Accounting

In this course, students are introduced to the fundamental principles of financial accounting. This includes concepts governing the recording and reporting of accounting data. Students examine receivables, payables, inventory, depreciation, fixed assets, current and long-term liabilities and stockholder's equity.

Prerequisites: MAT 090 with a C grade or higher, or completion of MAT 195 with a B grade or higher, or completion of ACC 100 with a C grade or higher. - Must be completed prior to taking this course.

In this course, students explore the preparation and understanding of financial information and accounting theory and practice to gain an understanding of the framework of the United States Generally Accepted Accounting Principles (U.S. GAAP). Students focus on the recognition of economic transactions utilized in preparation of financial statements. Related disclosures as they pertain to cash, receivables, inventory, property, plant and equipment are explored. The time value of money, depreciation and asset impairment are also discussed.

Prerequisites: Complete ACC-203. - Must be completed prior to taking this course.

In this course students explore the preparation and understanding of financial information, accounting theory and practice and the conceptual framework of United States Generally Accepted Accounting Principles (U.S. GAAP). Students focus on the recognition of economic transactions in preparation of the financial statements and related disclosures as they pertain to current and long-term liabilities, investments, stockholder's equity, the statement of cash flows, pensions, leases, income taxes, revenue recognition and accounting changes.

Prerequisites: Complete ACC-203. - Must be completed prior to taking this course.

Utilization of accounting information for purpose of managerial control and decision-making. Topics include an analysis of financial statements and accounting reports, cash flow analysis, cost- volume-profit analysis, cost accounting concepts, and budgeting as tools for planning control.

Prerequisites: Complete ACC-104 with a C grade or higher. - Must be completed prior to taking this course.

In this course, students are introduced to the economic principles as applied to the economy as a whole. Topics include national income accounting, aggregate demand and supply, fiscal and monetary policy, economic growth and international trade.

This course introduces students to activities of individual economic units, such as industries and consumers. Topics include markets, the price system, and the allocation of resources as they affect the consumer, the producer and the economy.

This course develops skills in college-level academic reading and writing. Emphasis is placed on critical analysis, argumentation and revision. Through the reading and writing processes, students develop and support ideas, refine arguments, evaluate and integrate appropriate sources, reflect on and implement feedback to revise and edit writing, and develop an awareness of the variety of contexts, audiences and purposes of academic writing. Students develop an awareness of appropriate practices relating to intellectual honesty.

Prerequisites: ENG - Must meet one of the following: Writing placement Earned "A" grade in ENG 090 Fundamentals of College Writing Earned "B" or "C" grade in ENG 090 Fundamentals of College Writing places student in ENG 101L. EAL (If applicable): Successful completion of EAL 100 EAL Composition and EAL 101 EAL Reading 2 - Must be completed prior to taking this course. CRE-103 (If required) must be taken concurrently, if not successfully completed prior to enrolling in ENG-101. - Must be taken either prior to or at the same time as this course. CRE - Must meet one of the following: Reading placement Successful completion of CRE 070 Successful completion of CRE 103 Advanced College Reading & Study Skills Concurrently enrolled in CRE 103 Advanced College Reading & Study Skills (co-requisite) - Must be completed prior to taking this course.

This course, the second in a two-course research and writing sequence, continues to expand and refine analytical writing and critical reading skills. Students deepen their understanding of rhetorical contexts and concepts while learning to adapt their research output for different audiences, genres and technologies. In addition, students consider the cultural, historical and intellectual lenses through which texts can be viewed and crafted. The course emphasizes strategies for comprehending advanced college-level texts and developing research skills, including evaluation of source credibility and relevance. Students strengthen their understanding of how meaning is created through grammatical, structural and writerly decisions. The course culminates in students creating a final portfolio or project showcasing their progress on the course learning outcomes.

Prerequisites: Complete ENG-101 or ENG-101L, CRE-103 (minimum grade "C"). - Must be completed prior to taking this course.

In this course, students learn to apply selected topics in algebra to business and social sciences applications. Students explore linear and non-linear algebraic functions as well as exponential and logarithmic functions and the application to finance and research applications. In addition, students learn how to utilize linear programming and basic statistical analysis in real world contexts. MAT 120 serves as a pre-requisite for MAT 220 Business Calculus but not for MAT 201 Calculus 1.

Prerequisites: Complete MAT-108. - Must be completed prior to taking this course.

This course develops student skills in the organization and oral expression of ideas through a variety of speeches. Emphasis is on the way people communicate effectively in professional, business and social situations.

Prerequisites: ENG-101L or eligibility for ENG-101. - Must be completed prior to taking this course. Eligibility for ENG-101. - Must be completed prior to taking this course.