Accounting (AC12)  Diploma

Emphasizes human relations and professional development in today*s rapidly changing world that prepares students for living and working in a complex society. Topics include human relations skills job acquisition skills and communication job retention skills job advancement skills and professional image skills.

Presents basic concepts within the field of psychology and their application to everyday human behavior thinking and emotion. Emphasis is placed on students understanding basic psychological principles and their application within the context of family work and social interactions. Topics include an overview of psychology as a science the nervous and sensory systems learning and memory motivation and emotion intelligence lifespan development personality psychological disorders and their treatment stress and health and social relations.

Emphasizes the application of basic mathematical skills used in the solution of occupational and technical problems. Topics include fractions decimals percents ratios and proportions measurement and conversion formula manipulation technical applications and basic statistics.

Introduces the fundamental concepts terminology and operations necessary to use computers. Emphasis is placed on basic functions and familiarity with computer use. Topics include an introduction to computer terminology the Windows environment Internet and email word processing software spreadsheet software database software and presentation software.

Introduces the basic financial accounting concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts the accounting cycle for a personal service business the accounting cycle for a merchandising business inventory cash control and receivables. Laboratory work demonstrates theory presented in class.

Introduces the intermediate financial accounting concepts that provide the student with the necessary skills to maintain a set of books for a partnership and corporation. Topics include: Fixed and Intangible Assets Current and Long-Term Liabilities (Notes Payable) Payroll Accounting for a Partnership Accounting for a Corporation Statement of Cash Flows and Financial Statement Analysis Laboratory work demonstrates theory presented in class.

Emphasizes operation of computerized accounting systems from manual input forms. Topics include: company creation (service and merchandising) chart of accounts customers transactions vendors transactions banking activities merchandise inventory employees and payroll and financial reports. Laboratory work includes theoretical and technical application.

This course covers the knowledge and skills to use spreadsheet software through course demonstrations laboratory exercises and projects. Topics and assignments will include: spreadsheet concepts creating and manipulating data formatting data and content creating and modifying formulas presenting data visually and collaborating and securing data.

Provides instruction for the preparation of individual federal income tax returns. Topics include: taxable income income adjustments schedules standard deductions itemized deductions exemptions tax credits and tax calculations.

Provides an understanding of the laws that affect a company*s payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws payroll tax forms payroll and personnel records computing wages and salaries taxes affecting employees and employers and analyzing and journalizing payroll transactions.

Reinforces the touch system of keyboarding placing emphasis on correct techniques with adequate speed and accuracy and producing properly formatted business documents. Topics include: reinforcing correct keyboarding technique building speed and accuracy formatting business documents language arts proofreading and work area management.

Emphasizes the interpretation of data by management in planning and controlling business activities. Topics include Managerial Accounting Concepts, Manufacturing Accounting using a Job Order Cost System, Manufacturing Accounting using a Process Cost System, Cost Behavior and Cost-Volume-Profit, Budgeting and Standard Cost Accounting, Flexible Budgets, Standard Costs and Variances, and Capital Investment Analysis and Budgeting. Laboratory work demonstrates theory presented in class.

Introduces the application and reinforcement of accounting and employability principles in an actual job setting. Acquaints the student with realistic work situations and provides insights into accounting applications on the job. Topics include appropriate work habits acceptable job performance application of accounting knowledge and skills interpersonal relations and development of productivity. The half-time accounting internship is implemented through the use of written individualized training plans written performance evaluation and weekly documentation or seminars and/or other projects as required by the instructor.

Students assume the role of a business owner where he/she can directly experience the impact and importance of accounting in a business. At the end of the simulation course the student will have completed the entire accounting cycle for a service business merchandising business and a corporation using an Accounting Information System software (different from software used in ACCT 1115-Computerized Accounting). Emphasis placed on providing students with real-world opportunities for the application and demonstration of accounting skills by using Simulation Projects will enable them to build a foundation for understanding and interpreting financial statements. Topics include company creation chart of accounts customers transactions vendors transactions banking activities merchandise inventory employees and payroll financial statements preparation of payroll tax forms and preparation of income tax forms. Laboratory work includes theoretical and technical application.

Provides instruction for preparation of both state and federal partnership, corporation and other business tax returns. Topics include: organization form, overview of taxation of partnership, special partnership issues, corporate tax elections, adjustments to income and expenses, tax elections, forms and schedules, tax credits, reconciliation of book and tax income, tax depreciation methods, and tax calculations.

Provides an introduction to financial reporting and accounting principles for state/local governments and nonprofit entities.

Introduces law and its relationship to business. Topics include: legal ethics, legal processes, business contracts, business torts and crimes, real and personal property, agency and employment, risk-bearing devices, and Uniform Commercial Code.

Introduces practical applications of concepts and techniques used to manage personal finance. Topics include: cash management time value of money credit major purchasing decisions insurance investments retirement and estate planning.

