Associate of Applied Science - Accounting    Click here to request more info


Program Contacts

Dean Stacey Hilton, Interim (928) 717-7775
Instructional Assistant Mitzi Martin (928) 776-2157

Quick Facts


About the Associate of Applied Science - Accounting

The Accounting degree program prepares students for employment in entry level positions in the accounting profession. Students are expected to have mastered basic English composition and math skills before beginning this program.

Note: Since this degree prepares students directly for employment, students interested in a transfer program in accounting should see an academic advisor for other educational options.

Program Outcomes

Upon successful completion of the Accounting Degree program, the learner will be able to:

 

  1. Apply accounting principles to prepare general purpose financial and tax statements. (ACC 115, ACC 116, ACC 121, ACC 122, ACC 131, ACC 132, ACC 162, ACC 231, ACC 296)
  2. Identify and analyze ethical issues in business. (ACC 115, ACC 116, BSA 100, BSA 132)
  3. Synthesize basic accounting theory with financial accounting applications.      (ACC 121, ACC 122, ACC 131, ACC 132, ACC161, ACC 162, ACC 231)
  4. Utilize critical thinking in addressing accounting issues. (ACC 132, BSA 131, BSA 236, CSA 126)
  5. Prepare basic income tax returns. (ACC 115, ACC 116, ACC 122, ACC 161)
 

General and Program-Specific Requirements

Course Course Title Hours
I.  General Education
  A.  Foundation Studies (12 credits)
       1.  College Composition or Applied Communication - Select Option a or b:
          a.  Writing (6 credits)
Choose two courses from approved list
 
Show / hide all applied communication/writing courses

Applied Communication/Writing Courses

You may select from the following courses to fulfill the requirements of the applied communication/writing component of this degree.

CourseTitleHours
BSA105 Business English   3
CRW139 Intro to Creative Writing   3
ENG101 College Composition I   3
ENG102 College Composition II   3
ENG103 College Composition I Honors   3
ENG104 College Composition II Honors   3
ENG136 Technical Writing   3
JRN150 Mediawriting and Reporting   3
IWR = This course meets the requirements of the Intensive Writing/Critical Inquiry awareness area.
ERG = This course meets the requirements of the Ethnic/Race/Gender awareness area.
GIH = This course meets the requirements of the Global/International or Historical awareness area.
          b.  Writing AND Communication (6 credits) 
Choose one course from each list
 
Show / hide all applied communication/writing courses

Applied Communication/Writing Courses

You may select from the following courses to fulfill the requirements of the applied communication/writing component of this degree.

CourseTitleHours
BSA105 Business English   3
CRW139 Intro to Creative Writing   3
ENG101 College Composition I   3
ENG102 College Composition II   3
ENG103 College Composition I Honors   3
ENG104 College Composition II Honors   3
ENG136 Technical Writing   3
JRN150 Mediawriting and Reporting   3
IWR = This course meets the requirements of the Intensive Writing/Critical Inquiry awareness area.
ERG = This course meets the requirements of the Ethnic/Race/Gender awareness area.
GIH = This course meets the requirements of the Global/International or Historical awareness area.
AND
 
Show / hide all applied communication/comm. courses

Applied Communication/Comm. Courses

You may select from the following courses to fulfill the requirements of the applied communication/comm. component of this degree.

CourseTitleHours
BSA233 Business Communications   3
COM100 Intro Human Communication   3
COM131 Fund Speech Communication   3
COM134 Interpersonal Communication   3
COM135 Workplace Communication Skills   3
COM271 Small Group Communication   3
IWR = This course meets the requirements of the Intensive Writing/Critical Inquiry awareness area.
ERG = This course meets the requirements of the Ethnic/Race/Gender awareness area.
GIH = This course meets the requirements of the Global/International or Historical awareness area.
       2.  Numeracy (3 credits)
 
Show / hide all quantitative literacy courses

Quantitative Literacy Courses

You may select from the following courses to fulfill the requirements of the quantitative literacy component of this degree.

