Accounting – Associate in Applied Science

accountingprogramAccountants and auditors prepare, analyze and verify financial reports and taxes and monitor information systems that furnish this information to managers in business, industry and government.

The accounting/finance major prepares students for initial employment and develops competencies for those already in the field. Students develop skills in the posting and recording of financial data, use of computers, preparation of financial statements and reports, interpretation of financial information, and develop effective supervisory and communicative techniques and skills.

Typical job opportunities and places of employment are: junior accountant with public accounting firms, banks and other financial institutions, educational institutions and other profit and not-for profit organizations.


Program Requirements

Minimum credits 60
Minimum cumulative GPA 2.0
Minimum grade in all courses 2.0
Minimum Jackson College credits 15

GENERAL EDUCATION REQUIREMENTS

GEO 1: Write clearly, concisely and intelligibly

Take the following:

Course # Course Name Credits Prerequisites Notes
ENG 131 Writing Experience I 3 ENG 085 and ENG 091

This is an intensive writing course. Narrative and descriptive modes are stressed. Basic research strategies are introduced. An end-of-the-semester portfolio is required.

GEO 2: Speak clearly, concisely and intelligibly

Take the following:

Course # Course Name Credits Prerequisites Notes
COM 240 Interpersonal Communication 3 ENG 085, ENG 091

(FORMERLY SPH 240) Students will learn to improve communication in one-on-one and small group situations. In this course, students will examine basic verbal and non-verbal elements affecting communication between individuals in family, peer group and work contexts. Specific units of discussion include intrapersonal perspective, conflict resolution, self-disclosure, message generation, intercultural messages and non-verbal communication.

GEO 3: Demonstrate computational skills and mathematical reasoning

Take the following:

Course # Course Name Credits Prerequisites Notes
MAT 133 Introduction to Probability & Statistics 4 MAT 033* or MAT 131 or higher

(FORMERLY MTH 133) (SAME AS CIS 203 AND PSY 144) This course is an introduction to experimental design, data representation, basic descriptive statistics, probability theorems, frequency distributions and functions, binomial and normal probability distributions and functions, probability density functions, hypothesis testing, statistical inference, Chi-square analysis, linear regression, correlation and application of the above in making informed, data driven decisions in real-world contexts. Both graphing calculators and computer-based statistical software (Microsoft® Excel) will be used. If the prerequisite is more than two years old, then the mathematics department recommends the course placement exam be taken or the prerequisite be retaken to ensure the success of the student.

GEO 4: Demonstrate scientific reasoning

Choose one of the following:

Course # Course Name Credits Prerequisites Notes
BIO 110 Introductory Biology 4 ENG 085*, ENG 090* and MAT 033* or higher

Students will investigate the nature of science and critically analyze scientific data. Basic biological concepts including cancer, biostatistics, organic molecules and nutrition, biotechnology, nutrient cycles, and evolution are presented in the context of current issues. This course includes a discussion component which involves reading, critically evaluating, and discussing scientific papers: thus strong college reading and writing skills are recommended. The course is designed for non-science majors and includes a laboratory component.

BIO 132 Human Biology 4 ENG 085* and MAT 020* or higher

Students focus on the structure and function of the human body, the unity and diversity of life, the nature of scientific inquiry, and the principles and processes of evolution as well as contemporary issues that relate to biology. Course includes a laboratory component which focuses on human anatomy.

BIO 158 Environmental Science 4 ENG 085*, ENG 090* and MAT 020* or higher

This course serves as a foundation for environmental science majors. It is also suitable for non-majors interested in environmental topics. Emphasis is placed on laboratory experience, environmental surveys, and class discussions to reinforce scientific principles. Environmental case studies are covered in detail. In laboratory, the students will learn how to analyze quantitative environmental data through application. This class has a laboratory component.

BIO 161 General Biology I 4 ENG 090* and MAT 033* or higher

Biology 161 is the first semester of a one-year general biology experience intended for science majors or pre-professional students. This course covers nature of science, a survey of the major groups of living organisms (bacteria, fungi, plants and animals), the process and evidence for evolution, and the fundamentals of ecology. It provides the foundation for upper level biology courses. This course includes a laboratory component.

