| 101-104 | Database for Accounting | 2 | 101-106 This course introduces intermediate Microsoft Access concepts with accounting applications. Students will create forms, sub forms, and reports for accounting applications. Students will also learn to use the switchboard manager, create macros, create charts, and administer a database system. In addition, students will also be introduced to PDF applications used for reporting accounting information. |
| Course #: | 101-104 |
| Title: | Database for Accounting |
| Credits: | 2 |
| Prerequisites/Comments: | 101-106 This course introduces intermediate Microsoft Access concepts with accounting applications. Students will create forms, sub forms, and reports for accounting applications. Students will also learn to use the switchboard manager, create macros, create charts, and administer a database system. In addition, students will also be introduced to PDF applications used for reporting accounting information. |
| 101-118 | Managerial Accounting | 3 | 101-125 This course prepares learners to analyze managerial accounting principles in making effective business decisions. Learners will develop proficiency in cost system designs, cost management, budgeting, activity-based costing, and cash management. Through hands-on activities and assessments, learners will demonstrate their knowledge and skills in utilizing accounting information to enhance organizational performance. |
| Course #: | 101-118 |
| Title: | Managerial Accounting |
| Credits: | 3 |
| Prerequisites/Comments: | 101-125 This course prepares learners to analyze managerial accounting principles in making effective business decisions. Learners will develop proficiency in cost system designs, cost management, budgeting, activity-based costing, and cash management. Through hands-on activities and assessments, learners will demonstrate their knowledge and skills in utilizing accounting information to enhance organizational performance. |
| 101-131 | Accounting Systems | 3 | 101-116 Student will examine the systems development life cycle including systems principles and internal controls. They will then apply these principles and controls to various systems analysis, designs, and implementation projects. |
| Course #: | 101-131 |
| Title: | Accounting Systems |
| Credits: | 3 |
| Prerequisites/Comments: | 101-116 Student will examine the systems development life cycle including systems principles and internal controls. They will then apply these principles and controls to various systems analysis, designs, and implementation projects. |
| 101-163 | Accounting Capstone | 3 | 101-116 and 101-121 and 101-123 and 101-125 This project-based course is a culmination of the knowledge and skills from financial accounting, cost accounting, payroll accounting, information systems, accounting spreadsheets, and income tax. The course project entails a service-based business including the sales of goods and services. The project will include creating a business, developing the computerized accounting information system, performing the daily accounting transactions, updating the inventory records, performing financial reporting and analysis, preparing payroll and completing payroll forms, and preparing tax documents. |
| Course #: | 101-163 |
| Title: | Accounting Capstone |
| Credits: | 3 |
| Prerequisites/Comments: | 101-116 and 101-121 and 101-123 and 101-125 This project-based course is a culmination of the knowledge and skills from financial accounting, cost accounting, payroll accounting, information systems, accounting spreadsheets, and income tax. The course project entails a service-based business including the sales of goods and services. The project will include creating a business, developing the computerized accounting information system, performing the daily accounting transactions, updating the inventory records, performing financial reporting and analysis, preparing payroll and completing payroll forms, and preparing tax documents. |
| 101-126 | Income Tax Preparation | 2 | Spring only | 101-123 This course provides students with a practical application of individual income tax laws. Students will exhibit professionalism, interview taxpayers, use tax resources, and prepare individual income tax returns using software and electronic filing. Students practice these skills while participating in the Internal Revenue Service sponsored Voluntary Income Tax Assistance program. |
| Course #: | 101-126 |
| Title: | Income Tax Preparation |
| Credits: | 2 |
| Prerequisites/Comments: | Spring only | 101-123 This course provides students with a practical application of individual income tax laws. Students will exhibit professionalism, interview taxpayers, use tax resources, and prepare individual income tax returns using software and electronic filing. Students practice these skills while participating in the Internal Revenue Service sponsored Voluntary Income Tax Assistance program. |
| | or | |
| or |
| 101-133 | Acct Govt & Nonprofit Entities | 2 | Fall only | 101-113 This course introduces the learner to fund based accounting concepts used by governmental units, non-profit organizations, and healthcare entities in accordance with GASB. We will explore the governmental fund accounting cycle starting with budgetary requirements, recording journal entries, and concluding with reporting for the various fund types. Accounting and reporting activities for non-profit organizations, including healthcare entities, will be explored. |
| Course #: | 101-133 |
| Title: | Acct Govt & Nonprofit Entities |
| Credits: | 2 |
| Prerequisites/Comments: | Fall only | 101-113 This course introduces the learner to fund based accounting concepts used by governmental units, non-profit organizations, and healthcare entities in accordance with GASB. We will explore the governmental fund accounting cycle starting with budgetary requirements, recording journal entries, and concluding with reporting for the various fund types. Accounting and reporting activities for non-profit organizations, including healthcare entities, will be explored. |
| | or | |
| or |
| 101-160 | Accounting Internship | 2 | 128 hours | 101-116 Culminates the accounting program with 128 hours of accounting experience. Individuals participating in a work experience will have the opportunity to practice acquired skills and knowledge from the Accounting program coursework. This course is designed to help the student, instructor, and site supervisor to focus on major outcomes of the training and general readiness for employment in the accounting field. |
| Course #: | 101-160 |
| Title: | Accounting Internship |
| Credits: | 2 |
| Prerequisites/Comments: | 128 hours | 101-116 Culminates the accounting program with 128 hours of accounting experience. Individuals participating in a work experience will have the opportunity to practice acquired skills and knowledge from the Accounting program coursework. This course is designed to help the student, instructor, and site supervisor to focus on major outcomes of the training and general readiness for employment in the accounting field. |
| 809-195 | Economics | 3 | Designed to give an overview of how a market-oriented economic system operates, and it surveys the factors which influence national economic policy. Basic concepts and analyses are illustrated by reference to a variety of contemporary problems and public policy issues. Concepts include scarcity, resources, alternative economic systems, growth, supply and demand, monetary and fiscal policy, inflation, unemployment and global economic issues. |
| Course #: | 809-195 |
| Title: | Economics |
| Credits: | 3 |
| Prerequisites/Comments: | Designed to give an overview of how a market-oriented economic system operates, and it surveys the factors which influence national economic policy. Basic concepts and analyses are illustrated by reference to a variety of contemporary problems and public policy issues. Concepts include scarcity, resources, alternative economic systems, growth, supply and demand, monetary and fiscal policy, inflation, unemployment and global economic issues. |
| | or | |
| or |
| 809-291 | Principles of Microeconomics | 3 | Introduces, describes, and analyzes how markets work and emphasizing what they do well and why they sometimes fail. Students will analyze how individuals, businesses, and governments choose to use scarce resources. Current issues will be discussed using economic concepts such as income distribution, market structure, and efficiency. Business decisions will be examined with regard to cost analysis and output determinations. Topics such as the environment, regulation vs. deregulation, international markets and trade, technology, and economic development will be discussed. |
| Course #: | 809-291 |
| Title: | Principles of Microeconomics |
| Credits: | 3 |
| Prerequisites/Comments: | Introduces, describes, and analyzes how markets work and emphasizing what they do well and why they sometimes fail. Students will analyze how individuals, businesses, and governments choose to use scarce resources. Current issues will be discussed using economic concepts such as income distribution, market structure, and efficiency. Business decisions will be examined with regard to cost analysis and output determinations. Topics such as the environment, regulation vs. deregulation, international markets and trade, technology, and economic development will be discussed. |