Introduces the student to the auditors responsibilities in the areas of professional standards reports ethics and legal liability. Students learn about the technology of auditing; evidence gathering audit/assurance processes internal controls and sampling techniques. The specific methods of auditing the revenue/receipts process disbursement cycle personnel and payroll procedures asset changes and debt and equity are learned. Finally procedures related to attest engagements and internal auditing are reviewed.

Provides instruction of the basic principles and theories of occupational fraud. Topics include: fraud concepts, skimming, cash larceny, billing schemes, check tampering, payroll schemes, expense reimbursement schemes, register disbursement schemes, non-cash assets fraud, corruption schemes, and accounting principles and fraud.

Accounting Ethics introduces the student to necessary foundation and philosophies about ethical and moral conduct and how to make sound ethical decisions in business. This course highlights notable issues in accounting and how current accounting legislations play a major role in the profession. Topics include: ethical principles and reasoning, corruption, collusion, social responsibility, ethical decision making, fraud detection, confidentiality, independence, financial disclosure, conflict of interest, professional codes of conduct and fiduciary responsibilities.

The course emphasizes the relevance of monetary instruments financial intermediaries and the central banks as they impact local state national and international economics. Topics include: the history and evolution of financial institutions monetary instruments and flow; and central banking operations and policies.

Provides skills and attitudes necessary to function effectively both professionally and interpersonally in the workplace. Topics include: health and wellness; exercise; stress, time, and money management; work ethics; wardrobe on the job; workplace communications; and business entertainment, travel, and international culture.

This course equips participants with the tools to communicate and interact more effectively in person, in writing and on the telephone with both internal and external customers. Participants also learn how to work in teams to create a collaborative environment for accomplishing goals. This course consist of the following: language of business, communication skills, working with information, business writing, team and collaborative skills, and resolving interpersonal conflict.

This course focuses on the skills needed to be effective in the corporate environment. The participants learn the importance of effectively managing time, stress and change as they relate to work behavior and quality of work. Topics include: time management, stress management, interview skills/job development, resume writing, and managing change.

This course emphasizes the importance of customer service throughout all businesses. Topics include: customer service challenges and problem solving; strategies for successful customer service; effective communication and dealing with difficult customers; empowerment, motivation, and leadership; customer retention and satisfaction measurement; and excellence in customer service. 

Introduces fundamental concepts of the accounting cycle for a sole proprietor service business. Topics include: accounting equation analyzing business transactions journalizing and posting transactions accounts receivable and accounts payable subsidiary ledgers financial statements cash control and payroll concepts.

Provide students with an overview of management concepts, styles, and skills. Topics include: management styles, leadership traits, ergonomics/workflow, communication channels, business ethics, supervisory techniques, and job performance evaluation techniques.

Develops skills and behaviors necessary for successful supervision of people and their job responsibilities. Emphasis will be placed on real life concepts personal skill development applied knowledge and managing human resources. Course content is intended to help managers and supervisors deal with a dramatically changing workplace being affected by technology changes a more competitive and global market place corporate restructuring and the changing nature of work and the workforce. Topics include: Understanding the Managers Job and Work Environment; Building an Effective Organizational Culture; Leading Directing and the Application of Authority; Planning Decision-Making and Problem-Solving; Human Resource Management Administrative Management Organizing and Controlling.

Provides a general knowledge of the human relations aspects of the senior-subordinate workplace environment. Topics include: employee relations principles problem solving and decision making leadership techniques to develop employee morale human values and attitudes organizational communications interpersonal communications and employee conflict.

Develops a working knowledge of the laws of employment necessary for managers. Topics include: Employment Law the Courts Alternative Dispute Resolution (ADR) Discrimination Law Selecting Applicants Under the Law OSHA and Safety Affirmative Action At-Will Doctrine Right to Privacy Fair Labor Standards Act (FLSA) Family Medical Leave Act (FMLA) Workers Compensation Unemployment Compensation and National Labor Relations Act.

This course provides students with theoretical and practical knowledge of the design and implementation of effective compensation and benefits programs. Topics include: compensation program development, legal requirements of employee benefit packets, effect of compensation on employee morale, current trends and practices in compensation and benefits, and calculation of compensation costs.

This course familiarizes the student with the principles and techniques of sound leadership practices. Topics include: Characteristics of Effective Leadership Styles History of Leadership Leadership Models The Relationship of Power and Leadership Team Leadership The Role of Leadership in Effecting Change.

This course is designed to provide the student with an overview of the functions of business in the market system. The student will gain an understanding of the numerous decisions that must be made by managers and owners of businesses. Topics include: the market system, the role of supply and demand, financial management, legal issues in business, employee relations, ethics, and marketing.

