ASSOCIATE OF APPLIED BUSINESS IN ACCOUNTING

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2 Program Overview The Associate of Applied Business in Accounting will provide students with a technical curriculum in a field that is universally recognized as integral to business and industry. In addition, the program will teach general education courses appropriate to writing, speaking, teamwork, and socially acceptable behavior. It is the program s mission to prepare students to think in terms of the how and why of all aspects of financial records keeping, to instill the importance of ethics and accuracy in speaking, writing, and data, and to stress the importance of continuous professional development. The program teaches specialized accounting skills through theory and practice, and seeks to educate the student in design, maintenance, and utilization of a financial records system. Broadbased business classes enhance the students skills and prepare them for accounting positions such as accounts receivables, accounts payable, full-charge bookkeeper, inventory control, and other administrative positions.

3 103 Credits 1338 Clock Hours Program Outline Course Code Course Title Credit Hours AC1001 Accounting Principles I 3 AC1002 Accounting Principles II 3 AC1003 Accounting Principles III 3 AC1051 Accounting IV 3 AC1052 Accounting V (Income Tax) 3 AC2001 Accounting VI 3 BA1005 Customer Service 4 LA1001 Business Law 3 MA1001 Business Mathematics 3 EN1001 Communications (Business English) 3 GE1051 Composition 3 AC2002 Computerized Accounting 3 CA1002 Database Management 3 GE1013 Earth/Environmental Science 4 EC1001 Economics 4 AC1053 Finance 3 FS1001 Freshman Seminar 1 AC1054 Intermediate Accounting I 3 AC2003 Intermediate Accounting II 3 IB1001 Introduction to Business 3 GE1007 Introduction to College Mathematics 4 CA1001 Introduction to Computer Concepts 3 JO2001 Job Orientation 3 BA1003 Organizational Behavior 3 AC1004 Payroll Records and Accounting 3 GE1009 Political Science 4 CA1005 Presentations 3 GE1003 Psychology 3 GE1012 Speech 4 CA1006 Spreadsheet Applications I 3 CA1052 Spreadsheet Applications II 3 TY1001 Typewriting/Keyboarding I (Theory) 3 CA1007 Word Processing I 3 Course Code Explanation: The alpha prefixes indicate the course being taught. The numbering system indicates the level of the course, as follows: 1000 series are beginning classes; 1050 series are intermediate Classes; and 2000 series are advanced classes. It is possible for certain intermediate classes to be prerequisites for beginning classes.

4 Course Descriptions Listed Alphabetically by Course Name Unless otherwise indicated, all courses are three (3) credit hours AC1001 PRINCIPLES I The student will learn the basic principles of accounting as applied to business entities with emphasis on accounting terminology and techniques. Students will develop the analytical and decision-making skills necessary for success in a business office. AC1002 PRINCIPLES II This is a continuation of Accounting Principles I focusing on specific accounting problems that face businesses. Emphasis will be placed on accounting for short and long-term assets, inventories, and current liabilities and depreciation. AC1003 PRINCIPLES III The student will learn financial reporting for partnerships and corporations. In particular, accounting for stockholders equity and emphasizing other contemporary accounting issues that face major corporations will be covered. AC1051 IV The course utilizes the microcomputer to provide a hands-on approach to learning how computerized, integrated accounting systems function, while reinforcing basic accounting principles. AC1052 V (Income Tax) This course provides a comprehensive explanation of the federal tax structure and training in the application of the tax principles to specific problems related to the preparation of individual tax returns. AC2001 VI The student will learn basic cost accounting principles for manufacturing firms. Included is a detailed, analytical study of the various costs inherent to a manufacturing firm. Job-order and process costing methods are covered. BA1005 CUSTOMER SERVICE This course introduces and reinforces basic service principles and helps students develop professional customer handling, telephone, and communication skills.

5 LA1001 BUSINESS LAW Fundamentals of commercial and business law are presented. Topics for study include the nature and substance of the law and the creation, classification, operation, and discharge of contracts. Students are given a basic understanding of terms and theories connected with the law. MA1001 BUSINESS MATH A realistic approach to math as it relates to businesses is presented. Students will learn everyday business situations that need mathematical computations with emphasis on mark-ups, discounts, percents, interest, and financial accounting aspects. EN1001 COMMUNICATIONS (Business English) This basic English class concentrates on developing the ability to communicate effectively and correctly. Emphasis is placed on grammar, sentence structure, spelling, and punctuation. GE1051 COMPOSITION This class integrates writing instruction with reading and editing skills. Students learn to write concisely in direct response to assigned readings. AC2002 COMPUTERIZED The course applies the basic accounting principles to a variety of computerized accounting programs. The students will gain expertise on an integrated accounting program, a computerized payroll program, and a computerized tax program. CA1002 DATABASE MANAGEMENT Students are introduced to database management concepts through intensive hands-on use of popular database-management software. Students use a variety of exercises to build from the simple to the complex. Topics include creating tables, forms, reports, and queries. GE1013 EARTH/ENVIRONMENTAL SCIENCE The central theme of the course is the link between humans and their surroundings, specifically the causal interrelationship of humans and the environment. EC1001 ECONOMICS This course teaches the basics of contemporary economic theory encompassing microeconomics and macroeconomics, the international economy, supply/demand, production/cost, competition/monopoly, GDP/economic growth, and labor market issues. AC1053 FINANCE This course studies the methods of securing and managing funds on a short, intermediate, and long-term basis. Studies include the science of collecting, organizing, presenting, and interpreting numerical data for making responsible business decisions. Topical coverage will include forecasting, working-capital management, capital budgeting techniques, and cost of capital. FS1001 FRESHMAN SEMINAR This course presents a variety of college survival skills. Students will be introduced to topics such as personal finances, study habits, and support networks, as well as, note-taking and testtaking strategies.

