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Major topics include: corporate governance for managerial accounting; cost classifications; manufacturing overhead cost allocation; job order cost system; process cost system; activity-based costing; cost-volume-profit analysis; decision making in managerial accounting; pricing objectives and methods; budgeting; budgetary control; standard costs; capital budgeting; statement of cash flows; and financial statement analysis.

Upon successful completion of the course, students will be able to: compare types of businesses such as partnerships, corporations, and others; breakdown major accounting principles, such as the accounting cycle; apply the accounting equation and evaluate return on equity; compile balance sheets, income statements, and statements of cash flows; analyze financial documentation; evaluate methods for calculating inventory; appraise corporate accounting practices; differentiate adjusted and closing trial balances and more; and illustrate how businesses use rations to create financial forecasts.

offers general education courses commonly taken in the first two years of college as well as professional development and continuing education courses.

Upon successful completion of the course, students will be able to: understand the purpose of accounting, generally accepted accounting principles, ethical accounting and technology in accounting; interpret balance sheets, income statements and cash flow statements, and understand how to prepare different financial statements and the auditing process; discover debits, credits, journal entries, the trial balance and how to determine a company's performance based on financial statement ratios; explain internal controls, safeguards and bank reconciliation; study accounts receivable, revenue recognition, the allowance method, notes receivable and disposing of receivables; define long-term operating assets, plant assets, the cost principle, acquisition of property, computing depreciation, natural resource assets and accounting for intangible assets; breakdown loans, equity investments, raising equity financing, corporations, stockholder's equity, common and preferred stock, accounting for stock and retained earnings; and distinguish the purpose and elements of financial statement analysis, standards for comparison, horizontal analysis, vertical analysis and financial ratio analysis.

Upon successful completion of the course, students will be able to: appraise the process involved in corporate governance and how it applies to managerial accounting; evaluate the reports that make up the financial statements and how to prepare them; summarize the functions of cost classifications, cost allocation, and job order cost systems; breakdown cost-volume-profit analysis and how it relates to income statements; dissect how firms decide on a pricing strategy and the different pricing methods; summarize how companies set standard costs and why they are advantageous; point out the different methods, ratios and formulas important in financial analysis; evaluate the software programs pertinent to managerial accounting, and discover their benefits; and assess the different types of budgeting, including capital budgeting, why budgeting is important, and different methods for budgeting.

Methods of instruction include audiovisual materials and case studies.

Upon successful completion of this course, students will be able to: evaluate and disclose financial information for transactions involving fixed and intangible assets; assess accounting for securities and investments by preparing entries and properly recording financial information under a variety of different scenarios; analyze financial information for transactions as they apply to current liabilities and contingencies; evaluate financial information for transactions involving bonds and notes payable; prepare and describe transactions about a company’s leases, for both operating leases and capital leases; record transactions and prepare proper financial information as it pertains to stockholder equity transactions and comprehensive income; calculate corporate income and account for corporate income taxes; explain the different type of entries and financial disclosures required for pension plans and related post-retirement benefits, such as medical insurance; and consider a variety of accounting changes and error types found on the financial statements, including prospective and retrospective-type disclosures.

Topics include: accounting for fixed and intangible assets; accounting for securities and investments; accounting for liabilities and contingencies; accounting for bonds and notes payable; accounting for operating and capital leases; accounting for shareholder equity and comprehensive income; cash flow statements and disclosures; accounting for corporate income taxes; pensions and post-retirement benefits; and identifying and correcting errors in accounting.

Upon successful completion of the course, students will be able to: differentiate the components and purposes of various costing methods, techniques, and formulas including cost accounting, job-order costing systems, process costing, and variable and activity-based costing; use cost accounting formulas, such as those used to calculate the break-even point, target net income, gross profit margin, and contribution margin; assess how different industries use activity-based costing methods to determine the costs of various products or services; breakdown the purpose and components of the master budget; dissect the process of CVP analysis to determine the relationship between company costs, revenue and sales volume; summarize effective techniques for estimations and planning, such as using employ regression analysis to achieve project cost goals; analyze various aspects of cost accounting in inventory, such as inventory accounts, goods and inventory statements, and methods of inventory cost calculations; and evaluate modern trends in managerial accounting and their effects on business strategy, such as how and why predictive accounting has risen in popularity. Instruction is delivered through online video and text lessons.Topics include: Marketing Philosophies and Ethics; Competitive Advantage; The Marketing Environment; International Marketplace; Consumer Decision Making; Business Marketing and Marketing Research; Segmentation and Product Marketing; Managing a Product and Retailing; Services Marketing, Marketing Channels & Supply Chain Management; Promotion, Advertising and Public Relations; Selling and Pricing Strategy.Upon successful completion of this course, students will be able to: investigate how American law began, the Constitution, Bill of Rights, and the branches of government; compare and contrast the legal systems in the U.S., court functions, civil versus criminal law, substantive law versus procedural law and what happens when a lawsuit begins; outline the basics and capacity of contracts including termination, types, contracts and issues with minors, third-part beneficiaries, and assignment and delegation of rights and duties; examine the Statute of Frauds; explain certainty of terms, rules of interpretation and construction, implied terms, the parole evidence rule, conditions and excused conditions; paraphrase types of breaches, anticipatory repudiation, remedies for breaches of contracts, defenses to enforcement of a contract, how a contract can be discharged and concepts related to torts; examine topics that include legal ethics, securities and antitrust law, trademarks, patents, copyrights and trade secrets; differentiate the rights of creditors, product liability, consumer and credit protection, privacy protection, and unfair competition; hypothesize how to create the agency relationship and liability of the principal and liability of the agent; and analyze how to create a partnership and corporation, the Uniform Commercial code, tax structure, and liability of corporations.

Topics include: History of American Law; Sources of Law; Constitutional Law; American Legal Systems; Legal Procedures; Contract Law Basics; Capacity in Contract Law; Contract Law and Third Party Beneficiaries; Contracts: Assignment and Delegation; Contracts: Statute of Frauds; Contracts: Scopes and Meanings; Contracts: Breach of Contract; Contracts: Discharge of Contracts; The Legal Environment; Securities and Antitrust Law; Property Law; Creditors’ Rights; Product Liability and Consumer Protection; Torts in Business Law; The Role of Agency in Business Law; Sales & the Law.Interpret financial ratios for companies, efficiency ratios, leverage ratios and issues with financial statement analysis.