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Course Criteria
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6.00 Credits
(6 credit/8 contact hours) Emphasizes the interpretation of data by management in planning and controlling business activities. Topics include: budgeting, capital investment decisions, price level and foreign exchange, analysis of financial statements, and internal reporting. Prerequisites: None. Corequisites: None. Spring 2009 Course Availability
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5.00 Credits
(5 credit/6 contact hours) Provide the fundamental, intermediate and advanced Microsoft Excel competencies to provide user with the skills necessary to obtain the expert user certification. Topics include spreadsheet creation, financial statements, forecast, amortization schedules, workgroup editing and advanced features such as macros, using charts, importing and exporting data, HTML creation, formulas, Web queries, built-in function, templates, and trends and relationships. Prerequisites: ACC 106 . Corequisites: None. Spring 2009 Course Availability
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3.00 Credits
(3 credit/5 contact hours) Emphasizes use of database management software packages to access, manipulate, and create file data. Topics include: database concepts structuring databases, entering data, organizing data, and managing databases. Prerequisites: None. Corequisites: None. Spring 2009 Course Availability
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5.00 Credits
(5 credit/5 contact hours) Introduces the student to the auditor?s responsibilities in the areas of professional standards, reports, ethics and legal liability. Students learn about the technology of auditing; evidence gathering, audit/assurance processes, internal controls, and sampling techniques. The specific methods of auditing the revenue/receipts process, disbursement cycle, personnel and payroll procedures, asset changes, and debt and equity are learned. Finally procedures related to attest engagements and internal auditing are reviewed. Prerequisites: None. Corequisites: None. Spring 2009 Course Availability
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5.00 Credits
(5 credit/5 contact hours) Provides an introduction to financial reporting and accounting principles for state/local governments and nonprofit entities. Prerequisites: None. Corequisites: None. Spring 2009 Course Availability
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6.00 Credits
(6 credit/8 contact hours) Emphasizes a thorough understanding of cost concepts, cost behavior, and cost accounting techniques as they are applied to manufacturing cost systems. Topics include job order cost accounting, process cost accounting, and standard cost accounting. Prerequisites: None. Corequisites: None. Spring 2009 Course Availability
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2.00 Credits
(2 credit/5 contact hours) Emphasizes the disk operating systems currently used in business. Advanced training is provided on hard/fixed disk management of the personal computer. Topics include: in-residence software, desktop publishing software, batch file preparation, and disk operating systems used in business. Prerequisites: None. Corequisites: None. Spring 2009 Course Availability
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5.00 Credits
(5 credit/5 contact hours) Introduces practical applications of concepts and techniques used to manage personal finance. Topics include: cash management, time value of money, credit, major purchasing decisions, insurance, investments, retirement, and estate planning. Prerequisites: None. Corequisites: None. Spring 2009 Course Availability
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5.00 Credits
(5 credit/5 contact hours) Introduces law and its relationship to business. Topics include: legal ethics, legal processes, business contracts, business torts and crimes, real and personal property, agency and employment, risk-bearing devices, and Uniform Commercial Code. Prerequisites: None. Corequisites: None. Spring 2009 Course Availability
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5.00 Credits
(5 credit/6 contact hours) Provides instruction for preparation of both state and federal partnership, corporation and other business tax returns. Topics include: organization form, overview of taxation of partnership, special partnership issues, corporate tax elections, adjustments to income and expenses, tax elections, forms and schedules, tax credits, reconciliation of book and tax income, tax depreciation methods, and tax calculations. Prerequisites: None. Corequisites: None. Spring 2009 Course Availability
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