CourseTitleHours
MAT100 Technical Mathematics   3
MAT122 Intermediate Algebra   3
MAT142 College Mathematics   3
MAT152 College Algebra   3
MAT156 Math/Elementary Teachers I   3
MAT157 Math/Elementary Teachers II   3
MAT167 Elementary Statistics   3
MAT172 Finite Mathematics   3
MAT183 Trigonometry   2
MAT187 Precalculus   5
MAT212 Survey of Calculus   3
MAT220 Calculus & Analytic Geometry I   5
MAT230 Calculus & Analytic Geomtry II   5
MAT241 Calculus III   4
MAT262 Elementary Differential Equatn   3
IWR = This course meets the requirements of the Intensive Writing/Critical Inquiry awareness area.
ERG = This course meets the requirements of the Ethnic/Race/Gender awareness area.
GIH = This course meets the requirements of the Global/International or Historical awareness area.
       3.  Critical Thinking (3 credits)
 
Show / hide all critical thinking courses

Critical Thinking Courses

You may select from the following courses to fulfill the requirements of the critical thinking component of this degree.

CourseTitleHours
AHS230 Comp & Alt Health Therapy   3
AJS123 Ethics & the Admin of Justice   3
BSA118 Practical Creative Thinking   3
CHP190 Honors Colloquium   1
COM217 Intro Argumentation and Debate   3
EDU210 Cultural Diversity Education   ERG 3
ENG140 Acad Reading Critical Thinking   3
GEO210 Society and Environment   3
HUM101 Society and Technology   3
JRN131 Mass Media in American Society   3
PHI103 Intro to Logic   3
PHI105 Introduction to Ethics   3
PHI110 Intro to Critical Thinking   3
PHI204 Ethical Issues/Health Care   3
STU230 Leadership Development Studies   3
IWR = This course meets the requirements of the Intensive Writing/Critical Inquiry awareness area.
ERG = This course meets the requirements of the Ethnic/Race/Gender awareness area.
GIH = This course meets the requirements of the Global/International or Historical awareness area.
  B.  Area Studies (7 credits)
       1.  Physical and Biological Science (4 credits)
Choose from Approved List - GLG100 must be taken with one other 2 credit GLG course
 
Show / hide all physical & biological science courses

Physical & Biological Science Courses

You may select from the following courses to fulfill the requirements of the physical & biological science component of this degree.

CourseTitleHours
AGS103 Plant Biology   4
BIO100 Biology Concepts   4
BIO103 Plant Biology   4
BIO105 Environmental Biology   4
BIO107 Introduction to Biotechnology   4
BIO108 Concepts in Plant Biology   4
BIO109 Natural History Southwest   4
BIO156 Human Biology Allied Health   4
BIO160 Intro Human Anat & Physiology   4
BIO181 General Biology I   4
BIO182 General Biology II   4
BIO201 Human Anatomy & Physiology I   4
BIO202 Human Anatomy & Physiology II   4
BIO205 Microbiology   4
CHM121 Environmental Chemistry   4
CHM130 Fundamental Chemistry   4
CHM138 Chemistry for Allied Health   5
CHM151 General Chemistry I   5
CHM152 General Chemistry II   5
CHM235 General Organic Chemistry I   4
CHM235L Gen Organic Chemistry I Lab   1
CHM236 General Organic Chemistry II   4
CHM236L Gen Organic Chemistry II Lab   1
ENV105 Environmental Biology   4
ENV110 Environmental Geology   4
ENV121 Environmental Chemistry   4
GEO103 Intro Physical Geography   4
GEO212 Intro to Meteorology   4
GLG100 Concepts in Basic Geology   2
GLG101 Intro to Geology I   4
GLG102 Intro to Geology II   4
GLG110 Environmental Geology   4
GLG116 Geology Verde Valley   2
GLG117 Implications Plate Tectonics   2
GLG118 Evolution of Basin and Range   2
GLG119 Geology of Grand Canyon   2
GLG120 Geology of Northern Arizona   2
GLG121 Volcanoes/Earthquakes N AZ   2
GLG122 Geology of Death Valley   2
GLG123 Geology of Bryce and Zion   2
GLG124 Geology of the Prescott Region   2
PHY100 Intro to Astronomy   4
PHY111 General Physics I   4
PHY112 General Physics II   4
PHY140 The Physical World   4
PHY150 Physics Scientists/Engineer I   5
PHY151 Physics Scientists/Engineer II   4
IWR = This course meets the requirements of the Intensive Writing/Critical Inquiry awareness area.
ERG = This course meets the requirements of the Ethnic/Race/Gender awareness area.
GIH = This course meets the requirements of the Global/International or Historical awareness area.
       2.   Behavioral OR Social Science (3 credits) 
Choose one course from either list
 
