Accounting and Finance Degree - 100% Online (A25800D)

ACC 120 - Principles of Financial Accounting

This course introduces business decision-making using accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations.

Class: 3.00
Lab: 2.00
Credits: 4.00

ACA 111 - College Student Success

This course introduces the college's physical, academic, and social environment and promotes the personal development essential for success. Topics include campus facilities and resources; policies, procedures, and programs; study skills; and life management issues such as health, self-esteem, motivation, goal-setting, diversity, and communication. Upon completion, students should be able to function effectively within the college environment to meet their educational objectives.

Class: 1.00
Credits: 1.00

BUS 110 - Introduction to Business

This course provides a survey of the business world. Topics include the basic principles and practices of contemporary business. Upon completion, students should be able to demonstrate an understanding of business concepts as a foundation for studying other business subjects.

Class: 3.00
Credits: 3.00

BUS 121 - Business Math

This course covers fundamental mathematical operations and their application to business problems. Topics include payroll, pricing, interest and discount, commission, taxes, and other pertinent uses of mathematics in the field of business. Upon completion, students should be able to apply mathematical concepts to business.

Class: 2.00
Lab: 2.00
Credits: 3.00

CIS 110 - Introduction to Computers

This course introduces computer concepts, including fundamental functions and operations of the computer. Topics include identification of hardware components, basic computer operations, security issues, and use of software applications. Upon completion, students should be able to demonstrate an understanding of the role and function of computers and use the computer to solve problems.

Class: 2.00
Lab: 2.00
Credits: 3.00

ENG 111 - Writing and Inquiry

This course is designed to develop the ability to produce clear writing in a variety of genres and formats using a recursive process. Emphasis includes inquiry, analysis, effective use of rhetorical strategies, thesis development, audience awareness, and revision. Upon completion, students should be able to produce unified, coherent, well-developed essays using standard written English.

Class: 3.00
Credits: 3.00

ACC 121 - Principles of Managerial Accounting

This course includes a greater emphasis on managerial and cost accounting skills. Emphasis is placed on managerial accounting concepts for external and internal analysis, reporting and decision-making. Upon completion, students should be able to analyze and interpret transactions relating to managerial concepts including product-costing systems.

Prerequisites: Take ACC-120

Class: 3.00
Lab: 2.00
Credits: 4.00

ACC 140 - Payroll Accounting

This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.

Class: 1.00
Lab: 3.00
Credits: 2.00

ACC 149 - Introduction to Accounting Spreadsheets

This course provides a working knowledge of computer spreadsheets and their use in accounting. Topics include pre-programmed problems, model-building problems, beginning-level macros, graphics, and what-if analysis enhancements of template problems. Upon completion, students should be able to use a computer spreadsheet to complete many of the tasks required in accounting.

Class: 1.00
Lab: 3.00
Credits: 2.00

ACC 150 - Accounting Software Applications

This course introduces microcomputer applications related to accounting systems. Topics include general ledger, accounts receivable, accounts payable, inventory, payroll, and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting package to accurately solve accounting problems.

Class: 1.00
Lab: 3.00
Credits: 2.00

ACC 131 - Federal Income Taxes

This course provides an overview of federal income taxes for individuals, partnerships, and corporations. Topics include tax law, electronic research and methodologies and the use technology for the preparation of individual and business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax laws, and complete federal tax returns for individuals, partnerships, and corporations.

Class: 2.00
Lab: 2.00
Credits: 3.00

PSY 150 - General Psychology

This course provides an overview of the scientific study of human behavior. Topics include history, methodology, biopsychology, sensation, perception, learning, motivation, cognition, abnormal behavior, personality theory, social psychology, and other relevant topics. Upon completion, students should be able to demonstrate a basic knowledge of the science of psychology.

Class: 3.00
Credits: 3.00

ENG 112 - Writing and Research in the Disciplines

This course, the second in a series of two, introduces research techniques, documentation styles, and writing strategies. Emphasis is placed on analyzing information and ideas and incorporating research findings into documented writing and research projects. Upon completion, students should be able to evaluate and synthesize information from primary and secondary sources using documentation appropriate to various disciplines.