BIO 162 General Biology II 4 CEM 131 or higher

Biology 162 is the second semester of a one-year general biology experience intended for science majors or pre-professional students. This course covers the chemical basis of life, cell structure and function, photosynthesis and cellular respiration, molecular and Mendelian genetics, cell division, gene regulation and biotechnology. It provides the foundation for upper level biology courses. This course includes a laboratory component. Successful completion of BIO 161 is recommended prior to enrollment .

BIO 220 Microbiology 4 ENG 085* and MAT 020* or higher

Basic structure and function of microorganisms with special emphasis on recent advances in microbiology, pathogens, disease, control and immunity. Strong biology background recommended. Course includes a laboratory component.

BIO 253 Human Anatomy and Physiology I 4 ENG 085* and MAT 020* or higher

This is the first course of a two-semester course sequence in which students study the anatomy and physiology of the human body. The course includes introductions to basic chemistry, biology and histology and extends to the survey of the integumentary, skeletal, muscular and nervous systems. This course includes a laboratory component in which students are responsible for performing dissections and making original observations on dissected material. The laboratory experience culminates with the use of a plastinated human specimen for observation. A strong background in biology and/or chemistry is highly recommended.

CEM 131 Fundamentals of Chemistry 4 ENG 085* and MAT 033* or higher

Fills requirement for some non-science majors. Provides background for CEM 141 for those with no recent high school chemistry. Fundamental principles of chemistry such as states of matter, simple atomic and molecular structure, and the periodic classification of elements. The study of water emphasizes the properties of solutions and acid-base relations. Course includes a laboratory component.

CEM 141 General Chemistry I 5 CIS 095*, ENG 085*, ENG 090* and MAT 131* or higher

This course is required for most sciences, engineering, and pre-professional health majors. Students who are required to take organic chemistry for their major should enroll in CEM 141 during their first semester. Topics include atomic and molecular structure, periodicity, chemical bonding, states of matter, kinetic molecular theory and stoichiometry. Course includes a laboratory component.

GEL 109 Earth Science 4 ENG 085*, ENG 090* and MAT 033* or higher

This course serves as a foundation for the Earth sciences and Earth science majors. Emphasis is placed on laboratory experience and class discussions to reinforce scientific principles. Earth science case studies are covered in detail. In laboratory, the students will learn how to apply basic scientific principles through active learning and application. This course has a laboratory component.

GEL 160 Introduction to Geology 4 ENG 085* and ENG 090*

The course covers minerals, rocks, earthquakes and volcanoes. It also covers the landscapes and behaviors of continents and oceans. Diagrams, photographs, topographic maps, Internet resources and hands-on exercises are utilized to support the concepts. Course includes a laboratory component.

NSC 131 Contemporary Science 4 ENG 090* and MAT 020* or higher

An interdisciplinary course that introduces the nature of science as a process. Particular topics from biology, chemistry, physics, geology and astronomy covered with an emphasis on critical thinking and evaluating evidence to examine competing theories. This course is ideal as a first science course for students whose science background is minimal, who are anxious about science, or who have not had a science course for several years. Course includes a laboratory component.

PHY 131 Conceptual Physics 4 ENG 085* and MAT 020* or higher

Become familiar with basic concepts used in physics to describe and explain various physical phenomena. The course covers the following topics: kinematics (the description of motion); mechanics (the study of force, momentum and energy); the behavior of solids, liquids and gases; temperature and heat; waves and sound; electricity and magnetism; and optics. The course is designed to familiarize the student with the basics of physics using a minimum of mathematics. Course includes a laboratory component.

PHY 151 Astronomy 4 ENG 085* and MAT 033* or higher

A one-semester conceptual astronomy course for non-science majors. This is a survey course that focuses on four broad content categories: motions of the sky, the solar system, light and stars, and the universe. The emphasis of the course is on critical thinking about specific topics in these categories. The course has an associated laboratory in which students run experiments to verify the concepts presented. The mathematical skills necessary for this course include working with ratios, rates, scaling, unit conversion, percentages, exponents, graphing, basic geometry and substitution into formulas.

PHY 231 College Physics I 4 MAT 131 or higher

Pre-professional and engineering technology students explore kinematics, mechanics, dynamics, thermodynamics, acoustics and general wave motion. Course includes a laboratory component.

PHY 251 Modern University Physics I 5 MAT 151 or higher

Students cover classical mechanics, thermodynamics and wave motion. This course should be elected by all science and engineering students. Course includes a laboratory component.

