This course presents accounting as an information system that produces summary financial statements, primarily for users external to a business or other enterprise. Students study the forms of business organization and the common transactions entered into by businesses. The emphasis is on understanding and applying basic accounting principles and other concepts that guide the reporting of the effect of transactions and other economic events on the financial condition and operating results of a business. How to analyze and interpret historical financial statements as well as the limitations of using these statements in making forward-looking business decisions are included. The primary content emphasis will be accounting for current assets and liabilities, long-term assets and liabilities, corporations, cash flow statements and financial statement analysis. Writing assignments, as appropriate to the discipline, are part of the course.

This course presents accounting as a system of producing information for use in internally managing a business. The course emphasizes the identification, accumulation and interpretation of information for planning, controlling and evaluating the performance of the separate components of a business. Included is the identification and measurement of the costs of producing goods or services and how to analyze and control these costs. Decision models commonly used in making specific short-term and long-term business decisions are included. Writing assignments, as appropriate to the discipline, are part of the course.

Survey of modern US business, analyzing organization and types of businesses, major business functions, business and the environment, roles played by business and consumers in the economy and various economic systems. Writing assignments, as appropriate to the discipline, are part of the course.

Review of basic arithmetic principles, application of arithmetic operations to business forms and to analysis and solution of problems of percentage, markup and markdown, discounts, interest, prorating, life and property insurance, taxation, and payrolls. Writing assignments, as appropriate to the discipline, are part of the course.

General accounting principles applied to factory operations. Includes methods of finding costs of specific orders, lots and processes, and basis of allocating overhead expenses. Writing assignments, as appropriate to the discipline, are part of the course.

Utilizes a computer to perform major accounting tasks such as recording entries, posting to ledgers, generation of trial balances and financial statements, as well as special reports, all encountered in Business 205. Writing assignments, as appropriate to the discipline, are part of the course.

Application of funds, analysis of working capital, investments, inventories, amortization and depreciation, and cost expirations. Writing assignments, as appropriate to the discipline, are part of the course.

Includes external balance-sheet audits, recent developments in techniques of auditing cash, receivables, inventories, investments, fixed assets, and liabilities. Writing assignments, as appropriate to the discipline, are part of the course.

Study of the principles of the Internal Revenue Code, practical application of tax rules to the preparation of returns, application of accounting rules to tax matters. Writing assignments, as appropriate to the discipline, are part of the course.

Laws of business transactions, including contracts, agency, employment and partnerships, and study of the Uniform Commercial Code. Writing assignments, as appropriate to the discipline, are part of the course.

Computerized Accounting focuses on exposing the student to various computerized accounting systems and how these systems accomplish the goals of accounting information system of a business entity. Writing assignments, as appropriate to the discipline, are part of the course.

Fundamental concepts of computer information systems as applied to microcomputers in business and personal use; includes hands-on experience with a variety of microcomputer software. Writing assignments, as appropriate to the discipline, are part of the course. Allowed Repeatable Course: Not more than three credit hours will be counted towards the CIS/IT degree requirements. Additional earned credit hours up to six will be counted towards elective credit and requires the consent of Departments Chairperson. ARC: 3 times.

Fundamental concepts of computer programs as exemplified in the electronic spreadsheet. Emphasis on business applications and personal financial management and tax preparation. Writing assignments, as appropriate to the discipline, are part of the course. Allowed Repeatable Course: Not more than three credit hours will be counted towards the CIS/IT degree requirements. Additional earned credit hours up to six will be counted towards elective credit and requires the Consent of Departments Chairperson.

In-depth concepts of database as they apply to microcomputers in business and personal use to build information management systems. The network, hierarchical, and relational models are discussed. DBMS on microcomputers are used for lab assignments to implement the rational models. Writing assignments, as appropriate to the discipline, are part of the course. Allowed Repeatable Course: Not more than three credit hours will be counted towards the CIS/IT degree requirements. Additional earned credit hours up to six will be counted towards elective credit and requires the Consent of Departments Chairperson.

Course emphasis will include the design and development of standards-based HTML, XHTML, and CSS documents with an introduction to Javascript. Previous knowledge of file management, including downloading and uploading, is required. Writing assignments, as appropriate to the discipline, are part of the course.