Show / hide all behavioral science courses

Behavioral Science Courses

You may select from the following courses to fulfill the requirements of the behavioral science component of this degree.

CourseTitleHours
ECE210 Infant and Toddler Development   3
ECE234 Child Growth and Development   3
GRN101 Psychology of Aging   3
GRN102 Health and Aging   3
PHE152 Personal Health & Wellness   3
PHE205 Stress Management   3
PSY101 Introductory Psychology   3
PSY132 Cross Cultural Psychology   ERG 3
PSY234 Child Growth and Development   3
PSY238 Psychology of Play   ERG 3
PSY240 Personality Development   3
PSY245 Human Growth and Development   3
PSY250 Social Psychology   3
PSY277 Human Sexuality   ERG 3
IWR = This course meets the requirements of the Intensive Writing/Critical Inquiry awareness area.
ERG = This course meets the requirements of the Ethnic/Race/Gender awareness area.
GIH = This course meets the requirements of the Global/International or Historical awareness area.
OR
 
Show / hide all social science courses

Social Science Courses

You may select from the following courses to fulfill the requirements of the social science component of this degree.

CourseTitleHours
ANT101 Stones,Bones,Human Origin   3
ANT102 Intro Cultural Anthro   ERG 3
ANT104 Buried Cities/Lost Tribes   3
ANT214 Magic, Witchcaft and Healing   ERG 3
ANT231 Southwestern Archaeology   3
ANT232 Indians of the Southwest   ERG 3
BSA235 Principles Economics-Macro   3
GEO101 World Geography West   GIH 3
GEO102 World Geography East   GIH 3
GEO105 Intro Cultural Geography   ERG GIH 3
HIS260 History Native Am in the U.S.   ERG 3
SOC101 Intro to Sociology   ERG 3
SOC140 Sociology Intimate Relationshp   ERG 3
SOC142 Race and Ethnic Relations   ERG 3
SOC212 Gender and Society   ERG 3
SOC250 Social Problems   ERG 3
IWR = This course meets the requirements of the Intensive Writing/Critical Inquiry awareness area.
ERG = This course meets the requirements of the Ethnic/Race/Gender awareness area.
GIH = This course meets the requirements of the Global/International or Historical awareness area.
II.  Accounting Requirements
ACC115 Basic Tax Planning

COURSE DESCRIPTION:
ACC 115. Basic Tax Planning (3) (Fall). Techniques of federal individual, partnership and corporation income tax preparation. Emphasis on tax return preparation, with review of individual income tax law and applications of that law to tax return forms. Three lecture.

COURSE CONTENT:
1. The individual income tax return
2. Gross income and exclusions
3. Adjustments to income and employee expenses
4. Itemized deductions
5. Credits and special taxes
6. Self-employment income
7. Accounting periods, methods and depreciation
8. Capital gains and losses
9. Withholding, estimated payments, and payroll taxes
10. Partnership taxation
11. Corporate taxation
12. Tax planning

LEARNING OUTCOMES:
1. Identify and discuss basic individual income tax law and individual income tax planning issues.
2. Complete Federal individual income tax returns of moderate complexity.
3. Compute withholding and complete simple employment tax forms.
4. Complete simple federal partnership tax returns and related schedules.
5. Complete simple federal corporate tax returns and related schedules.

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ACC116 Adv Tax Planning and Prep

COURSE DESCRIPTION:
ACC 116. Advanced Tax Planning and Preparation (4) (Spring). Advanced study in individual, corporate, and partnership taxation. Prerequisite: ACC 115. Four lecture.

