Business Management - Accounting Specialization, AAS

The scientific study of human society including ways in which groups social institutions and individuals affect each other. Causes of social stability and social change are explored through the application of various theoretical perspectives key concepts and related research methods of sociology. Analysis of social issues in their institutional context may include topics such as social stratification gender race/ethnicity and deviance.

Finite Mathematics addresses topics of the application of common algebraic functions including polynomial exponential logarithmic and rational to problems in business economics and the social sciences. The applications include mathematics of finance including simple and compound interest and annuities systems of linear equations matrices linear programming probability including expected value and statistics including measures of central tendency measures of variation and normal distribution. (Fall Spring Summer)

This course provides a survey of economic systems forms of business ownership and considerations for running a business. Students will learn various aspects of business management and leadership functions; organizational considerations; and decision-making processes. Financial topics are introduced including accounting money and banking and securities markets. Also included are discussions of business challenges in the legal and regulatory environment business ethics social responsibility and international business. Emphasized is the dynamic role of business in everyday life. (Fall Spring Summer)

Introduces and develops foundational skills in applying essential and emerging business productivity information technology tools. The focus of this course is on business productivity software applications including word processing spreadsheets databases presentation graphics data analytics and business-oriented utilization of the internet.

Basic theory and processes of communication skills necessary for the management of an organization's workforce.

Behavioral and legal approached to the management of human resources in organizations.

Leadership and its relationship to management. Prepares the student with leadership and communication skills needed to motivate and identify leadership styles.

Strategic management process including analysis of how organizations develop and implement a strategy for achieving organizational objectives in a changing environment.

The course provides the student with foundational information about the U.S. legal system and dispute resolution and their impact on business. The major content areas will include general principles of law the relationship of business and the U.S. Constitution state and federal legal systems the relationship between law and ethics contracts sales torts agency law intellectual property and business law in the global context.

This is a first course in statistics with topics that span collection analysis presentation and interpretation of data and probability. Analysis includes descriptive statistics correlation and regression confidence intervals and hypothesis testing. (Fall Spring Summer)

An analysis of the economy as a whole including measurement and determination of Aggregate Demand and Aggregate Supply national income inflation and unemployment. Other topics include international trade economic growth business cycles and fiscal policy and monetary policy.

This course is an introduction to the fundamental concepts of financial accounting as prescribed by U.S. generally accepted accounting principles (GAAP) as applied to transactions and events that affect business organizations. Students will examine the procedures and systems to accumulate analyze measure and record financial transactions. Students will use recorded financial information to prepare a balance sheet income statement statement of cash flows and statement of shareholders' equity to communicate the business entity's results of operations and financial position to users of financial information who are external to the company. Students will study the nature of assets liabilities and owners' equity while learning to use reported financial information for purposes of making decisions about the company. Students will be exposed to International Financial Reporting Standards (IFRS).

Career-related activities encountered in the student's area of specialization offered through an individualized agreement among the college employer and student. Under the supervision of the college and the employer the student combines classroom learning with work experience. Includes a lecture component.

Personal and family accounts budgets and budgetary control bank accounts charge accounts borrowing investing insurance standards of living renting or home ownership and wills and trust plans.

Discussion of ethical issues the development of a moral frame of reference and the need for an awareness of social responsibility in management preactices and business actiities. Includes ethical corporate responsibility.

Choose one course from the following:

• ARTS 1301 - Art Appreciation 3 credit hours.
• DRAM 1310 - Theater Appreciation 3 credit hours.
• DRAM 2361 - History of the Theater I 3 credit hours.
• MUSI 1306 - Music Appreciation 3 credit hours.

Intensive study of and practice in professional settings. Focus on the types of documents necessary to make decisions and take action on the job such as proposals reports instructions policies and procedures email messages letters and descriptions of products and services. Practice individual and collaborative processes involved in the creation of ethical and efficient documents.

This course is an introduction to the fundamental concepts of managerial accounting appropriate for all organizations. Students will study information from the entity's accounting system relevant to decisions made by internal managers as distinguished from information relevant to users who are external to the company. The emphasis is on the identification and assignment of product costs operational budgeting and planning cost control and management decision making. Topics include product costing methodologies cost behavior operational and capital budgeting and performance evaluation.

Analysis of the behavior of individual economic agents including consumer behavior and demand producer behavior and supply price and output decisions by firms under various market structures factor markets market failures and international trade.

Career-related activities encountered in the student's area of specialization offered through an individualized agreement among the college employer and student. Under the supervision of the college and the employer the student combines classroom learning with work experience. Includes a lecture component.