GEO 5: Understand human behavior and social systems, and the principles which govern them

Choose one of the following:

Course # Course Name Credits Prerequisites Notes
ECN 231 Macroeconomics 3 ENG 101* and MAT 135 (Preferred), MAT 133 or MAT 139 Accepted

This course covers macroeconomics and explains the operation of free markets, the role of government in the economy, measurement of the national product, inflation and unemployment, monetary and fiscal policy, and economic growth.

ECN 232 Microeconomics 3 ENG 101* and MAT 135 (Preferred), MAT 133 or MAT 139 Accepted

This course covers microeconomics: the market structure of firms operating in competition and monopoly, labor markets and unions, how income is distributed, current economic problems, international economics, and alternative economic systems.

GEO 6: Understand aesthetic experience and artistic creativity

Choose one of the following:

Course # Course Name Credits Prerequisites Notes
ART 111 Art History: Prehistoric to 1400 3 ENG 085, ENG 091

This course is a survey of art history and aesthetics covering art and architecture from prehistoric times to 1400.

ART 112 Art History: Renaissance to Present 3 ENG 085*

This course is a survey of art history and aesthetics covering art from the Renaissance through the 20th century.

ENG 210 Introduction to Film 3 ENG 085* and ENG 131

Students are introduced to film as a visual art and to basic film terms and techniques, such as composition, movement, editing and sound. Readings in film history, genre, theory and criticism. Includes JC Winter Film Series.

ENG 246 Short Story & Novel 3 ENG 085* and ENG 131

Students are introduced to traditional and contemporary fictional genres. This course emphasizes understanding, appreciation and the critical analysis of narrative art. Selections for study are chosen from English and American literature as well as world literature in translation.

ENG 247 Poetry & Drama 3 ENG 085* and ENG 131

Students are introduced to lyric and dramatic genres. This course emphasizes understanding, appreciation and enjoyment of poetry and theatre as language performances and literary forms. Selections for study are chosen from English and American literature as well as world literature in translation.

ENG 249 African-American Literature 3 ENG 085* and ENG 131

Survey of the literature of African-American writers. Emphasis is on the major writers in narrative, poetry, fiction, essay and drama.

ENG 252 Shakespeare 3 ENG 085* and ENG 131

Students read representative plays and are introduced to the Elizabethan world. Course emphasizes developing understanding, appreciation and critical analysis skills.

ENG 254 Children’s Literature 3 ENG 085* and ENG 131

Students survey the various genres of children’s literature from a critical point of view. Course emphasizes developing student competency in oral reading and presentation of children’s literature.

ENG 255 American Literature-19th Century 3 ENG 085* and ENG 131

Students examine the development of a distinctive American literature and culture during the 19th century. Students read selections from many writers, with emphasis on major figures such as Hawthorne, Melville, Thoreau, Emerson, Poe, Dickinson, Whitman, Douglass and Jacobs.

ENG 256 American Literature-20th Century 3 ENG 085* and ENG 131

Students examine the literature and culture of America from 1890 to the present, with emphasis on the development of organic and post-modern writing in narrative, poetic and critical modes.

HUM 131 Cultural Connections 3 ENG 085 and ENG 091

This interdisciplinary course examines contemporary issues, their human and technological components, and their historical precedents through art, music, literature and philosophy.

MUS 131 Understanding Music 3 ENG 085*

Lecture and directed listening on the elements, forms and historic chronology of Western music.

THR 116 Introduction to Theatre 3 ENG 085*

Survey of Western theatre and drama. Appreciation of theatre through understanding of historical development and societal function. Theatre architecture, production, costuming and acting styles, and the artists who create them.

GEO 7: Understand and respect the diversity and interdependence of the world’s peoples and cultures

Choose one of the following:

Course # Course Name Credits Prerequisites Notes
ANT 131 Cultural Anthropology 3 ENG 085*

Cultural anthropology is a one semester introductory course. The course focuses on the thesis that every society is based on an integrated culture, which satisfies human needs and facilitates survival. The course also explores the ways in which our own culture fits into the broad range of human possibilities.

COM 250 Intercultural Communication 3 ENG 085* and ENG 090*

(Students cannot receive credit for both COM 250 and COM 350) This course will explore how diverse cultural orientations influence the way we perceive and interact with an increasingly culturally diverse world. We will discuss the causes of intercultural conflicts in different communication settings (interpersonal, small group, school, workplace and global) and how to manage them effectively.