COURSE CONTENT:
1. Individual component:
a. Review of basic tax planning concepts
b. Identifying active, investment, and passive types of income
c. Tax deferred and tax free transactions
d. Capital and 4797 transactions
e. Carryover and transition items
f. Tax planning considerations
2. Corporate component:
a. Structure of the corporate tax system
b. Tax planning considerations
3. Partnership component:
a. Structure of the partnership tax system
b. Tax planning considerations

LEARNING OUTCOMES:
1. Solve individual income tax problems of moderate to advanced complexity.
2. Demonstrate knowledge of moderate to advanced individual income tax planning issues.
3. Solve problems of basic to moderate complexity involving C corporations, S corporations, and partnerships.
4. Demonstrate knowledge of basic to moderate C corporation, S corporation, and partnership tax planning issues.
5. Prepare individual, corporate, and partnership tax returns using a personal computer.

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ACC121 Introductory Accounting

COURSE DESCRIPTION:
ACC 121. Introductory Accounting (3). General ledger bookkeeping and preparing financial statements. Three lecture.

COURSE CONTENT:
1. Analyzing and recording transactions: general journal and general ledger
2. Trial balance and adjusting entries
3. Financial statements
4. Closing entries and post-closing trial balance
5. The accounting cycle for a merchandising concern periodic inventory method
6. Cash accounting and banking procedures
7. Sales and cash receipts
8. Purchases and cash payments
9. Ethics in accounting

LEARNING OUTCOMES:
1. Use generally accepted accounting principles to perform general ledger bookkeeping for a service business. (1, 2, 4, 6)
2. Analyze and record financial transactions into a general ledger bookkeeping system for a merchandising concern. (5-8)
3. Prepare general-purpose financial statements for service and merchandising concerns. (3, 5)
4. Prepare a bank reconciliation report. (6)
5. Appraise financial scenarios for ethical concerns. (9)

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ACC122 Payroll Accounting

COURSE DESCRIPTION:
ACC 122. Payroll Accounting (3). Payroll functions for a business including timekeeping techniques, payroll accounting records, check writing, preparation of federal and state payroll reports, insurance reports, and retirement plan reports. Manual recordkeeping and report submission as well as computerized payroll will be covered. Prerequisite: ACC 121. Three lecture.

COURSE CONTENT:
1. Payroll laws and regulations
2. New employee records
3. Time and work records
4. Human Resources and payroll accounting systems
5. Determining gross earnings
6. Determining payroll deductions
7. The payroll register
8. Employee earnings records
9. Paying the payroll
10. Self-employment taxes
11. Federal payroll taxes and tax returns
12. State payroll taxes and tax returns
13. Analyzing and Journalizing payroll transactions
14. Payroll accounting for retirement plans
15. Social Security benefits
16. Electronic Filing
17. The use of Microsoft Excel in payroll applications
18. Computerized payroll accounting

LEARNING OUTCOMES:
1. Prepare a business's weekly, biweekly, semi-monthly, and monthly payroll and reports. (1-10, 12-15)
2. Prepare both state and federal government tax reports. (10-15)
3. Use a computerized system to prepare a business's payroll and tax reports. (12-14 16, 18)
4. Use Microsoft Excel in various payroll applications. (17,18)

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ACC131 Principles of Accounting I

COURSE DESCRIPTION:
ACC 131. Principles of Accounting I (3). Shared Unique Numbering LogoACC 2201. Principles and procedures of accrual accounting applied to preparation and interpretation of general purpose financial statements. Prerequisite: ACC 121 or assessment into MAT 212. Three lecture.

COURSE CONTENT:
1. The accounting cycle
2. Accounting for merchandising operations
3. Inventories and cost of sales-- perpetual inventory method
4. Cash and internal controls
5. Accounting for receivables
6. Plant assets, natural resources, and intangibles
7. Current liabilities and payroll accounting
8. Accounting for corporations
9. Long-term liabilities
10. Reporting the Statement of Cash Flows
11. Financial statement interpretation and analysis
12. Ethics in business and accounting

LEARNING OUTCOMES:
1. Identify and apply generally accepted accounting principles. (1-11)
2. Perform general ledger bookkeeping for service and merchandising concerns. (1-4)
3. Perform advanced general ledger bookkeeping for sole proprietorships and corporations. (5-9)
4. Prepare and interpret financial statements for sole proprietorships and corporations. (1, 2, 10, 11)
5. Define and assess financial scenarios for ethical concerns. (12)

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ACC132 Principles of Accounting II

COURSE DESCRIPTION:
ACC 132. Principles of Accounting II (3). Shared Unique Numbering LogoACC 2202. Fundamentals of managerial accounting with an emphasis on cost accounting, budgeting, and managerial decision-making. Prerequisite: ACC 131. Three lecture.

