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Course Criteria
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3.00 Credits
Intended for students considering a major in business related fields who lack basic computational skills and understanding of mathematical principles for success in the curricula; emphasizes arithmetic operations basic for elementary bookkeeping and office records. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.
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3.00 Credits
Survey course covering world background of business, economic status of the United States, corporate history in America, areas of business, development of American business institutions, business leaders, government in business. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.
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3.00 Credits
Survey of modern US business, analyzing organization and types of businesses, major business functions, business and the environment, roles played by business and consumers in the economy and various economic systems. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.
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1.00 - 2.00 Credits
Instruction in the basic keyboard of a word processor or other automated office equipment. Skill development and application to basic business materials. Writing assignments, as appropriate to the discipline, are part of the course. .5, 1, or 2 lecture hours and 1 or 2 lab hours per week. 1, 2 credit hours.
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3.00 Credits
Basic touch typing techniques; business letters. Writing assignments, as appropriate to the discipline, are part of the course. 2 lecture and 2 lab hours per week. 3 credit hours.
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3.00 Credits
Review of basic arithmetic principles, application of arithmetic operations to business forms and to analysis and solution of problems of percentage, markup, and markdown, discounts, interest, prorating, life and property insurance, taxation, and payrolls. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.
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3.00 Credits
This course presents accounting as an information system that produces summary financial statements, primarily for users external to a business or other enterprise. Students study the forms of business organization and the common transactions entered into by businesses. The emphasis is on understanding and applying basic accounting principles and other concepts that guide the reporting of the effect of transactions and other economic events on the financial condition and operating results of a business. How to analyze and interpret historical financial statements as well, and the limitations of using these in making forward looking business decisions are included. The primary content emphasis will be accounting for current assets and liabilities, long term assets and liabilities, corporations' cash flow statements and financial statement analysis. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Credit in any one of the following courses: Business 100 or Business 111 or Business 141 or Mathematics 110 or higher; or concurrent enrollment in Business 141; or placement test; or Consent of Department Chairperson. 200 minutes per week. 4 credit hours.
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3.00 Credits
This course presents accounting as a system of producing information for use in internally managing a business. The course emphasizes the identification, accumulation and interpretation of information for planning, controlling and evaluating the performance of the separate components of a business. Included is the identification and measurement of the costs of producing goods or services and how to analyze and control these costs. Decision models commonly used in making specific short term and long term business decisions are included. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 181, or Consent of Department Chairperson. 200 minutes per week. 4 credit hours.
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3.00 Credits
General accounting principles applied to factory operations. Includes methods of finding costs of specific orders, lots and processes, and basis of allocating overhead expenses. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 181 or Business 182. 150 minutes per week. 3 credit hours.
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3.00 Credits
Utilizes a computer to perform major accounting tasks such as recording entries, posting to ledgers, generation of trial balances and financial statements, as well as special reports, all encountered in Business 205. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 205. 50 minutes per week. I credit hour.
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