ENG 236 Women In a Changing Society 3 ENG 085* and ENG 131

(SAME AS SOC 236) Inquiry into historical and changing roles of women, looking at causes of these changes and their effects on women and society through literature, sociology, biology and history.

ENG 242 Sports in Film and Literature 3 ENG 131

This course is an inquiry into historical and changing role of sports in American culture through novels, essays, biographies, films, documentaries and sports-related poetry.

ENG 249 African-American Literature 3 ENG 085* and ENG 131

Survey of the literature of African-American writers. Emphasis is on the major writers in narrative, poetry, fiction, essay and drama.

ENG 257 World Literature I 3 ENG 085* and ENG 131

Students compare major themes and writers from Africa, America, Asia and Europe.

FRN 131 Elementary French I 4 ENG 085*

Introduces and develops the four skills of language learning: listening, speaking, reading and writing, with special emphasis on listening and speaking.

GEO 132 World Regions 3 ENG 085* and ENG 090*

This course covers all regions of the world from a human perspective. Topics include resources, population, settlements, agriculture, manufacturing and transportation. There is special emphasis on Internet research in the classroom.

GER 131 Elementary German I 4 ENG 085*

Introduces and develops the four skills of language learning: listening, speaking, reading and writing, with special emphasis on listening and speaking.

HIS 125 African-American History 3 ENG 085* and ENG 090*

Examines the role African-Americans have historically played in the political, economic and social construction of America.

HIS 211 Minority Groups in America 3 ENG 085* and ENG 090*

Sociology of dominant-minority relations in contemporary American society. Attention to specific ethnic, religious, and racial minorities in terms of prejudice and discrimination.

HUM 131 Cultural Connections 3 ENG 085 and ENG 091

This interdisciplinary course examines contemporary issues, their human and technological components, and their historical precedents through art, music, literature and philosophy.

MUS 130 Music of Non-Western Cultures 3 ENG 085*

Discovering the music of non-Western cultures through lecture and directed listening.

PHL 243 Great World Religions 3 ENG 085* and ENG 090*

Students examine the literature and historical settings of great world religions. The relationship of contemporary thought is considered for representative groups.

PLS 262 International Relations 3 ENG 085* and ENG 090*

Survey contemporary world affairs and examine the nation-state system, the struggle for power, and factors creating harmony and hostility among states.

SOC 236 Women in a Changing Society 3 ENG 085* and ENG 131

(SAME AS ENG 236) Inquiry into historical and changing roles of women, looking at causes of these changes and their effects on women and society through literature, sociology, biology and history.

SOC 246 Marriage and Family 3 ENG 085* and ENG 090*

The position and significance of marriage and the family in contemporary society are examined. Issues are examined within the larger political, historical and social context, including marriage and family values within diverse ethnic, minority and gender identity groups. SOC 231 recommended before enrolling in this course.

SPN 131 Elementary Spanish I 4 ENG 085, ENG 091

Introduces and develops the four skills of language learning: listening, speaking, reading and writing, with special emphasis on listening and speaking.

WRL 102 Portuguese Conversation I 2
WRL 103 Portuguese Conversation II 2
WRL 104 Mandarin I 2

RELATED REQUIREMENTS

Take the following:

Course # Course Name Credits Prerequisites Notes
BUA 100 Contemporary Business 3 CIS 095*, ENG 085* and ENG 090*

(FORMERLY BUS 131) As business speeds into the 21st century, new techniques, population shifts, and shrinking global barriers are altering the world at a frantic pace. Learn about the range of business careers available and the daily decisions, tasks and challenges that they face. Emphasis is placed upon developing a vocabulary of business terminology, teamwork, quality, social responsibility and cultural diversity. Understand how management, marketing, accounting, and human resource management work together to provide ethical competitive advantages for firms. This knowledge can help you enhance your career potential.

BUA 220 Principles of Management 3 CIS 095, ENG 085, ENG 091

This management course exposes students to the dynamics of the changing world. Topics such as management functions/processes, quality, leadership styles, power, global issues, and the challenges and opportunities of diversity are included. Emphasis is placed on ethics, decision making, effective communication, evaluating employees, motivational tools, organizational design, environmental scanning, supervising groups, controlling quality, productivity improvement, managing change and conflict, labor relations and time management.