This course is designed as an overview of the Human Resource Management (HRM) function and of the manager and supervisors role in managing the career cycle from organizational entry to exit. It acquaints the student with the authority responsibility functions and problems of the human resource manager with an emphasis on developing familiarity with the real world applications required of employers and managers who increasingly are in partnership with HRM generalists and specialists in their organizations. Topics include: strategic human resource management contemporary issues in HRM: ethics diversity and globalization; the human resource/supervisor partnership; human resource planning and productivity; job description analysis development and design: recruiting interviewing and selecting employees; performance management and appraisal systems; employee training and development: disciplinary action and employee rights; employee compensation and benefits; labor relations and employment law; and technology applications in HRM.

Provides a student with an overview of the relationship of rank and file employees to management in business organizations. The nature of the workplace the economic foundations of work organizations and the history of the relationship between management and labor is examined. The course acquaints the student with the principles of developing positive relationships between management and labor within the context of the legal environment governing labor relations. Topics include: the nature of the American workplace; the economic history of business organizations the historical roots of labor-management relations; adversarial and cooperative approaches to labor relations; the legal framework of labor relations; employee-employer rights; collective bargaining and union organizing processes; union and nonunion grievance procedures; international labor relations; and the future of labor-management relations in a changing economy. Case studies readings and role-plays are used to simulate workplace applications in labor relations.

Develops an understanding of how fostering employer/employee relationships in the work setting improves work performance. Develops legal counseling and disciplinary techniques to use in various workplace situations. . Topics include: the definitions of coaching counseling and discipline; importance of the coaching relationship; implementation of an effective counseling strategy; techniques of effective discipline; and performance evaluation techniques.

Addresses the challenges of improving the performance and career potential of employees while benefiting the student in their own preparation for success in the workplace. The focus is on both training and career and personal development. Shows the student how to recognize when training and development is needed and how to plan design and deliver an effective program of training for employees. Opportunities are provided for the student to develop their own career plans assess their work-related skills and practice a variety of skills desired by employers. Topics include: developing a philosophy of training; having systems approach to training and development; the context of training; conducting a needs analysis; critical success factors for employees: learning principles; designing and implementing training plans; conducting and evaluating training; human resource development and careers; personal career development planning; and applications in interpersonal relationships and communication.

Emphasizes developing the full range of communication strategies required to become a successful manager and prepares managers for the skills required to communicate effectively in business today. Topics include: Organizational/Strategic Communication Interpersonal Communication Presentation Techniques Presentation Technology + Applications Team/Group Communication Intercultural Communication External Stakeholder Communication and Using Spreadsheet Applications for Business Problem Solving.

Provides students with knowledge and skills necessary for a manager or entrepreneur to develop and implement a business plan. Topics include: business/community compatibility, introduction to cash flow and break even analysis, development of product/service idea, determination of market feasibility, determination of financial feasibility, development of marketing strategy, development of operations outline, and application of financial concepts.

Familiarizes the student with the principles and methods of Quality Management (QM). Topics include: the history of quality control quality control leaders quality tools QM implementation team building for QM and future quality trends.

This course focuses on supervision in the service sector with special emphasis on team building quality management and developing a customer focus. The challenge of providing world-class customer service is addressed through sections on principles of service industry supervision career development problem solving stress management and conflict resolution. Topics include: principles of service industry supervision team building customer service operations TQM in a service environment business software applications communication in the service sector introduction to information systems selling principles and sales management retail management and legal issues in the service sector.

Provides a basic understanding of project management functions and processes. Topics include: team selection and management; project planning definition and scheduling of tasks; resource negotiation allocation and leveling; project control monitoring and reporting; computer tools for project planning and scheduling; managing complex relationships between project team and other organizations; critical path methodology; and total quality management.

This course emphasizes the trends and the dynamic forces that affect the marketing process and the coordination of the marketing functions. Topics include effective communication in a marketing environment role of marketing knowledge of marketing principles marketing strategy and marketing career paths.

This course introduces the study of contracts and other legal issues and obligations for businesses. Topics include: creation and evolution of laws court decision processes legal business structures sales contracts commercial papers Uniform Commercial Code and risk-bearing devices.

This course introduces professional selling skills and processes. Topics include: professional selling product/sales knowledge customer analysis/relations selling process sales presentations and ethics of selling.

This course introduces the fundamental principles and practices associated with promotion and communication. Topics include: purposes of promotion and IMC principles of promotion and Integrated Marketing Communication (IMC) budgeting regulations and controls media evaluation and target market selection integrated marketing plans trends in promotion and promotion and communication career paths.

This course introduces the marketing skills required in a service business. Topics include: foundation of services marketing, managing service delivery/encounters, services marketing strategy, and aligning strategy service design, and standards.

This course analyzes consumer behavior and applicable marketing strategies. Topics include: the nature of consumer behavior, influences on consumer behavior, consumer decision-making process, role of research in understanding consumer behavior, and marketing strategies.

This course introduces competencies required in managing a small business. Topics include: nature of small business management business management and organizational change marketing strategies employee relations financial planning and business assessment and growth.