Accounting: Course Listings
ACTG 210 Financial Accounting
Students will focus on concepts of fundamental financial accounting theory using the corporate approach with emphasis on financial statements and the relevant components as information for decision-making. 3 credits; 7-week module
ACTG 215 Managerial Accounting
This course teaches the student accounting information to assist management in conducting and controlling daily operations, decision-making and planning future operations. 3 credits; 7-week module
CAPS 302 Managerial Accounting
The gateway course for students entering degree completion programs that provides tools for success in adult learning. Adult learning theory and practices will be examined with emphasis on the Kolb model. Students will examine ways in which they learn other than formal classroom settings. Participants will explore issues such as: time management, expectations of students and instructors, critical thinking skills. This course is to be required for all degree completion programs 1 credit; 2-week module
CAPS 303 Conflict Resolution and Communications in the Professional Environment
This course applies the theories and models of communication and negotiation principles to real-life social and business communication problems. Special emphasis is placed on hands-on opportunities for students to learn by doing. 3 credits; 5-week module
CAPS 430 Search for Meaning in a Changing World
An integrated humanities overview: the interrelations of history, art, literature, music and philosophy (not dealt with as isolated disciplines). Each area of the course begins with discussion of historical backgrounds and philosophical trends, and further discussion of the art, literature and music that reflect those backgrounds and trends. 3 credits; 5-week module
CAPS 340 Business Management Application
The focus of this course is to merge management content into a behaviorally anchored approach to the traditional management functions. Familiarizes students with the skills of management such as delegating, coaching, conflict resolution, stress management, problem solving, and building effective teams. Also includes managerial roles and responsibilities, effective decision making, productivity improvement, and models and theories of human behavior. 3 credits; 5-week module
MGMT 335 Business Law
Business law is considered within the varied framework of civil law relating to political, economic, historical, and moral issues that shape its development. 3 credits; 5-week module
CAPS 415 Ethics in Professional Life
This course will introduce students to professional ethics through the consideration of ethical theory, current issues and practices in business, and professional codes and standards. Ethical issues within a business organization and those raised by the impact of business on the community will be considered, with attention given to contemporary issues, including the impact of technology on business and society and the conduct of business in a diverse society. Students will develop and apply their own code of professional ethics. 3 credits; 5-week module
ACTG 372 Managerial Statistical Decision Making
This course provides students statistical application skills through the use of problem solutions and case studies and that allow students to gain an understanding of how to critically evaluate the results of statistical analysis in the field of business and e-commerce. This includes an examination of the appropriate role of techniques, terminology and practical application of descriptive and inference statistics as well as probabilities. This also includes an introduction to the use of statistical software. Prerequisite: At least one college level mathematics course; College Algebra recommended. 3 credits; 5-week module
ACTG 342 Financial Reporting of Assets
Intermediate Accounting 1 covers accounting principles and procedures essential to the preparation and interpretation of financial statements with emphasis on the corporate form of the business organization. Special study is given to capital contributions, treasury stock, adjustments and statements of surplus, income determination, cash receivables and inventory. (Prerequisite: Successful completion of the first two accounting courses with a grade of C or higher) 3 credits; 8-week module
ACTG 352 Financial Reporting of Debt & Equity
This course deals with consignments, installments, investments, fixed assets, depreciation and depletion, intangible assets, current and fixed liabilities, funds, reserves and analysis of financial statements. (Prerequisite: Successful completion of the first two accounting courses with a grade of C or higher) 3 credits; 8-week module
ACTG 362 Accounting Systems and Data Processing
This course will introduce the student to design and implementation methods for Accounting Information Systems emphasizing the Systems Development Life Cycle (SDLC) and internal controls. Upon successful completion of this course, a student will be able to use the microcomputer to create a chart of accounts, accounts receivable and payable subsidiary ledgers, transaction journals, general ledgers, financial statements, reports and forecasts. 3 credits; 5-week module
ACTG 382 Cost Accounting
A study of costing systems: job order costing, process costing, activity-based costing, standard costing; management accounting tools: cost-volume-profit analysis, budgeting and performance analysis, capital investment analysis; cost allocation; and cost management of quality and timeliness. 3 credits; 7-week module
ACTG 422 Auditing
Basic auditing principles as applied to both internal and external auditing. This course will review relevant authoritative standards to help students gain an understanding of how to perform an audit. An external auditing practice set is used. 3 credits; 6-week module
ACTG 452 Federal Taxation
Conceptual foundation of federal taxation, focusing on transactions common to individuals, along with the basics of corporations and partnerships. This includes calculation of gross income, deductions allowed in computing taxable income, property transactions and tax considerations for business entities. 3 credits; 8-week module
ACTG 462 Accounting Research Capstone
Designed to teach students how to research tax law and auditing standards. The students will give presentations of their findings and write technical papers to summarize findings as well. Main objective of the course is to teach students how to teach themselves. 3 credits; 6-week module
