Course Descriptions

^ACCT100 - Recordkeeping for Small Business
3 Credits

Introduction to recordkeeping for accounting purposes for the small business entrepreneur. Course covers all monthly activities necessary to and required by government including: reconciliation of bank statements, trial balances, income statements, payroll preparation and reports, employee earnings, maintaining a journal and subsidiary ledgers and preparation of tax forms.
Prerequisite: None

^ACCT121 - Introduction to Accounting I
3 Credits

Covers the fundamentals of accounting using a service business to illustrate the analysis of business transactions, journalizing, posting and preparation of trial balances and financial statements. Adjusting entries, closing procedures and payroll are introduced. BeginningFall 1996, ACCT S121 and S122 together will satisfy theACCT S201 requirement.
Prerequisite: None

^ACCT122 - Introduction to Accounting II
3 Credits

Continuation of fundamental accounting principles.  Covers accountingfor receivables, uncollectible accounts, inventories, fixed assets, and intangible assets.  Accounting for partnerships and an overview ofcorporate stock transactions are covered. Provides an introduction tocash flow statements and ratio analysis.  ACCT S121 and S122 together satisfy ACCT S201.
Prerequisite: ACCT 121

^ACCT201 - Principles of Financial Accounting
3 Credits

Introduction to accounting concepts and procedures for a business. Emphasis is on the accounting cycle and the recording, summarizing and interpretation of accounting data.  This course will satisfy the requirements for ACCT S121 & ACCT S122 in the certificate program. ACCT S121 and ACCT S122 will substitute for ACCT S201.
Prerequisite: None

^BA166 - Small Business Management
3 Credits

Survey of core areas of business administration with particular emphasis on organization and operation of small and middle-scale businesses. Business law, personal finance, manufacturing, marketing and finance included at the introductory level.
Prerequisite: None

^BA201 - Introduction to Management and Supervision
3 Credits

Introduction to supervision basics dealing with human resources and the management of a business.
Prerequisite: None

^CIOS116 - Business Mathematics
3 Credits

Helps students improve proficiency with basic math skills and apply mathematical concepts (fractions, decimals, and percentages) to business situations. Covers payroll, taxes, insurance, simple interest, compound interest,installment purchasing, annuities, depreciation, financial statements and ratio analysis, stocks, bonds and profit distribution, and business statistics.
Prerequisite: Math Placement Test.

^CIOS260 - Business Communications
3 Credits

Applies techniques of written and oral communications to business situations requiring problem solving and an understanding of human relations. Topics include written communications (letters, memoranda, and reports), oral communications (one-on-one and small group interactions and oral presentations), listening skills, nonverbal communications, and communication technology.
Prerequisite: CIOS S101B and CIOS S160 or CIOS Business English Placement Test.

^COMM111 - Fundamentals of Oral Communication
3 Credits

Introduction to oral communication focusing on interpersonal, small group, and public speaking processes.  Covers skills for improving feedback, active listening, language usage, non–verbal behavior, audience analysis, and techniques for speech preparation, delivery and alleviating speaking anxiety. Students need to complete class with a C or higher to fulfill their speech communication GER.
Prerequisite: Completion of or simultaneous enrollment in ENGL S110 or S111 or instructor permission.

^COMM237 - Interpersonal Communication
3 Credits

Understanding and building interpersonal communication skills. Students use experiential and oral performance approaches to explore non–verbal and verbalchannels, emotions, empathetic listening, perception, self–disclosure, and conflict in significant relationships.  Students need to complete class with a C or higher tofulfill their speech communication GER.
Prerequisite: ENGL S111 (C or higher) or instructor permission.

^ENGL111 - Methods of Written Communication
3 Credits

Instruction is on techniques of essay organization and development, research, and analytical reading and writing. Critical analysis and research papers are required.
Prerequisite: English ENGL S110 (C or higher) or placement test.

^MATH105 - Intermediate Algebra
3 Credits

Introduction to the properties, graphs, and applications of linear, quadratic, rational, and radical functions.
Prerequisite: MATH S055 with a C or better or Placement Test.