BUA 250 Business Law I 3 CIS 095*, ENG 085* and ENG 090*

This course offers an introduction to law and the legal system, dispute resolution and courts, business ethics, torts, contracts, sales and leases of goods, and negotiable instruments.

CORE REQUIREMENTS

Take the following:

Course # Course Name Credits Prerequisites Notes
ACC 115 Payroll Accounting 2 CIS 101*, ENG 085* and ENG 090*

Accurate payroll records and timely payroll tax reporting are critical elements for all successful businesses. Learn to apply payroll accounting rules and procedures to support business operations. Learn employment and tax laws that affect payroll preparation. Learn the skills, procedures, and concepts necessary to compute a company’s payroll. Topics include hiring, gross pay, FICA taxes, income taxes, employee deductions and benefits, payroll accounting, earnings records, tax deposits, unemployment taxes, recording payroll transactions, Form 940EZ, Form 941, reporting employee earnings and special situations.

ACC 231 Principles of Accounting I 4 ENG 085*, ENG 090*, MAT 033* or higher and CIS 101 or CIS 121

This course is an introductory course in Financial Accounting. Learn the theory and practice of recording financial accounting data and preparation of financial statements in accordance with Generally Accepted Accounting Principles (GAAP) with an emphasis on corporations. Current software and online applications will be utilized.

ACC 232 Principles of Accounting II 4 ACC 231

This course is an introductory course in Managerial Accounting. Learn how accounting impacts managerial decision making. Topics include stocks, bonds, cash flow, cost accounting, break-even analysis, differential analysis, financial statements and budgeting. Current software and online applications will be utilized.

ACC 234 Managerial Accounting 4 ACC 232

Management level professionals from all disciplines will be faced with complex situations and decisions. Appropriate managerial accounting reports and critical thinking skills are crucial to a proactive management process. Learn about financial statement analysis, cash flow forecasting, job order costing in manufacturing, process costing in manufacturing, activity based costing in manufacturing, cost-volume analysis, cost behavior analysis, budgeting, responsibility accounting, case study analysis, critical thinking and decision-making skills.

ACC 240 Intermediate Accounting 4 ACC 231

Professional accountants must have a solid background in Generally Accepted Accounting Principles (GAAP) financial accounting concepts. Review and expand your knowledge of accounting theory and processes, nature and content of the balance sheet and income statement, present value tables and their application, currently applicable General Accepted Accounting Principles (GAAP) and recent Financial Accounting Standards Board (FASB) pronouncements.

Choose one of the following:

Course # Course Name Credits Prerequisites Notes
ACC 214 Income Tax Accounting 3 CIS 095* and MAT 020* or higher

Federal income tax for personal and business use is explored. Concepts covered include taxable income, deductions, exclusions, exemptions and credits against the tax. Proprietorship tax returns including account and depreciation methods, self-employment taxes, self-employed retirement plans, capital gains and losses, disposition of property (both personal and business) and estimated tax declaration.

ACC 246 Volunteer Tax Internship 3

Gain valuable tax preparation work experience by participating in the IRS VITA program. Students will provide free tax preparation services for low- to mid-income earners, the elderly and the disabled in Jackson, Lenawee or Hillsdale counties. Working with both the Community Action Agency and the Internal Revenue Service, students will train and test to become VITA volunteer tax preparers. Training and certification will occur during January; tax preparation fieldwork will take place Feb. 1 through April 15, and ACC 246 coursework will conclude during April. This internship position must be arranged well in advance of tax season with faculty approval late December or early January.

Choose one of the following:

Course # Course Name Credits Prerequisites Notes
ACC 130 QuickBooks Pro 2 ACC 216 or higher and CIS 095*

Today nearly all businesses rely on computer software to facilitate the accounting process. Learn to use the many features of this popular and sophisticated small business computerized accounting system. Topics include customizing the system to your business, invoicing, statements, collections, bill paying, general ledger, budgeting, and tax reports.

CIS 121 Microsoft® Excel® Comprehensive – Windows® 3 ENG 085,* ENG 090* and MAT 020* or higher

Learn Excel® components: charts, creating workbooks, using drawing tools, formatting and auditing worksheets, functions, Internet and intranet documents, modifying and printing workbooks, ranges, database queries, importing and exporting data, macros, working with multiple workbooks, working with existing and creating new templates, and advanced workgroup functions. Keyboarding skills are essential.

