BUS1011
Management Fundamentals
3 quarter credits
Learners gain an understanding of the basic ideas of management and how they apply to organizations. Learners examine how planning, organizing, controlling, and leading are important for managers. They also compare current management methods and future trends. Learners gain an understanding of how to use management skills in all types of careers.
3 quarter credits
BUS2012
Leadership Fundamentals
3 quarter credits
Learners examine the principles of leadership behavior and their application in business and community settings. Learners develop and demonstrate awareness of the characteristics, styles, and practices necessary for effective leadership.
3 quarter credits
BUS4111
Ethics in Accounting
3 quarter credits
This course covers the revised AICPA Code of Professional Conduct that governs the behavior of accountants. Learners analyze and apply the conceptual framework and the principles and rules within the code.
3 quarter credits
BUS4114
Govmt Nonprofit Accounting
3 quarter credits
In this course, learners build an understanding of the accounting methodology and reporting requirements put in place by the Government Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB) for governments and nonprofit organizations. Learners also examine A-133 reporting requirements and gain the knowledge and skills necessary to prepare Form 990. Prerequisite(s): BUS4062.
3 quarter credits
BUS4115
Business Law in Accounting
6 quarter credits
Learners in this course acquire and demonstrate a working knowledge of the Uniform Commercial Code. Learners also investigate the CPA's common law duties and liability to clients and third parties, federal securities regulation and liability of CPAs under federal securities laws, and debtor-creditor relationships. Other topics include the federal regulation of business such as antitrust, copyright, patents, money laundering, labor, employment, and the Employee Retirement Income Security Act (ERISA).
6 quarter credits
BUS4060
Financial Accounting Principles
6 quarter credits
Learners identify financial accounting principles and ways accounting information is used to assess an organization's financial performance. Learners evaluate the relationship between business events and accounting systems and analyze an organization's financial structure. Prerequisite: BUS2061 or BUS3060 or BUS3061
6 quarter credits
BUS4061
Managerial Accounting Principles
6 quarter credits
In this course, learners identify the role of accounting as it relates to managing an organization, then analyze accounting systems and financial statements. Learners also apply sound budgeting and time value of money principles from a managerial perspective. Prerequisite(s): BUS4060.
6 quarter credits
BUS4062
Intermediate Financial Accounting Topics and Trends
6 quarter credits
Learners in this course develop and exercise a working knowledge of financial accounting theory and practice using Generally Accepted Accounting Principles (GAAP) and Financial Accounting Standards Board (FASB) pronouncements. Learners acquire financial reporting skills and apply financial statement conceptual frameworks to prepare financial statements. Prerequisite(s): BUS4060.
6 quarter credits
BUS4063
Advanced Financial Accounting Topics and Trends
6 quarter credits
In this course, learners analyze and apply advanced financial accounting concepts and consolidated financial statement information. Learners also evaluate the influence of global money markets and demonstrate knowledge of partnership and corporate accounting issues and governmental entities. Prerequisite(s): BUS4062.
6 quarter credits
BUS4064
Cost Accounting for Planning and Control
6 quarter credits
This course emphasizes the role of cost and managerial accounting in the planning, control, and performance evaluation of business organizations. Learners examine the theory and practice of business control and give particular attention to strategic aspects within business decision cycles. Prerequisite(s): BUS4061.
6 quarter credits
BUS4065
Income Tax Concepts and Strategies
6 quarter credits
In this course, learners build and strengthen their knowledge of fundamental concepts of individual, partnership, and corporate income taxation and tax-related transactions. Learners examine events that affect tax decisions, apply tax guidelines, and analyze tax forms. Prerequisite(s): BUS4060.
6 quarter credits