ACCT101R  Accounting I - 3 Class Hours/3 Credits
This course is designed to give the student a fundamental understanding of accounting principles. It covers the accounting cycle, accounting systems, internal controls, specific journals, receivables and payables, the matching concept and the adjusting process, and accounting for a merchandising business.

ACCT102R  Accounting II  - 3 Class Hours/3 Credits
This course is designed to strengthen the student’s accounting ability. It covers receivables and temporary investments, inventories, plant and intangible assets, payroll and payroll taxes. (Co/Prerequisite: ACCT101R)

ACCT103R  Fundamentals of Accounting - 3 Class Hours/3 Credits
This course introduces the student to basic accounting principles – the accounting cycle, financial statements, subsidiary ledgers, banking procedures, payroll procedures, and computerized accounting.

ACCT105R  Spreadsheets - 2 Class Hours/3 Lab Hours/3 Credits
This course develops student skill in creating and maintaining business-oriented spreadsheets. Advanced topics include formulas, function, graphics, database manipulation, and report generation. Keyboard macros and other productivity enhancements are also presented. (Co/Prerequisite: BCPT101R)

ACCT200R  Intermediate Accounting - 3 Class Hours/3 Credits
This course covers financial statement analysis, current and plant assets, and other assets. It also covers current, long-term and contingent liabilities, paid-in capital and retained earnings. (Co/Prerequisite: ACCT203R)

ACCT201R Accounting for Nonprofit Organizations -  3 Class Hours/3 Credits
This course will teach students basic information of not-for-profit accounting and its primary users: federal, state and local governments; hospitals; non-profit organizations and schools. Upon successful completion of the course, the student should be able to describe the primary funds and accounting groups, assist in the budget process, and practice variances among the major nonprofit organizations according to their authoritative pronouncements.(Prerequisites: ACCT102R or Permission of Instructor)

ACCT202R Accounting for Healthcare - 3 Class Hours/3 Credits
Accounting for Healthcare begins with an introduction to healthcare finance and a description of the current financial environment in which healthcare organizations function. It then will explore the basics of financial and managerial accounting, presenting concepts that are critical to making sound financial decisions to better the cost-effectiveness of the organization. (Prerequisites: ACCT102R or Permission of Instructor)

ACCT203R  Accounting III - 3 Class Hours/3 Credits
This course is designed to further the student’s accounting ability. It covers partnership and corporate accounting. It also covers stockholder equity, earnings per share and dividends, long-term liabilities and bonds, and the statement of cash flows. (Co/Prerequisite: ACCT102R)

ACCT204R  Introduction to Finance - 3 Class Hours/3 Credits
This course is designed to acquaint the student with the manner in which the financial system functions and with the techniques used to reach financial decisions. Major topics to be studied include financial markets, financial performance, securities valuation, capital budgeting, and asset management. A conceptual understanding of the financial decision-making process is developed. The importance of ethical behavior is considered throughout. (Prerequisites: ACCC102, BUS101R, MATH106R or Economics)

ACCT212R  Taxes - 3 Class Hours/3 Credits
This course covers the federal income tax laws relating to individuals, proprietorships, partnerships and corporations; tax forms and schedules will also be studied.

ACCT215R  Cost Accounting - 3 Class Hours/3 Credits
This course covers the concepts of cost accounting as it relates to job - order systems, and process cost systems as well as profit analysis, budgeting and performance evaluation. (Co/Prerequisite: ACCT102R)

ACCT216R  Computerized Accounting - 1 Class Hour/2 Lab Hours/2 Credits
This course covers small business accounting using QuickBooks Pro software. Topics include creating and maintaining a chart of accounts, recording customer and vendor transactions, processing payroll, maintaining inventory, recording adjustments and year-end procedures, printing reports and graphs, creating budgets and estimates, and exporting data to Excel. (Co/Prerequisite: ACCT101R)

BCPT101R  Introduction to Computer Applications - 2 Class Hours/3 Lab Hours/3 Credits
This course provides the student with an introduction to and working proficiency with microcomputers. Computer literacy and familiarity with common commercial application software will be developed in a laboratory setting. It will feature the use of IBM-compatible hardware, the Windows operating system, Microsoft Office suite (Word, Excel, Access, Powerpoint 2007), and the Internet.