COURSE CONTENT:
1. Accounting for partnerships
2. Managerial accounting principles and concepts
3. Job order cost accounting
4. Process cost accounting
5. Cost allocation and performance measurement
6. Cost-volume-profit analysis
7. Master budgets and planning
8. Flexible budgets and standard costs
9. Capital budgeting and managerial decisions
10. Ethics in business and accounting

LEARNING OUTCOMES:
1. Perform advanced general ledger bookkeeping for partnerships. (1)
2. Identify and apply cost accounting principles and procedures. (2-5)
3. Prepare and interpret a variety of managerial cost accounting reports. (2- 5)
4. Prepare and analyze budget scenarios. (2, 5-9)
5. Use a variety of managerial decision-making tools to recommend profit-maximizing business strategies. (2, 6, 9)
6. Appraise financial scenarios for ethical concerns. (10)

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ACC161 Cmptr Acct w/ QuickBooks

COURSE DESCRIPTION:
ACC 161. Computer Accounting with QuickBooks (2). Use of QuickBooks for general ledger bookkeeping and personal finance. Emphasis on solving advanced accounting simulations. Prerequisite: ACC 121 or ACC 131. One lecture. Three lab.

COURSE CONTENT:
1. Tour of QuickBooks
2. Customizing QuickBooks and the chart of accounts
3. Banking
4. Customers and sales
5. Vendors, purchases and inventory
6. Employees and payroll
7. Reports and graphs
8. New company setup
9. Accounting for a service company
10. Merchandising
11. Advanced QuickBooks features for accountants

LEARNING OUTCOMES:
1. Navigate and customize QuickBooks. (1,2,8,9)
2. Complete standard accounting functions using QuickBooks accounting software. (1,2,7-9,11)
3. Process banking, payroll, accounts receivable, accounts payable and reports using QuickBooks. (3-7,9,11)
4. Use QuickBooks for merchandising functions. (4,10,11)

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ACC162 Excel/Access-Accounting

COURSE DESCRIPTION:
ACC 162. Microsoft Excel and Access in Accounting Applications (3). Use of the spreadsheet software Microsoft Excel and the database software Microsoft Access in the analysis of financial data and generating accounting reports. Three lecture.

COURSE CONTENT:
1. Excel financial statements
2. Excel depreciation charts
3. Excel amortization schedules
4. Excel budgets
5. Graphs in Excel
6. Access tables
7. Access queries
8. Access forms
9. Access reports

LEARNING OUTCOMES:
1. Analyze financial statements using Excel functions and formulas. (1)
2. Use Excel to complete straight line, double-declining, and sum of the year's digits depreciation schedules. (2)
3. Produce amortization schedules with Excel. (3)
4. Develop budgets and forecasts using Excel. (4)
5. Design, save, and print graphs in Excel. (5)
6. Develop and modify Access tables to organize financial data. (6)
7. Extract data using Access queries. (7)
8. Create Access forms to facilitate user input of financial information into a database. (8)
9. Create, modify, save, and print Access reports. (9)

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ACC231 Intermediate Accounting I

COURSE DESCRIPTION:
ACC 231. Intermediate Accounting I (4) (Fall). Financial accounting topics, including generally accepted accounting principles application, as well as rationale and clarification of the reasons for specific accounting principles. Includes analysis and use of balance sheets, cash and receivables, inventories, and temporary and long-term investments. Prerequisite: ACC 131. Four lecture.

