Business & Information Technology

To prepare the students to enter the field of accounting.

• Graduates secure a job in the field of accounting within two years.
• Graduates seeking further education transfer to a degree program in accounting.

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

• Students will interact effectively within a diverse student population by working collaboratively.

To prepare the student to communicate effectively.

• Students will communicate appropriately with instructors and peers through written or oral assignments.
• Students will visually and graphically communicate through presentations and/or 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 be able to gather, organize, interpret, and report financial data.

• Students will solve accounting problems using appropriate methods and principles.

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.

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.

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 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.

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.

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 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 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 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.

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 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.