Associate Science Accounting Course Descriptions |
| UNV-111 | Philosophy and Practice of
Lifelong Learning I | Credits: 1- 2 |
This course focuses on understanding and managing the transitions encountered upon entering formal higher education. Emphasis will be placed on developing the skills related to personal effectiveness and lifelong learning. |
| ENG-140 | Communications I | Credits: 3 |
Provides a basic understanding of the writing process with emphasis on those skills necessary for successful expository writing. |
| ENG-141 | Communications II | Credits: 3 |
Provides an advanced understanding of the writing process as applied in business situations. Development of critical thinking skills in reading and self-expression will be stressed. (Must be passed with a grade of "C" or higher.) |
| BUS-105 | Introduction to American
Business | Credits: 3 |
A survey of business principles, problems, and procedures including an overview of production and distribution of goods, ownership, competition, profit, managerial controls, personnel, government, and business relations. |
| PHE-212 | Health, Wellness & Individual
Performance Assessment w/Lab | Credits: 3 |
Utilizing the philosophical framework of holistic health, this course provides an introduction to the principles and concepts essential to healthy living. A weekly laboratory component of the course will give students the opportunity to complete individual physical performance assessments on the five components of health-related physical fitness as well as non-physical assessments. |
| BIL-102 | New Testament Survey | Credits: 3 |
This course covers the literature of the New Testament. Special attention will be given to the life of Christ and the history of the early church, including the life of Paul. |
| COM-115 | Introduction to Human
Communication | Credits: 3 |
Provides students with an understanding of communication encountered in various social settings, with an emphasis on both theoretical and practical aspects. Students will gain an understanding of communication as it affects the individual in message construction, interpersonal interaction, group and organizational settings, public settings, cultural settings, and mass communication settings. Also examines the ethics of communication, and participate in group projects, leading to presentations. |
| MAT-110 | Business Mathematics | Credits: 4 |
A study of the basic arithmetic and algebra used most commonly in general business operations. |
| HST-160 | Western Civilization | Credits: 3 |
This survey course covers foundational cultures of Western Civilization from its beginnings in the Mesopotamian Valley through the modern era. Particular emphasis is given to major economic, political, social, and religious institutions that have fashioned the history of the Western experience. |
| ECO-205 | Basic Economics | Credits: 3 |
An introduction to the principles essential to an understanding of fundamental economic problems within business and society. |
| PSY-155 | Personal Adjustment | Credits: 3 |
This course encompasses a study of stress management and coping skills, the factors that contribute to self-esteem and the maintenance of healthy interpersonal relationships, and the skills required for successful conflict resolution. The course will focus on strategies for developing and maintaining positive mental health. A theoretical framework is presented with a strong emphasis on practical application. |
| ENG-242 | Literature and Ideas | Credits: 3 |
Traces the impact of a particular literary focus or theme that recurs through British and /or American literature. Examples would include war literature, literature of protest, men and women in conflict, cinema and the novel, family dynamics, etc. May not be repeated. |
| ACC-201 | Accounting Principles I | Credits: 3 |
Emphasizes the process of generating and communicating accounting information in the form of financial statements to those outside the organization. No prerequisite. |
| ACC-210 | Using Spreadsheets in Accounting | Credits: 3 |
This course introduces the student to the Microsoft Spreadsheet application. The course provides intensive training in the use of spreadsheets on microcomputers for the accounting profession. The student is taught to automate many of the routine accounting functions. The student will also be taught how to develop spreadsheets for common business functions. |
| FINA-180 | Humanities Fine Arts | Credits: 3 |
An integrated study of history and appreciation of art and music in Western culture from ancient times to present. (Part of the Humanities Core Curriculum.) |
| PHL-283 | Philosophy and Christian
Thought | Credits: 3 |
A consideration of the doctrines held in common by the Christian church. The distinctive teachings held in the Wesleyan tradition will be noted. |
| BUS-150 | Personal Finance | Credits: 3 |
A general course dealing with the problems of the consumer in the American economic system; a practical study of personal consumption, buying habits, health and medical care, and housing; an introduction to investment; and an introduction to insurance. |
| ACC-220 | Payroll Accounting and Taxation | Credits: 3 |
This is a comprehensive payroll course in which federal and state requirements are studied. This includes computation of compensation and withholdings, processing and preparation of paychecks, completing deposits and payroll tax returns, informational returns, and issues relating to identification and compensation of independent contractors. In addition, students will overview electronic commercial systems such as ADP, as well as review the requirements for certification through the American Payroll Association (APA). |
| ACC-202 | Accounting Principles II | Credits: 3 |
Emphasizes the process of producing accounting information for the internal use of a company's management. Prerequisite: ACC-201. |
| BUS-225 | Legal Environment of Business | Credits: 3 |
An introduction to the legal environment of business. Emphasis will be on a realistic application of legal principles to everyday business situations. |
| ACC-230 | Business Taxation | Credits: 3 |
This course is an introduction to the federal tax system. This includes the basic income tax models, business entity choices, the tax practice environment, income and expense determination, property transactions, and corporate, sole proprietorship, and flow-through entities. In addition, individual and wealth transfer taxes will be overviewed. |