COURSE CONTENT:
1. Financial accounting and accounting standards
2. Conceptual framework underlying financial accounting
3. Accounting information systems
4. Income statements and reporting issues
5. Balance sheet and statement of cash flows
6. Cash and receivables
7. Inventories
8. Tangible fixed assets
9. Depreciation, impairments and depletion
10. Intangible assets and natural resources

LEARNING OUTCOMES:
1. Apply the foundations of accounting theory and practices to solve problems and case studies of moderate to advanced complexity. (1-10)
2. Prepare financial reports in problems and case studies of moderate to advanced complexity. (3-6)
3. Use mathematical principles and applications for calculations related to the time value of money. (5)
4. Analyze and manage cash and temporary investments. (6,7)
5. Solve problems involving accounts receivables in case studies of moderate to advanced complexity. (6,7)
6. Analyze and solve inventory accounting problems of moderate to advanced complexity. (7-10)
7. Calculate, control and record long-term investment transactions. (9)
8. Determine acquisition price, useful life, and methods of cost allocation of tangible and intangible assets. (8-10)
9. Solve problems of moderate to advanced complexity related to the acquisition, utilization and retirement of tangible and intangible assets. (8-10)

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III.  Business Administration Requirements
BSA102 Career Search and Success

COURSE DESCRIPTION:
BSA 102. Career Search and Success: Skills for Entering and Succeeding in the Workplace (1). Techniques to enhance and emphasize the relationship between resume development and job search skills. Includes a strong focus on human relations in the workplace. One lecture.

COURSE CONTENT:
1. Job search skills and employability packet including: labor market analysis; networking and job lead development; application, resume and cover letter preparation; the interview process
2. Personal financial management
3. Workplace communication and teamwork skills
4. Workplace ethics, attitudes, absenteeism, stress management skills
5. Elements of critical thinking and decision-making including setting career and educational goals

LEARNING OUTCOMES:
1. Identify employment opportunities for a field of study. (1)
2. Produce an employability packet (i.e. application, resume, cover letter, work sample, reference letter). (1)
3. Prepare for and participate in employment interview activities. (1)
4. Assess various types of communication and teamwork skills in the workplace. (3)
5. Discuss workplace ethics, attitudes, absenteeism, stress management. (4)
6. Describe the strategies involved in decision making in a job search. (5)
7. Evaluate job search efforts. (1)
8. Develop a career/educational plan. (5)
9. Identify importance of money management and budgeting. (2)

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IV.  Select 12 credit hours from the following courses:
ACC296 Internship: Accounting

COURSE DESCRIPTION:
ACC 296. Internship: Accounting (3). Supervised field experience with businesses, corporations, government agencies, schools and community organizations to expand career interests and apply subject knowledge relevant to the workplace. Individualized internship placements to develop personal and professional skills, including professional ethics, leadership, and civic responsibility. Prerequisite: Student must have a GPA of 2.0; have completed specific degree requirements as required by the program; and have completed the internship application process. [Repeatable for a total of 6 credit hours towards degree/certificate requirements.] S/U grading only.

COURSE CONTENT:
1. Organizational overview of assigned placement
2. Integration of job description and organization's requirements
3. Elements of documentation of experience
4. Planning and time management
5. Professional, legal, and ethical issues
6. Communication, critical thinking, and problem solving
7. Specialized equipment, tools, and software required in the placement

LEARNING OUTCOMES:
1. Exhibit appropriate workplace behaviors and professional ethics.
2. Apply discipline specific knowledge and skills in the professional workplace.
3. Define and utilize technical terms in written and oral communications.
4. Use critical thinking, problem solving, ethical awareness, and effective writing
5. Interpret written and oral instructions.
6. Initiate and complete assigned responsibilities.
7. Maintain documentation required to comply with government employer or nonprofit agency regulations.
8. Use specialized equipment, software, and tools as required.
9. Analyze and interpret data for specified reports.
10. Identify opportunities for improvement in process and documentation related to the workplace.
11. Articulate job description and position in assigned organization.

REQUIRED ASSESSMENT:
1. Record of Student Internship workplace hours.
2. Individual Education Plan (IEP) as approved by supervision faculty.
3. A daily journal, or work log of tasks, including dates, descriptive comments, problems and solutions.
4. A reflective paper or project as specified by the supervision faculty.
5. A minimum of two evaluations by the workplace employer or supervisor.
6. Student's self-evaluation of experience.

