s): None MO3 Math Option 3 Based upon placement testing requirements. × Math Option : MO3 Based upon placement testing requirements. Course Option Business Options Course Code Course Title Credits Notes BUS 185 Business Ethics and Human Relations 3 Prerequisite(s): None × Business Ethics and Human Relations : BUS 185 This course introduces contemporary and controversial ethical issues facing the business community. Topics include moral reasoning, moral dilemmas, law and morality, equity, justice and fairness, ethical standards, and moral development. The course emphasizes employability skills such as communication, work habits and attitudes, ethics, conflict management, motivation and problem solving, self-concept, perception, self-awareness, personality, values and communications. BUS 190 Leadership Development 3 Prerequisite(s): None × Leadership Development : BUS 190 This course introduces contemporary and controversial ethical issues facing the business community. Topics include moral reasoning, moral dilemmas, law and morality, equity, justice and fairness, ethical standards, and moral development. The course emphasizes employability skills such as communication, work habits and attitudes, ethics, conflict management, motivation and problem solving, self-concept, perception, self-awareness, personality, values, and communications. Course Option Math Options Course Code Course Title Credits Notes MAT 101 Technical Mathematics I 3 Prerequisite(s): Meet placement guidelines × Technical Mathematics I : MAT 101 This is an overview of mathematics course that focuses on technical applications. Topics include basic quantitative problem solving, algebra with technical applications, measurement, proportions, and geometry. This course is designed to provide students with the mathematical background necessary for entering technical career fields. MAT 108 Beginning Algebra 3 Prerequisite(s): None × Beginning Algebra : MAT 108 This is an introductory algebra course that includes applications. Topics include a review of pre-algebra, variable expressions, solving algebraic equations, linear equations in two variables, inequalities, and polynomials. MAT 109 Technical Mathematics II 3 Prerequisites: Meet placement guidelines OR MAT 101 with a grade of C or higher OR MAT 108 with a grade of C or higher × Technical Mathematics II : MAT 109 This is an algebra based mathematics course that focuses on technical applications. Topics include graphing linear equations, systems of linear equations, polynomials, factoring polynomials, quadratic equations, right triangle trigonometry and trigonometry with any angle. This course is designed to provide students with the critical thinking needed for solving complex technical problems.