ACCOUNTING ELECTIVES

Select electives from courses in ACC, BUA, CIS, ECM, ECN or ENT, if necessary to meet 60 credits required for this degree. Online note: Some students find online ACC courses to be challenging. It is recommended that online accounting students have strong computer skills including proficiency using e-mail, the Internet, experience using Microsoft® Word®, Excel® and skills with attaching files.

Sample Course Map

The following is a sample course map for informational purposes and will not suit every student’s situation. A detailed, individualized course map will be created when a student meets with their Student Success Navigator.

SEMESTER 1

Course # Course Name Credits Prerequisites Notes
ACC 115 Payroll Accounting 2 CIS 101*, ENG 085* and ENG 090*

Accurate payroll records and timely payroll tax reporting are critical elements for all successful businesses. Learn to apply payroll accounting rules and procedures to support business operations. Learn employment and tax laws that affect payroll preparation. Learn the skills, procedures, and concepts necessary to compute a company’s payroll. Topics include hiring, gross pay, FICA taxes, income taxes, employee deductions and benefits, payroll accounting, earnings records, tax deposits, unemployment taxes, recording payroll transactions, Form 940EZ, Form 941, reporting employee earnings and special situations.

ACC 231 Principles of Accounting I 4 ENG 085*, ENG 090*, MAT 033* or higher and CIS 101 or CIS 121

This course is an introductory course in Financial Accounting. Learn the theory and practice of recording financial accounting data and preparation of financial statements in accordance with Generally Accepted Accounting Principles (GAAP) with an emphasis on corporations. Current software and online applications will be utilized.

CIS 121 Microsoft® Excel® Comprehensive – Windows® 3 ENG 085,* ENG 090* and MAT 020* or higher

Learn Excel® components: charts, creating workbooks, using drawing tools, formatting and auditing worksheets, functions, Internet and intranet documents, modifying and printing workbooks, ranges, database queries, importing and exporting data, macros, working with multiple workbooks, working with existing and creating new templates, and advanced workgroup functions. Keyboarding skills are essential.

ENG 131 Writing Experience I 3 ENG 085 and ENG 091

This is an intensive writing course. Narrative and descriptive modes are stressed. Basic research strategies are introduced. An end-of-the-semester portfolio is required.

SEM 140 Seminar in Life Pathways 3

Seminar in Life Pathways is a gateway course to Jackson College. This course is designed to help all students develop the skills, inner qualities and external behaviors needed to take charge of their academic and career success. Students will be guided through an extensive process in making career choices and selecting an academic program of study at Jackson College and beyond. With the exception of second-admit programs, SEM 140 is required of all students.

SEMESTER 2

Course # Course Name Credits Prerequisites Notes
ACC 232 Principles of Accounting II 4 ACC 231

This course is an introductory course in Managerial Accounting. Learn how accounting impacts managerial decision making. Topics include stocks, bonds, cash flow, cost accounting, break-even analysis, differential analysis, financial statements and budgeting. Current software and online applications will be utilized.

BUA 100 Contemporary Business 3 CIS 095*, ENG 085* and ENG 090*

(FORMERLY BUS 131) As business speeds into the 21st century, new techniques, population shifts, and shrinking global barriers are altering the world at a frantic pace. Learn about the range of business careers available and the daily decisions, tasks and challenges that they face. Emphasis is placed upon developing a vocabulary of business terminology, teamwork, quality, social responsibility and cultural diversity. Understand how management, marketing, accounting, and human resource management work together to provide ethical competitive advantages for firms. This knowledge can help you enhance your career potential.

BUA 220 Principles of Management 3 CIS 095, ENG 085, ENG 091

This management course exposes students to the dynamics of the changing world. Topics such as management functions/processes, quality, leadership styles, power, global issues, and the challenges and opportunities of diversity are included. Emphasis is placed on ethics, decision making, effective communication, evaluating employees, motivational tools, organizational design, environmental scanning, supervising groups, controlling quality, productivity improvement, managing change and conflict, labor relations and time management.

COM 240 Interpersonal Communication 3 ENG 085, ENG 091

(FORMERLY SPH 240) Students will learn to improve communication in one-on-one and small group situations. In this course, students will examine basic verbal and non-verbal elements affecting communication between individuals in family, peer group and work contexts. Specific units of discussion include intrapersonal perspective, conflict resolution, self-disclosure, message generation, intercultural messages and non-verbal communication.