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BSA131 Intro to Business

COURSE DESCRIPTION:
BSA 131. Introduction to Business (3). Introduction to the function of business. Overview of marketing, management, economics, finance, and accounting. Concepts of government and business, business ethics and international trade. Emphasis on current business issues. Three lecture.

COURSE CONTENT:
1. Contemporary business and its environments
2. Organization and management
3. Human resources and production
4. Marketing management
5. Information for decision making
6. Financing the enterprise
7. International/government business

LEARNING OUTCOMES:
1. Acquire basic fluency in the vocabulary of business.
2. Understand the free enterprise system.
3. Select a vocational field.
4. Develop a basis for further studies in business.
5. Gain knowledge necessary to the discerning consumer.

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BSA132 Ethics in Business

COURSE DESCRIPTION:
BSA 132. Ethics in Business (3). Techniques of moral reasoning and argumentation used to analyze and resolve modern business issues: legal issues, corporate responsibility, worker's rights and responsibilities, technological issues, information, and advertising. Three lecture.

COURSE CONTENT:
1. Values, morals and ethics
2. Individuals, culture, and society
3. Ethics and business
4. American business and its basis
5. Business organizations and the people in them
6. Business organizations and society
7. Ethical reasoning and argumentation
8. Ethical frameworks
9. Ethical decision making
10. Ethical issues in contemporary business and industry
11. Ethical standards in contemporary business and industry

LEARNING OUTCOMES:
1. Differentiate values, morals, and ethics.
2. Explain the role of culture in values development.
3. Explain the relationships among morals, ethics and society.
4. Describe the relationships among ethics, society, and business.
5. Demonstrate techniques of moral reasoning and argumentation.
6. Identify, interpret, evaluate, and synthesize insights from various ethics frameworks in the development of ethical reasoning and decision making.
7. Apply insights from various ethical frameworks in the analysis and resolution of ethical issues in contemporary business and industry.
8. Apply ethical standards to contemporary business and industry.

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BSA236 Principles Economics-Micro

COURSE DESCRIPTION:
BSA 236. Principles of Economics-Micro (3). Shared Unique Numbering LogoECN 2202. An analysis of markets. Topics include consumer choice, demand and supply, analyses of market structures, market failures, and current thought. Three lecture.

COURSE CONTENT:
1. Concepts, terms and applications
2. Economics diversity
3. Techniques of research
4. Consumer choice
5. Demand and supply
6. Analyses of market structure
7. Market failure
8. Current thought

LEARNING OUTCOMES:
1. Define relevant terms and concepts and apply to problems and issues. (1)
2. Analyze how diversity contributes to differences in human economic interaction or in the world economic views. (2)
3. Explain applicable methods that guide research in economics. (3)
4. Use the analysis of choice to explain and predict consumer behavior. (4)
5. Use the models of demand and supply to analyze economic issues. (5)
6. Evaluate the dominant analyses in the microeconomics literature. (6)
7. Identify market failures and explain why these occur. (7)
8. Synthesize microeconomics concepts and analyses in the analysis of real-world issues. (8)

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CSA126 Microsoft Office

COURSE DESCRIPTION:
CSA 126. Microsoft Office (3). Introductory concepts and techniques of Microsoft Office including Word, Excel, Access, and PowerPoint. Three lecture.

COURSE CONTENT:
1. Windows concepts and skills
2. Microsoft Word for Windows
3. Microsoft Excel for Windows
4. Microsoft Access for Windows
5. Microsoft PowerPoint for Windows
6. Integration of Microsoft Office applications

LEARNING OUTCOMES:
1. Use file management and other basic Windows skills. (1)
2. Produce and edit word processing documents. (2)
3. Produce and edit spreadsheets and charts. (3)
4. Create a database, enter and manipulate data, create queries and reports. (4)
5. Produce and edit presentation graphics documents. (5)
6. Produce a document that integrates the use of two or more Office applications. (6)

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Note:  It is always best to discuss educational and career goals with an academic advisor prior to enrolling in any courses.  Learn more about Academic Advising.