Prerequisites: Take ENG-111

Class: 3.00
Credits: 3.00

ACC 220 - Intermediate Accounting I

This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and extensive analysis of balance sheet components. Upon completion, students should be able to demonstrate competence in the conceptual framework underlying financial accounting, including the application of financial standards.

Prerequisites: Take ACC-120

Class: 3.00
Lab: 2.00
Credits: 4.00

ACC 132 - NC Business Taxes

This course introduces the relevant laws governing North Carolina taxes as they apply to business. Topics include sales taxes, income taxes for business entities, payroll taxes, unemployment taxes, and other taxes pertaining to the State of North Carolina. Upon completion, students should be able to maintain a company's records to comply with the laws governing North Carolina business taxes.

Class: 1.00
Lab: 3.00
Credits: 2.00

BUS 151 - People Skills

This course introduces the basic concepts of identity and communication in the business setting. Topics include self-concept, values, communication styles, feelings and emotions, roles versus relationships, and basic assertiveness, listening, and conflict resolution. Upon completion, students should be able to distinguish between unhealthy, self-destructive, communication patterns and healthy, non-destructive, positive communication patterns.

Class: 3.00
Credits: 3.00

MAT 143 - Quantitative Literacy

This course is designed to engage students in complex and realistic situations involving the mathematical phenomena of quantity, change and relationship, and uncertainty through project- and activity-based assessment. Emphasis is placed on authentic contexts which will introduce the concepts of numeracy, proportional reasoning, dimensional analysis, rates of growth, personal finance, consumer statistics, practical probabilities, and mathematics for citizenship. Upon completion, students should be able to utilize quantitative information as consumers and to make personal, professional, and civic decisions by decoding, interpreting, using, and communicating quantitative information found in modern media and encountered in everyday life.

Class: 2.00
Lab: 2.00
Credits: 3.00

MAT 152 - Statistical Methods I

This course provides a project-based approach to introductory statistics with an emphasis on using real-world data and statistical literacy. Topics include descriptive statistics, correlation and regression, basic probability, discrete and continuous probability distributions, confidence intervals and hypothesis testing. Upon completion, students should be able to use appropriate technology to describe important characteristics of a data set, draw inferences about a population from sample data, and interpret and communicate results.

Class: 3.00
Lab: 2.00
Credits: 4.00

BUS 260 - Business Communication

This course is designed to develop skills in writing business communications. Emphasis is placed on business reports, correspondence, and professional presentations. Upon completion, students should be able to communicate effectively in the work place.

Prerequisites: Take One: ENG-110 or ENG-111

Class: 3.00
Credits: 3.00

ECO 251 - Principles of Microeconomics

This course introduces economic analysis of individual, business, and industry in the market economy. Topics include the price mechanism, supply and demand, optimizing economic behavior, costs and revenue, market structures, factor markets, income distribution, market failure, and government intervention. Upon completion, students should be able to identify and evaluate consumer and business alternatives in order to efficiently achieve economic objectives.

Class: 3.00
Credits: 3.00

ACC 240 - Gov & Not-For-Profit Acct

This course introduces principles and procedures applicable to governmental and not-for-profit organizations. Emphasis is placed on various budgetary accounting procedures and fund accounting. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

Prerequisites: Take ACC-121

Class: 3.00
Credits: 3.00

PHI 240 - Introduction to Ethics

This course introduces theories about the nature and foundations of moral judgments and applications to contemporary moral issues. Emphasis is placed on moral theories such as consequentialism, deontology, and virtue ethics. Upon completion, students should be able to apply various ethical theories to moral issues such as abortion, capital punishment, poverty, war, terrorism, the treatment of animals, and issues arising from new technologies.

Prerequisites: Take ENG-111

Class: 3.00
Credits: 3.00

BUS 225 - Business Finance

This course provides an overview of business financial management. Emphasis is placed on financial statement analysis, time value of money, management of cash flow, risk and return, and sources of financing. Upon completion, students should be able to interpret and apply the principles of financial management.

Class: 2.00
Lab: 2.00
Credits: 3.00

BUS 115 - Business Law I

This course introduces the student to the legal and ethical framework of business. Contracts, negotiable instruments, the law of sales, torts, crimes, constitutional law, the Uniform Commercial Code, and the court systems are examined. Upon completion the student should be able to identify legal and ethical issues that arise in business decisions and the laws that apply to them.

Class: 3.00
Credits: 3.00