MAT 133 Introduction to Probability & Statistics 4 MAT 033* or MAT 131 or higher

(FORMERLY MTH 133) (SAME AS CIS 203 AND PSY 144) This course is an introduction to experimental design, data representation, basic descriptive statistics, probability theorems, frequency distributions and functions, binomial and normal probability distributions and functions, probability density functions, hypothesis testing, statistical inference, Chi-square analysis, linear regression, correlation and application of the above in making informed, data driven decisions in real-world contexts. Both graphing calculators and computer-based statistical software (Microsoft® Excel) will be used. If the prerequisite is more than two years old, then the mathematics department recommends the course placement exam be taken or the prerequisite be retaken to ensure the success of the student.

SEMESTER 3

Course # Course Name Credits Prerequisites Notes
ACC 130 QuickBooks Pro 2 ACC 216 or higher and CIS 095*

Today nearly all businesses rely on computer software to facilitate the accounting process. Learn to use the many features of this popular and sophisticated small business computerized accounting system. Topics include customizing the system to your business, invoicing, statements, collections, bill paying, general ledger, budgeting, and tax reports.

ACC 240 Intermediate Accounting 4 ACC 231

Professional accountants must have a solid background in Generally Accepted Accounting Principles (GAAP) financial accounting concepts. Review and expand your knowledge of accounting theory and processes, nature and content of the balance sheet and income statement, present value tables and their application, currently applicable General Accepted Accounting Principles (GAAP) and recent Financial Accounting Standards Board (FASB) pronouncements.

BUA 250 Business Law I 3 CIS 095*, ENG 085* and ENG 090*

This course offers an introduction to law and the legal system, dispute resolution and courts, business ethics, torts, contracts, sales and leases of goods, and negotiable instruments.

ECN 231 Macroeconomics 3 ENG 101* and MAT 135 (Preferred), MAT 133 or MAT 139 Accepted

This course covers macroeconomics and explains the operation of free markets, the role of government in the economy, measurement of the national product, inflation and unemployment, monetary and fiscal policy, and economic growth.

HUM 131 Cultural Connections 3 ENG 085 and ENG 091

This interdisciplinary course examines contemporary issues, their human and technological components, and their historical precedents through art, music, literature and philosophy.

SEMESTER 4

Course # Course Name Credits Prerequisites Notes
ACC 214 Income Tax Accounting 3 CIS 095* and MAT 020* or higher

Federal income tax for personal and business use is explored. Concepts covered include taxable income, deductions, exclusions, exemptions and credits against the tax. Proprietorship tax returns including account and depreciation methods, self-employment taxes, self-employed retirement plans, capital gains and losses, disposition of property (both personal and business) and estimated tax declaration.

ACC 234 Managerial Accounting 4 ACC 232

Management level professionals from all disciplines will be faced with complex situations and decisions. Appropriate managerial accounting reports and critical thinking skills are crucial to a proactive management process. Learn about financial statement analysis, cash flow forecasting, job order costing in manufacturing, process costing in manufacturing, activity based costing in manufacturing, cost-volume analysis, cost behavior analysis, budgeting, responsibility accounting, case study analysis, critical thinking and decision-making skills.

BUA 111 Personal Finance 3 CIS 095*, ENG 085* and ENG 090*

Provides a fundamental knowledge of financial concerns including financial services, stocks, bonds, budgeting, insurance, real estate, estate and tax planning, buying on credit, borrowing, saving, investing intelligently, and retirement. Analysis of personal objectives to financial planning will be discussed and put into practice.

ENG 246 Short Story & Novel 3 ENG 085* and ENG 131

Students are introduced to traditional and contemporary fictional genres. This course emphasizes understanding, appreciation and the critical analysis of narrative art. Selections for study are chosen from English and American literature as well as world literature in translation.

GEL 109 Earth Science 4 ENG 085*, ENG 090* and MAT 033* or higher

This course serves as a foundation for the Earth sciences and Earth science majors. Emphasis is placed on laboratory experience and class discussions to reinforce scientific principles. Earth science case studies are covered in detail. In laboratory, the students will learn how to apply basic scientific principles through active learning and application. This course has a laboratory component.