1998-1999 Academic Catalog

School of Social Sciences and Professional Studies Business Administration ....................................................... 14 ACCT-211 Principles of Accounting I ..................................... 5 BUS-lOOBusinessPrologue .................................................... 1 BUS-299 Personal Development (3 quarters) ........................... 0 MGMT-350 Principles of Organization and Management ........ 4 MRKT-360PrinciplesofMarketing ......................................... 4 (or BUS-218 Business Law I ................................................... 4 orECON-234Macroeconomics ............................................. 4) Office Systems .................................................................. 20-24 EUIS-210BusinessCommunication ......................................... 4 EUIS-300 End-User Information Systems and Technologies ......................................................................... 4 OSYS-102Speedwriting ........................................................... 4 OSYS-200 Desktop Publishing ................................................. 3 OSYS-2890SYSinternship ................................................... 1-5 One course from the following: ................................................ 4 OSYS-201 MedicalTerminologyfTranscription .................... 4 OSYS-202Legal Terminology!Transcription ........................ 4 Software Requirements .......................................................... 20 EUIS-100 Word Processing Concepts and Applications ........ 4 EUIS-101 Presentation Graphics Concepts and Applications ......................................................................... 4 EUIS-200 Spreadsheet Concept and Applications .................. 4 EUIS-201 Records Management/Database Concepts and Applications ................................................................... 4 OSYS-lOOKeyboarding .......................................................... 2 OSYS-101 Formatting/Speedbuilding ....................................... 2 Software requirements may be waived by passing departmen– tal software exams. No academic credit is given for passing the exams, which are offered once per quarter. Other business courses should be taken in place <;>f any of the above software requirements that are waived by passing the exams. Office Systems Course Descriptions OSYS-100 Keyboarding-A 2 hours Designed for the student to become more efficient in operating computer terminals and electronic keyboards. Focuses on developing speed, accuracy, and proofreading skills. Credit/no credit. (Fee: $10) OSYS-101 Formatting/Speedbuilding-A 2 hours Instruction and practice in typing forms of office communication. Emphasis is placed upon developing production, speed, accuracy, composing, and proofreading skills. Prerequisite: OSYS-100 Key– boarding or 40 words per minute; OSYS-102 Speedwriting-W 4 hom·s Designed to assist students to increase their speed in making legible notes, to teach note taking skills and study skills, and to improve spelling, vocabulary, and punctuation skills. Prerequisite: OSYS-100 Keyboarding or 40 words per minute. OSYS-200 Desktop Publishing-W,Sp 3 hours Writing, assembling, and designing publications commonly found in businesses, such as newsletters, brochures, reports, and promotional materials using PageMaker software. (Fee: $10) OSYS-201 Medical Terminology/Transcription-W· 4 hours Includes learning and using medical terms and keying medical dictation using the transcriber. Comprised of activities most often performed by the medical administrative assistant. The assignments and terminology are based on actual medical cases. Introduces the student to the American Association for Medical Transcription's (AAMT) new code of ethics and model. (Fee: $20) OSYS-202 Legal Terminologyffranscription-W 4 hours Includes learning legal terms, typing legal dictation, and using the transcriber. Comprised of the activities most often petformed by the legal administrative assistant. Assignments and terminology are based on actual legal cases. (Fee: $20) OSYS-289 OSYS Internship-Sp,Su 1-5 hours Practical business experience as an office employee; individually designed to meet the interests of the student. Prerequisite: EUJS-100 Word Processing Concepts and Applications; EUlS-101 Presentation Graphics Concepts and Applications. Course Descriptions Departmental Courses Accounting . . ACCT-211 Principles of Accounting 1-A,W 5 hours An introduction to accounting for business organizations with an emphasis on financial statement preparation and interpretation. Topics include: the accountirig cycle, present value, and accounting for stock and debt instmments. Prerequisite: sophomore status. ACCT-212 Principles of Accounting II-W, Sp 5 hours A continuation of accounting for bu.siness organizations. Topics include: cash flow statements, investments, and managerial accounting concepts. Prerequisite: ACCT-211 Principles ofAccounting 1. ACCT-311 Intermediate Accounting I-A 3 hours Theoretical concepts and accounting standards which form the basis for accounting practices, financial statement preparation, and analysis. Topics include: financial statement formats, present value, and accounting for receivables and inventory. Prerequisite: ACCT-212 Principles ofAccounting I1. ACCT-312 Intermediate Accounting II-W 3 hours Continuation of theoretical concepts and accounting standards that form the basis for accounting practices and financial statement preparation and analysis. Topics include: accounting for fixed assets, intangible assets, current liabilities, long-term debt, and stockholders' equity. Prerequisite: ACCT-311 Intermediate Accounting I. ACCT-313 Intermediate Accounting III-Sp 3 hours Continuation of theoretical concepts and accounting standards that form the basis for accounting practices and financial statement preparation and analysis. Topics include: accounting for EPS, income tax allocation, accounting changes, cash flows, leases, and pensions. Prerequisite: ACCT-311,312 Jntermediate Accounting 1,11. ACCT-315 Accounting Information Systems-W 3 hours A study of the flow of information through the accounting system emphasizing systems analysis and design, internal controls, and computer applications in the business environment. Prerequisite: ACCT-212 Principles ofAccounting II; MIS-220 Computer Information Systems; junior status. ACCT-317 Cost Accounting-Sp 5 hours Principles of industrial and distribution cost accounting, job order and process cost systems, and standard costs. Prerequisite: ACCT- 212 Principles ofAccounting I1. ACCT-411 Federal Income Taxes-A 4 hours Proper preparation of federal income tax returns for individuals, pa1tnerships, and corporations. Students are introduced to income tax planning and the effect of income taxes on business decisions. Prerequisite: ACCT-212 Principles ofAccounting JI. ACCT-412 Auditing-A 4 hours A study of auditing standards and related auditing procedures. Topics include: evaluation of audit evidence, professional responsi– bilities, and auditors' reports and opinions. Prerequisite: ACCT-313 Intermediate Accounting Ill. ACCT-413 Advanced Accounting-Sp 4 hours A study of consolidated financial statements, foreign exchange, estates and trusts, branch accounting, and related problems. Prerequi– site: ACCT-313 Jntermediate Accounting Ill. ACCT-415 Government and Nonprofit Accounting-Sp 4 hours Accounting and reporting principles, standards, and procedures applicable to nonprofit organizations. Prerequisite: ACCT-312 '!ntennediate Accounting II or permission ofinstructor.