An introductory course using visual materials with emphasis on methods and motivations that generate the visual experience, both past and present. Art practices from around the world are examined for form and content. Emphasis will be on Western Art.
1. Articulate verbally and in writing a general understanding of the significance of visual art in a wide variety of culture and media.
2. Create a personal work of art. Articulate verbally and in writing the form and content of the piece, along with information about significant artists and art works relative to the created artwork, and to visual art.
3. Articulate verbally and in writing appropriate art vocabulary, and art evaluation concepts, when viewing visual art.
This course covers the fundamental principles of double-entry accounting, use of the general journal and general ledger, simple financial statements, the accounting cycle, control of cash, and an introduction to payroll accounting, purchases and sales.
1. Demonstrate a basic understanding of the double-entry accounting system.
2. Manually complete the entire accounting cycle for a service- based sole proprietorship on the accrual basis.
3. Prepare basic financial statements for a service-based sole proprietorship.
4. Demonstrate an understanding of control of cash processes and bank reconciliations.
5. Calculate basic payroll and payroll tax activity.
6. Prepare simple federal quarterly and annual payroll tax forms.
This course is designed to teach, reinforce and supplement payroll skills in both manual and computerized formats.
1. Compute the income tax withholding from employee wages.
2. Calculate employee's withholding allowances for IRS Form W-4.
3. Determine employer's quarterly estimated payments.
4. Describe how the Federal Insurance Contributions Act (FICA) is applied by employers.
5. Describe the federal deposit system and how the Electronic Federal Tax Payment System is used by employers.
6. Describe the difference between employees and independent contractors.
Presents financial accounting concepts and the use of accounting information in decision making. Includes an overview of the accounting cycle.
1. Use the accounting cycle to develop financial statements from business transactions.
2. Analyze basic business economic events to determine their effect on accounts and financial statements.
3. Interpret and analyze financial statements to aid in decision making.
4. Demonstrate a basic understanding of the principles of internal control and apply them to relatively straight-forward situations to identify strengths and weaknesses.
5. Interpret and analyze accrual and cash flow information presented in accounts.
6. Analyze issues relating to inventory, receivables, long-lived assets, liabilities and stockholder’s equity and recommend appropriate accounting treatment.
7. Describe basic generally-accepted accounting principles.
This course introduces financial accounting techniques, measuring and recording transactions, preparing financial statements, managerial decision making, and planning and control devices, such as budgeting, cost accounting, variance analysis, and break-even analysis. Includes assessment of financial information from managers, lenders, and investors perspective to understand and evaluate business operations. Emphasizes ethical decision-making in the work environment.
1. Gain understanding of the accounting cycle and evaluate business transactions using the accounting equation.
2. Demonstrate the communication of accounting information by the use of commercially available spreadsheet software.
3. Describe the four basic financial statements: Balance Sheet, Income Statement, Statement of Cash Flows, and Statement of Retained Earnings.
4. Describe the need for internal control procedures in an organization, and demonstrate an understanding of ethics in accounting.
5. Use Cost-Profit-Volume analysis to calculate break-even points.
6. Describe the purpose of budgeting in an organization.
7. Calculate cost and efficiency variances using standard cost information.
This course will provide you with a general survey of the nature significance of scope of marketing. It emphasizes customers (marketing analysis and strategy); business marketing decisions in promotion, distribution and pricing; and control of marketing programs.
1. Employ the basics of marketing, from identifying audience, market segments and value propositions, to product development and research, marketing strategies and advertising/public relations.
2. Recognize consumer behavior and demand and be able to prepare and execute a marketing solution.
3. Master business marketing tools necessary to execute a marketing plan for a client, including social media.
4. Identify trends and new developments in business and employ soft skills and marketing techniques to adapt to market demands.
5. Compile a portfolio of work that can be shared with colleagues, network connections and future clients and employers.
This course provides hands-on computer experience in accounting applications, including general ledger, accounts receivable, accounts payable, payroll, and financial statements.
1. Create a new company within the QuickBooks Environment
2. Enter a new account.
3. Demonstrate the ability to properly enter transactions into the A/R, A/P, and other functional areas of the program.
4. Properly run reconciliation reports or bank accounts.
5. Customize and print out financial statements.
The course helps you identify information-bearing events, assess and improve process efficiency, learn to model and analyze business processes, recognize probabilistic components of business processes, and understand the interactions between human behavior and process design. Hands-on, case-based course work allows you to practice some of the principles addressed. You will demonstrate the ability to utilize business computer applications.
Conceptualize business operations as processes.
1. Model simple business processes in terms of the actors and activity sequences involved, the data flowing through those sequences and the dependencies between data and business activities.
2. Recognize probabilistic components of business processes and assign distributions to these components.
3. Characterize business processes in terms of their key operations characteristics; e.g.,productivity, efficiency, service quality, sustainability, time and costs associated with waiting, material volume and service/product customization.
4. Formulate improvements to observed processes and estimate the effects of these improvements with the help of simulation.
5. Identify the role of information systems in business processes; e.g., recognize and specify where information technology can be applied; recognize the role of Enterprise Resource Planning (ERP) systems.
6. Recognize the interdependence of business processes within and across organizational boundaries.
This course covers processes and fundamentals of writing expository essays, including structure, organization and development, diction and style, revision and editing, and mechanics required for college-level writing.
1. Analyze the rhetorical needs (the needs of their audience in relationship to the assignment) for academically-oriented writing assignments requiring them to use a broad range of critical thinking strategies, particularly analysis and evaluation.
2. Apply appropriate levels of critical thinking strategies (knowledge, comprehension, application, analysis, synthesis, evaluation) in their written assignments.
3. Implement appropriate rhetorical elements and organization (introduction, thesis, development and support, definition, narration, comparison, conclusion, etc.) in their written assignments.
4. Locate, evaluate, and integrate high-quality information and opinion appropriate for college-level analytical and evaluation assignments.
5. Craft sentences and paragraphs that communicate their ideas clearly and effectively using words, sentence patterns, and writing conventions at a college level to make their writing clear, credible and persuasive.
This course covers topics dealing with financing a business, analysis of financial statements, working capital management, short-and long-term financial planning, budgeting and control.
1. Describe and interpret the four standard financial statements.
2. Describe the importance of current assets and liabilities.
3. Calculate and interpret standard business ratios including: current, inventory turnover, gross margin (profit), ROA, ROE, EPS, and A/R Days.
4. Discuss the difference between markup and margin.
5. Calculate break-even points and units needed to make profit levels.
6. Calculate working capital and estimate minimum cash reserves.
7. Track cash flows for an organization.