Business & Information Technology

To prepare the students to enter the field of accounting or transfer to a higher education institution.

• Graduates seeking a job secure a position in the field of accounting within two years.
• Graduates seeking further education transfer to a higher education institution.

To prepare the students to interact effectively within a diverse business population.

• Students will interact effectively within a diverse student population by completing collaborative projects.
• The student will demonstrate an awareness of global economic, social, and environmental developments.

To prepare the student to communicate effectively.

• Students will communicate appropriately with instructors and peers on classroom assignments and projects.

To train students to solve problems specific to accounting.

• Students will demonstrate the use of computers as a problem-solving tool.
• Students shall analyze and solve accounting problems.

To introduce students to a variety of international business scenarios.

• Students will demonstrate an understanding of worldwide issues related to business.

To prepare students to demonstrate information literacy.

• Students will use traditional and contemporary information technology.
• Students will identify, access, and appropriately use authoritative sources of information.

College Seminar is an opportunity for students to develop the skills necessary to improve the chances for success in the college environment. General College procedures, the fundamental notions of time management and study skills, and the specific responsibilities of today's students in a variety of local and global environments are discussed. One or more collaborative projects will be an integral part of the course. Corequisites: The course must be taken in the student's first thirty hours of study. General first year courses would usually be taken at the same time.

This course is the first of a sequence that explores fundamental accounting principles, concepts, and practices as a basis for the preparation, understanding, and interpretation of accounting information. It covers the complete accounting cycle for service and merchandising businesses through the adjustment and closing of the books and the preparation of the income statement, the statement of owner equity, and the balance sheet.The details of accounting for cash, receivables, inventory, long-lived assets, and current liabilities are investigated.

This course investigates the application of law to societal and business relationships through a study of the concept of commercial law and its sources, the law of contracts, the law of sales, the law of agency, negotiable instruments, and secured transactions. Lecture, discussion, and case study help to develop awareness of the logic and application of the law.

This course provides knowledge of relevant computer skills and a solid foundation in the terminology and concepts of computer technology. Experience is provided with a variety of microcomputer software applications, including word processing, electronic spreadsheets, graphics, file management, and integrated software. Concepts and terms focus on preparing for a technologically oriented society and using the computer as a tool for productivity, research, and communication.

English 1 is a composition course. By focusing on several kinds of writing--self expressive, informative, argumentative/persuasive, and others--it teaches the student to produce the clear, correct and effective prose required in a wide variety of professions and occupations. Class meetings are a blend of lecture and discussion with frequent in-class writing activities. Conferences may be required. Readings are studied as models of good writing and for the ideas they contain. There are eight writing assignments altogether, including an in-class essay, a research-based assignment, and a business writing assignment. Prerequisites: Appropriate evaluation on the placement test writing sample, or successful completion of EN099 Introduction to College English, or successful completion of SL116 ESL4 Advanced Composition, or permission of Humanities Department Head or course instructor.

A wide variety of credit courses including but not limited to swimming, fitness center, badminton, tennis, golf, bowling and aerobic dance.

This course is the second of a sequence that explores fundamental accounting principles, concepts, and practices as a basis for the preparation, understanding, and interpretation of accounting information. It covers corporate equity (including the statement of retained earnings), long-term debt, time-value concepts, capital budgeting, cost-volume-profit analysis, and financial statement analysis. Prerequisite: AC115 Accounting 1.

A wide variety of credit courses including but not limited to swimming, fitness center, badminton, tennis, golf, bowling and aerobic dance.

This course introduces intermediate algebra-level knowledge and skills. Topics include exponents and radicals, polynomial and rational expressions, functions and relations and their graphs, inequalities, and systems of linear equations. Linear, quadratic, rational, and radical equations are solved. Applications are included. Prerequisite: An appropriate placement test result or MA045 Basic Math Skills or MA050 Introductory Mathematics.

This course seeks to deepen the students' understanding of human nature and the human condition through the study of ideas and values expressed in both imaginative literature and a full-length book of non-fiction. To this end, students use and develop critical thinking and language skills. They do so mainly in their attempts to raise and answer questions in their readings, discussions, and expository writing tasks, which may include exploratory writing, an academic journal, reports and essays. A library-oriented research project is required. Prerequisite: EN101 English 1: Composition or EN105 English Composition for Speakers of Other Languages

This course will extend the knowledge of the student who is already familiar with electronic spreadsheets. Various spreadsheet packages will be examined. Popular software packages will be chosen to illustrate the similarities and differences among the electronic spreadsheets. Students will cover intermediate and advanced spreadsheet techniques, including exploring the power of functions in depth, using analytical graphics, and writing macros to automate their spreadsheets. The course will be taught in a lecture and laboratory format. Each student will be required to take examinations and complete projects on the computer. Prerequisite: IS101 Introduction to Personal Computers. Corequisites: MA115 Intermediate Mathematics 1 or MA110 Elementary Statistics.

A wide variety of credit courses including but not limited to swimming, fitness center, badminton, tennis, golf, bowling and aerobic dance.

This course covers the effective development, presentation, and analysis of data. Topics include job process costing, cost allocation, joint product costing, and standard cost accounting, variance analysis, relevant costing and responsibility accounting. Prerequisite: AC116 Accounting 2.

This course develops an understanding of the basic functions of management as well as the social and economic responsibilities of those people engaged in management. Emphasis is placed on the problem of decision-making under conditions of uncertainty.

This course studies the behavior of the individual and firm in allocating resources in a market system under various the degrees of competition. Topics include the nature of economics, scarcity choice, market pricing and applications, theory of consumer choice, business cost measurement, forms of competition, antitrust and regulations of business, factor pricing, externalities, and pollution. Poverty-income distribution, labor economics, or agricultural economics may also be discussed.

This course develops the role of the finance function and financial decision-making as it relates to the entire business organization. It stresses the financial planning of the requirements for funds, the effective acquisition of these funds (from internal sources and from capital markets), and the control of the use of these funds within the business. Prerequisite: AC116 Accounting 2.

This course uses a variety of standard computerized business systems such as general ledger, purchasing, accounts payable, inventory, payroll, cash receipts, and accounts receivable to enter, process and store data in operational-level transaction processing. Prerequisites: AC115 Financial Accounting and either IS100 Introduction to Computer Applications & Concepts or IS101 Computer Applications & Concepts 1 or IS102 Computer Applications & Concepts 2.

A wide variety of credit courses including but not limited to swimming, fitness center, badminton, tennis, golf, bowling and aerobic dance.

This course provides an in-depth understanding of the conceptual and theoretical framework underlying accounting principles and the application of accounting theory to practical business situations. Topics include the classified balance sheet,multi-step and single-step income statements, current assets, and investments. Prerequisite: AC116 Accounting 2.

This course introduces probability and statistics. Topics include graphs, tables, frequency distributions, measures of central tendency and dispersion, normal distribution, correlation and regression, probability, and inferential statistics. This course is available in two formats: lecture only, or lecture plus laboratory using technology. Prerequisite: An appropriate placement test result or MA045 Basic Math Skills or MA050 Introductory Mathematics.

Any AC, BM (above 101), or IS course other than those already required in the program. BM294, Business Internship, substitutes for two business electives.

A wide variety of credit courses including but not limited to swimming, fitness center, badminton, tennis, golf, bowling and aerobic dance.