6 AC1054 INTERMEDIATE I This course consists of broad and in-depth coverage of intermediate accounting topics such as plant assets, depreciation and depletion, and investments. FASB s latest pronouncements are incorporated into this course. AC2003 INTERMEDIATE II A continuation of topics discussed in Intermediate Accounting I. IB1001 INTRODUCTION to BUSINESS This course gives the student insight into the characteristics, organization, and operation of a business. Included in this class is an overview of business and society, business ownership, organization and management, marketing, management of human resources, and business laws. Real-life situations are presented as well as biographical sketches, ethical issues, and case problems. GE1005 INTRODUCTION to COLLEGE MATHEMATICS A realistic comprehensive approach to math as it relates to business and economics Students will learn everyday business situations that need mathematical computations with emphasis on basic mathematical calculations such as mean, median, mode; ratios and proportions; perimeter, circumference, area, and volume; and basic algebraic problem solving. CA1001 INTRODUCTION to COMPUTER CONCEPTS This hands-on computer course requires students to work through a series of tutorial based on the Microsoft Office Suite. It culminates in an opportunity for the ICDL (International Computer Driver s License) certification. JO2001 JOB ORIENTATION The student will focus on effective job-search skills. Specifically, the course covers job-search methods, researching jobs, networking, using the telephone, interviewing, resume preparation, cover letters and follow-up letters, effective time-management strategies, and personal characteristics (dress, attitude). Each student is required to prepare a portfolio. BA1003 ORGANIZATIONAL BEHAVIOR This course will demonstrate how change affects attitudes and behaviors within an organization and how it offers new opportunities and experiences for those who learn how to profit from its potential. Students should be able to comprehend how to transform business challenges into opportunities and advantages. AC1004 PAYROLL RECORDS and The class introduces students to the various aspects of the Fair Labor Standards Act and the various laws that affect employers in their payroll operations. The course covers the procedures employed in a typical payroll-accounting system placing emphasis on the importance of thorough recordkeeping GE1006 POLITICAL SCIENCE This course allows for in-depth discussion and analysis of major contemporary, social, economic, and political issues, their effect on the current world situation, and their potential effect on future generations.

7 CA1005 PRESENTATIONS Students learn to build powerful and visually appealing slides and presentations. This is a hands-on course utilizing widely used presentation software. Topics include creating a presentation using templates, working with text, clip art, fonts, viewing and printing, and more. GE 1003 PSYCHOLOGY This general psychology course introduces students to the study of psychology as a science. Emphasis is placed on the scientific method, major psychological concepts, critical thinking/problem solving skills, social behavior, diversity, and cognitive principles. GE1004 SPEECH Improving oral communication is the aim of this course. Impromptu, extemporaneous, and persuasive speeches will enable participants to gain the confidence necessary to become clear, concise, and effective in expressing their ideas. CA1006 SPREADSHEET APPLICATIONS I This is an introductory course in spreadsheet applications. Topics to be covered include creating, formatting, saving, and printing a spreadsheet, using formulas and statistical/logical, financial functions, creating graphs, what-if analyses, and creating, sorting, and querying lists. CA1052 SPREADSHEET APPLICATIONS II This course is a continuation of Spreadsheet Applications I, and it applies the concepts introduced there. Students will be introduced to advanced features such as creating templates, linking/embedding documents, using macros, PivotTables, formula auditing, data validation, and complex problem solving. TY1001 TYPEWRITING/KEYBOARDING I The goal of this course is the acquisition of correct technique that will provide a sound foundation for the later development of speed and accuracy. The student will be introduced to simple business letters, memos, and report formats. The student will begin to develop proofreading skills. Speed tests will be part of this course, and a student must strive to achieve a speed of 35 net words per minute. TY1051 TYPEWRITING/KEYBOARDING II This is a continuation of the training offered in Typewriting/ Keyboarding I. Attention is centered on applying the technical knowledge to various letter styles, office forms, and manuscript preparation. Speed tests will be part of this course, and a student must strive to achieve a speed of 45 net words per minute. CA1007 WORD PROCESSING I Students will use a Windows-based word processing package to learn such features as inserting, deleting, and formatting text, document storage, retrieval and printing, merging, multi-page documents, columns, graphics, and tables.

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