Associate of Applied Science
Business
Degrees and Certificates
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General Business, -
Office Professional, Associate of Applied Science -
Business Administration and Management, Associate of Arts/Science - General Studies -
Accounting, Certificate -
Administrative Assistant, Certificate -
General Business, Certificate -
General Office, Certificate -
Office Management, Certificate -
Small Business Management, Certificate -
Accounting, OSA -
Business Management, OSA -
Document Production, OSA -
Google Digital Marketing & E-Commerce, OSA -
Marketing, OSA -
Microsoft Office, OSA -
Office Management, OSA
Courses
ACCT 2301: Principles of Financial Accounting
Credits 3This 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).
ACCT 2302: Principles of Managerial Accounting
Credits 3This 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 16 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.
ACNT 1303: Introduction to Accounting I
Credits 3A study of analyzing, classifying and recording business transactions in a manual and in a computerized environment. Emphasis is placed on understanding the complete accounting cycle and preparing financial statements, bank reconciliations and payroll.
ACNT 1304: Introduction to Accounting II
Credits 3A study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment and valuation of inventories in a manual and in a computerized environment.
ACNT 1311: Introduction to Computerized Accounting
Credits 3Introduction to utilizing the computer in maintaining accounting records with primary emphasis on a general ledger package.
BMGT 1325: Office Management
Credits 3Systems, procedures, and practices related to organizing and planning office work, supervising employee performance, and exercising leadership skills.
BMGT 1327: Principles of Management
Credits 3Concepts, terminology, principles, theories, and issues in the field of management.
BUSG 2309: Small Business Management/Entrepreneurship
Credits 3Starting, operating, and growing a small business. Includes essential management skills, how to prepare a business plan, accounting, financial needs, staffing, marketing strategies, and legal issues.
BUSI 1301: Business Principles
Credits 3This 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.
BUSI 1307: Personal Finance
Credits 3Personal and family accounts, budgets and budgetary control, bank accounts, charge accounts, borrowing, investing, insurance, standards of living, renting or home ownership and wills and trust plans. NOTE: This course is not part of the business field of study and may not transfer toward a degree in business.
BUSI 2301: Business Law
Credits 3The 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.
BUSI 2305: Business Statistics
Credits 3Descriptive 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.
ECON 2301: Principles of Macroeconomics
Credits 3An analysis of the economy as a whole including measurement and determination of Aggregate Demand and Aggregate Supply, national income, inflation and unemployment. Other topics include international trade, economic growth, business cycles and fiscal policy and monetary policy.
ECON 2302: Principles of Microeconomics
Credits 3Analysis of the behavior of individual economic agents, including consumer behavior and demand, producer behavior and supply, price and output decisions by firms under various market structures, factor markets, market failures and international trade.
MRKG 1311: Principles of Marketing
Credits 3Introduction to the marketing mix functions and process. Includes identification of consumer and organizational needs and explanation of environmental issues.
MRKG 1371: Social Media Marketing
Credits 3Use platforms such as Facebook, Twitter, Instagram, LinkedIn, YouTube, Snapchat, etc., to create a social media presence for your business.
POFI 1349: Spreadsheets
Credits 3Skill development in concepts, procedures, and application of spreadsheets. This course is designed to be repeated multiple times to improve student proficiency.
POFI 2301: Word Processing
Credits 3Word processing software focusing on business applications. This course is designed to be repeated multiple times to improve student proficiency.
POFI 2431: Desktop Publishing
Credits 4In-depth coverage of desktop publishing terminology, text editing, and use of design principles. Emphasis on layout techniques, graphics, multiple page displays, and business applications. This course is designed to be repeated multiple times to improve student proficiency.
POFT 1301: Business English
Credits 3Introduction to a practical application of basic language usage skills with emphasis on fundamentals of writing and editing for business.
POFT 1321: Business Math
Credits 3Fundamentals of business mathematics including analytical and critical thinking skills.
POFT 1329: Beginning Keyboarding
Credits 3Skill development in keyboarding techniques. Emphasis on development of acceptable speed and accuracy levels and formatting basic documents.
POFT 2301: Intermediate Keyboarding
Credits 3A continuation of keyboarding skills emphasizing acceptable speed and accuracy levels and formatting documents.