This course is designed to provide introductory knowledge of accounting principles, concepts, and practices. Included topics are the balance sheet, the income statement, the statement of owner's equity, the statement of cash flows, worksheets, journals, ledgers, accruals, adjusting and closing entries, internal controls, inventories, fixed and intangible assets, liabilities, equity, and financial statement analysis. This course provides a foundation for more advanced work in the fields of accounting and business.

Work-study program for in-depth experience on the job. Cooperative internships are planned and supervised by the college and employers so that each contributes to the student's education and employability. Completion of first year coursework in the AAS Accounting degree with at 2.0 minimum GPA or permission of instructor required.

Combines accounting with electronic spreadsheets. Projects are done on PCs and will include budgeting, financial statements, reports, graphics, depreciation schedules, what-if analysis and other aspects of accounting.

An in-depth study of various payroll systems and includes the study of related law and practices. The student practices preparing payrolls and computing deductions. Emphasis is placed on actual preparation of payroll projects, including payroll tax returns.

Review of financial accounting. Includes advanced statement construction and theory and practice relating to cash, receivables, inventories, investments, and plant and equipment: acquisition, depreciation, re-evaluations.

The accounting capstone course is a comprehensive integration of various accounting and business competencies including accounting research, business and accounting knowledge, computer techniques and communication skills.

The student will evaluate the business skills and commitment necessary to successfully operate an entrepreneurial venture and review the challenges and rewards of entrepreneurship. The student will understand the role of entrepreneurial businesses in the United States and the impact on our national and global economy.

Development of the real numbers as a working replacement set for equations and expressions. Main emphasis is placed on algebraic operations related to polynomials, rational expressions and equations, radical expressions and equations, exponential expressions, and logarithmic expressions. Concepts of relations and functions are introduced allowing for further study in math.

Introduction to the nature and concepts of economics. Topics include economic systems, measurement and analysis of aggregate variables such as national income, expenditures, fiscal and monetary policy, employment, and inflation. Other policies for macroeconomic stabilization and growth are evaluated.

Covers the command and functions available on microcomputers including a word processor, a spreadsheet, and a database. Basic keyboarding skills are essential.

Study of modern methods and procedures used in effective human relations and ethics including information on the following: definition and history of human relations, ethics, diversity, self-esteem, motivation, communication and personality styles, conflict management and resolution, and team building and rapport as well as self expression and effective listening skills.

This course is to provide entry-level bankers with information they need to provide effective service to their customers, thereby having an impact on banking profitability. This information includes how banks affect the economy, why they are in business, what services they provide, and how they provide them. Students also get a basic understanding of the interrelationships of various departments within a bank.

A study of the development of an effective marketing program including consumer behavior, product, pricing, distribution, and promotional strategies.

Analysis of competitive and noncompetitive markets including behavior of producers and consumers. Topics include income distribution, price and income elasticity, production costs, and international trade.

This course begins with entry-level techniques and quickly progresses into more advanced functions. Advanced topics of integrating database files into spreadsheets, how to write macros, Visual Basic code and graphic fundamentals will be presented. Basic keyboarding skills are essential.

Designed to give practical experience in operating word processing software. Emphasis on creating and editing documents using beginning to intermediate editing and formatting features. Basic computer and keyboarding skills are essential.

Stresses improvement of manipulative skill, keyboarding rate, and accuracy. Format and produce academic, business and personal documents using word processing software in mailable format. Emphasis on proofreading, editing, following instructions and keying documents from various copy. Integrates knowledge of the Internet and the computer. Includes timed computer keyboarding skills for creating and editing business documents and sending electronic attachments. Must be able to type thirty gross words a minute.