ACCOUNTING PRINCIPLES I
This course provides students with an introduction to the fundamental principles and concepts of accounting, including the theory of debit and credit, the accounting cycle, and the end-of-year procedures. Included is the study of the proper presentation of classified financial statements for a proprietorship operating as a service or as a merchandising form of business.
ACCOUNTING PRINCIPLES II
This course is a continuation of Accounting Principles I with special emphasis on internal control, accounting for cash, short-term investments, and receivables. Inventories, plant asset accounting, and intangible assets are included.
ACCOUNTING PRINCIPLES III
This course is a continuation of Accounting Principles II and includes the study of partnership and corporate accounting. Partnership accounting deals with division of income and losses. Corporate topics include capital stock transactions, dividends, treasury stock, earnings per share, current and long-term liabilities, and long-term investments. Also covered is the statement of cash flow.
BUSINESS MATHEMATICS I
This course covers basic mathematical principles as they relate to business and accounting. Students review basic operations including decimals, fractions, equations, and percentages. This course also includes instruction in the calculation of base, rate, and percentage; markup and markdown; and trade and cash discounts. Basic statistical concepts are also introduced.
BUSINESS MATHEMATICS II
This course is a continuation of Business Mathematics I. The course is divided into two 4-week modules. During one module, the students receive instruction in the mathematics of simple and compound interest, annuities, and consumer credit. During the second module, the students develop speed and accuracy in the use of a 10-key pad.
PAYROLL ACCOUNTING
This course is a presentation of the theoretical and practical applications of payroll procedures. It emphasizes the methods of computing wages and salaries, keeping records, and the preparation of various federal and state government reports. Students are required to complete a comprehensive payroll project to show proof of mastery of subject content.
COMPUTERIZED ACCOUNTING
This course is a hands-on approach to learning how automated accounting systems function. Students operate a computerized general ledger system including accounts receivable, accounts payable, inventory, and payroll.
FINANCIAL ANALYSIS AND REPORTING
This course expands on the material covered in Accounting Principles I, II, and III with an emphasis on the application of analytical techniques. These techniques include vertical, horizontal, and ratio analysis and industry comparisons. This information is then compiled in a student portfolio.
ELECTRONIC SPREADSHEETS
This course is an introduction to electronic spreadsheet applications. Through the use of predesigned spreadsheets, students apply the basic functions and concepts of entering, editing, saving, retrieving, and printing. Additionally, students begin to design and structure their own spreadsheets.
ADVANCED SPREADSHEETS AND ELECTRONIC COMMUNICATION
This course provides instruction in advanced spreadsheet operations and electronic communications. Working with ranges and macros, using data and list features, and utilizing electronic communications are covered.
KEYBOARDING I
In this course, students learn the proper use of the keyboard, including the alphabetic keys, figures and symbols, and special marks of punctuation. Techniques and procedures for acquiring stroking accuracy and speed, as well as error identification, are emphasized. A brief introduction of the current operating system will be included.
KEYBOARDING II
This course is designed to improve the students' keyboarding speed and accuracy skills through the use of various methods and drills. Errors are analyzed and individual prescriptive methods are assigned. A production unit on basic business correspondence and one-page reports is included.
INTERMEDIATE ACCOUNTING I*
This course gives in-depth and special attention to a variety of topics that were introduced in Accounting Principles I, II, and III. Topics discussed include a review of the accounting cycle, preparation of financial statements, analysis of cash, receivables, and inventories.
FEDERAL INCOME TAX*
This annually updated tax course offers students a thorough explanation of the federal tax structure, while training them to apply tax principles to specific problems. Emphasis is placed on the 1040 individual income tax return with supplementary schedules.
INTERMEDIATE ACCOUNTING II*
This course continues the in-depth analysis of specific accounting topics such as fixed assets, intangible assets, leases, investments, and a thorough study of corporate accounting including contributed capital and retained earnings. Emphasis is placed on the theoretical aspects of these topics while reinforcing the fundamentals.
COST ACCOUNTING*
This course is concerned with job order and process cost accounting systems with emphasis on the cost cycle, raw materials, labor, factory overhead, and financial statements for the business that operates as a manufacturing concern.
*Degree Program Only