BCPT104R  Word Processing - 2 Class Hours/3 Lab Hours/3 Credits
This course provides a conceptual base for understanding the new office technology as advanced by electronic word processing systems and an application base for working on word processing equipment. It examines the kinds of information being processed today and develops analytical skills in the systems approach to communications. The course develops the basic techniques of word processing in the creation, deletion, editing, manipulation, and retrieval of files/documents on the microcomputer. It also introduces advanced printing formats for manuscripts and form letter maintenance and retrieval. (Co/Prerequisite: BUS106R)

BUS101R  Introduction to Business - 3 Class Hours/3 Credits
This course provides a framework for understanding business organizations and the relationships that exist in the areas of accounting, management, marketing, human resources, and production and distribution. The course focuses on the inter-relationship of the components and their role in the business process.

BUS102R  Business Correspondence - 3 Class Hours/3 Credits
This course develops and refines the student’s punctuation, grammar, and business writing skills necessary to produce quality business documents.

BUS104R  Principles of Marketing - 3 Class Hours/3 Credits
The course examines the principles incorporated in the "market concept" as it relates to the performance of business activities directed towardand incident to, the flow of goods and services to customer or user.  The course will introduce the student to the "marketing mix" which is composed of product, price, place, and promotion.  Emphasis will also include planning, research and the organization of the marketing function.  Environments included are consumer, industrial, profit, non-profit and global.  (Prerequisite: BUS101R or Permission of Instructor)

BUS105R  Business Math - 3 Class Hours/3 Credits
This course emphasizes common business math applications used to solve math problems dealing with banking, simple and compound interest, promissory notes, payroll, depreciation, insurance, annuities, inventory and overhead, markup/markdown, discounts, percents, taxes, and business statistics.

BUS106R  Keyboarding - 3 Lab Hours/1 Credit
This course emphasizes the development of typing skills necessary to function in today’s business world. It develops skills in designing, formatting, and typing business letters, memos, short reports, and special information forms. This course will develop touch keyboarding skills and improve accuracy and speed for inputting alphabetic and numeric data.

BUS110R  Principles of Management - 3 Class Hours/3 Credits
This course provides a basis for the understanding and development of the skills needed to function productively as a manager and is intended as a base from which the student will be able to develop his/her own creative initiative with application to the challenges encountered by managers at all levels. Study of the aspects and techniques of planning, organizing and staffing, directing, and controlling is accomplished through lecture, discussion and case studies. Emphasis is placed on the quantitative aspects of management techniques. Other areas covered include: organizational characteristics, staffing, control techniques, total quality management, leadership characteristics, decision making motivation, and team development.  Executing managerial responsibilities in both the profit and non-profit environments. (Prerequisite: BUS101R or Permission of Instructor)

BUS111R  Leadership Training for Business Managers- 3 Class Hours/3 Credits
This course addresses leadership from three vantages points: the executive-level, the mid-level manager and the individual contributor or team leader.  Each vantage point calls for competencies in the following leadership areas: Leadership Styles, Leadership influences on employee motivation, drive and commitment, Group Communication, Operational Leadership, Organizational Behavior, Managing Organizational change, Strategic Leadership, and performance management. 


BUS201R  Human Resources Management - 3 Class Hours/3 Credits
The purpose of this course is to familiarize the student with the scope and content of the personnel function. Through case analyses and lectures, this course studies the relationship between operating and personnel managers in employment planning, staff recruitment and selection, management training and development, performance appraisal and compensation, and the promotion of equal employment opportunities.  Examine the human resource function in implementing the overall strategy of the organization.  (Co/Prerequisite: BUS110R or Permission of the Instructor)

BUS202R  Healthcare Management  - 3 Class Hours/3 Credits
This course provides an overview of concepts and issues related to healthcare leadership and management. Through examination of management topics and healthcare situations, the student will explore the skills and knowledge needed to be successful in a diverse and every changing healthcare environment. Topics will include healthcare leadership, organizational design as it relates to the unique nature of healthcare organizations, managing professionals, performance improvement, teambuilding and teamwork, and diversity in the workplace. (Prerequisites:  BUS110R or Permission of Instructor)

BUS204R  Small Business Management - 3 Class Hours/3 Credits
A study of management techniques as applied to small business is covered in this course. Includes requirements necessary in launching a new venture and managing an ongoing business. Topics covered include business plan development, computer applications, human resources, purchasing, marketing, taxation, and risk management and control procedure. Requires students to develop a comprehensive business plan for a new venture of their choosing which is presented as both an oral and written proposal. (Prerequisites: BUS101R, BUS104R, BUS110R or Permission of Instructor)

BUS240R  Business Law - 3 Class Hours/3 Credits
This course introduces the student to law as it relates to business and to consumers. It covers the federal and state court systems and administrative agencies. Emphasis is on civil law as it relates to contracts; however, crimes and torts, as well as commercial paper and types of business organization, will also be covered.



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