AAS Accounting

An introduction to accounting concepts, ethics, principles, and practices is provided. The focus is upon the accounting cycle, the recording process, financial statement preparation, payroll, and cash control utilizing appropriate technology. Ethics and appropriate technology are applied though the course.

In this course, the theory, purpose, and ethics of federal income tax law will be examined. Students will prepare individual returns including federal tax forms and schedules both manually and electronically. Ethics and appropriate technology are applied throughout the course.

Students will study payroll and personal records, procedures, and regulations. Various laws pertaining to the computation of earnings and withholdings will be addressed. Payroll tax payment requirements and preparation of the employer's federal payroll tax reports will also be included. Ethics and appropriate technology are applied throughout the course.

Accounting concepts, principles and practices from Accounting Principles I are applied to a merchandising business. This course includes specific inventory methods, receivables and payables, bad debt, and valuation of plant and equipment. An overview of basic partnership and corporate transactions is provided. Ethics is applied throughout the course.

Students will apply accounting skills developed in Accounting Principles I and Accounting Principles II, to complete accounting functions through the use of integrated technology. Ethics and appropriate technology are applied throughout the course.

Fundamental concepts of financial analysis and planning are covered. Students will apply ratio analysis and techniques to determine strengths and weaknesses of an organization. Capital budgeting, debt and equity fund raising, and forecasting based on budgets and cash projections are included with more advanced focus upon financial statements, cash, and temporary investments. Creating and evaluating the cash flow statement relative to the decision making process is also addressed. Ethics and appropriate technology are applied throughout the course.

A study of job order and process cost accounting systems is provided. Cost applications for manufacturing, materials, labor, factory overhead, and break-even and cost-volume-profit analysis are covered. An overview of activity based costing (ABC) is also included. Ethics and appropriate technology are applied throughout the course.

Business Principles provides an introduction to fundamental business operations. The course provides insight into the global economy as well as explores management, marketing, economics, human resources, ethics and financial principles.

This course is an introduction to the writing process and the formulation of appropriate workplace communication, as well as the essentials of essay writing. Instruction in effective academic and career reading strategies are introduced, along with basic information literacy skills to retrieve, evaluate, and appropriately use the ideas of others.

This course introduces students to the basic use of computer hardware and software, electronic communication, and the Internet. Students will develop and utilize their technical knowledge, skills, and abilities in working with office technology in order to efficiently perform tasks and complete projects for contemporary academic, professional, and personal use. Students will apply fundamental theoretical, analytical, and problem solving strategies to advance their understanding of computer literacy.

This course will help students learn and apply concepts relating to various workplace situations. Learners will gain a fundamental understanding of the connectivity across course disciplines that incorporate numerical calculations, ratios, proportions, percent, measurement, algebraic concepts, and the ability to visually communicate numerical information.

The internship provides students with valuable field experience under the supervision and evaluation of a cooperating facility and the College. Students apply knowledge and skills gained in the career program for 90 hours at the host site. Students also dedicate 45 total hours for program coordination purposes, evaluation of the internship experience, and refinement of their portfolio.

Students explore the more advanced concepts utilized in spreadsheet software and database technology. A continuation of the students' proficiency development using the integrated office suite is accomplished through the application of advanced skills. Students will learn the core knowledge and skills assessed in the MOS (Microsoft Office Specialist) Certification exam for Excel.

This course introduces students to the basic tenets of the communication process and the necessity of effective communication in order to achieve academic, professional (career), social, and personal goals. Students will consider factors which influence the achievement of those goals for academic, professional (career), social, and personal success, as well as for the creation of productive learning communities and students' transformation into agile, lifelong learners.

This course will introduce the students to issues in macro theory through the use of models, principles and econometric analysis. Topics will include: opportunity costs, supply and demand, market equilibrium, and the assessment of GNP/GDP. Discussions will focus on the impact of business cycles, the role of government in the economy, the financial system, the role of monetary policy and the major issues facing the U.S. economy.

In this course, students are instructed in the various rhetorical modes of academic essay writing, including informative, persuasive, and research-based papers. In addition to academic writing, students are introduced to oral presentations. Students learn to examine the purpose and audience of written and oral communications and craft appropriate messages. Students will also refine their revising and proofreading skills.

This course helps students develop quantitative literacy skills for personal and professional lives. Students will use reasoning and mathematical methods to find solutions to real-world problems. Students will use algebraic, financial, proportional, probabilistic, and statistical methods to draw conclusions and/or make decisions.

This course provides students with an introduction to psychology and the science of human behavior. Students are exposed tou00a0concepts, terminology, principles, and theories foundational to the discipline. Featured topics include research methods, consciousness and learning, emotional and motivational theories, psychological disorders and treatment, personality theories, and social psychology as they relate to personal, professional, and academic life.

In this course students will review career development theory as it relates to the decision- making and planning processes. Students will consider their competencies and behaviors when searching for internship and career entry positions. Learners will process feedback on their self-marketing techniques and input regarding career development practices.