Accounting and Finance Diploma (D25800)

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. This course has been approved for transfer under the CAA and ICAA as a pre-major and/or elective course requirement for the AA & AS degrees.

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. This course has been approved for transfer under the CAA and ICAA as a pre-major and/or elective course requirement for the AA & AS degrees.

This course e introduces students to theoretical and practical applications of investigative and analytical skills for the purpose of resolving cybersecurity and financial crimes in a manner that meets standards required by a court of law. Emphasis is placed on investigative procedures used to detect, prevent and control fraud, defalcation and misrepresentation. Upon completion, students should be able to execute cybersecurity investigative procedures to assist businesses in detecting, investigating, documenting, and preventing fraud including the collection of evidence and preparation of documents for court proceedings.

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 inquire, 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. This course has been approved for transfer under the CAA and ICAA as a pre-major and/or general education elective course requirement for the AA, AS or AE degrees. This is a Universal General Education Transfer Component (UGETC) course in English Composition for the AA, AE, and AS degrees.

This course introduces the relevant laws governing business and fiduciary income taxes. Topics include tax law relating to business organizations, electronic research and methodologies, and the use of technology for the preparation of business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various business tax forms.

This course is an introduction to the investigation techniques used to discover fraudulent activities. Emphasis is placed on the techniques for the detection, deterrence and prevention of the major types of occupational and management frauds. Upon completion, students should be able to examine relevant fraud cases and apply critical thinking and technology skills used in fraud examination

This course introduces basic spreadsheet design and development. Topics include writing formulas, using functions, enhancing spreadsheets, creating charts, and printing. Upon completion, students should be able to design and print basic spreadsheets and charts.

This course introduces students to professional codes of conduct and ethics adopted by professional associations and state licensing boards for accountants, auditors, and fraud examiners. Topics include research and discussions of selected historical and contemporary ethical cases and issues as they relate to accounting and business. Upon completion, students should be able to apply codes, interpret facts and circumstances, as they relate to accounting firms and business activities.

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 solve accounting problems.

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.

This course provides advanced instruction in bookkeeping and record-keeping functions. Emphasis is placed on mastering adjusting entries, correction of errors, depreciation, payroll, and inventory. Upon completion, students should be able to conduct all key bookkeeping functions for small business.

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 may arise in business decisions and the laws that apply to them. This course has been approved for transfer under the CAA and ICAA as a pre-major and/or elective course requirement for the AA & AS degrees.

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. This course has been approved for transfer under the CAA and ICAA as a general education course in Social & Behavioral Sciences for the AA & AS degrees. This is a Universal General Education Transfer Component (UGETC) course in Mathematics (Quantitative) for the AA degree ONLY.