Academics

ONE YEAR ACCOUNTING COURSE DESCRIPTIONS
Diploma Program
Program Description & Job Opportunities
Course Listings
Course Descriptions

WP205 ADVANCED WORD PROCESSING (3.0 credits/60 clock hours)
This course is designed to further the student’s knowledge of the current version of Microsoft Office, Microsoft Word, and Microsoft Windows. Students learn advanced features such as macros, electronic forms, and document collaboration. The course includes integrating Word and Excel. Prerequisite: Word Processing.

AC101 ACCOUNTING I (3.0 credits/60 clock hours)
The purpose of this course is to acquaint the student with the relationships between accounting and business and to define basic accounting terminology. Accounting is introduced as the financial language of a business and the need for following accepted accounting principles so that a business’ financial position can be appropriately evaluated. The course introduces the student to the double-entry system, journals, ledgers, trial balances, worksheets, preparation of the income statement, statement of owner’s equity, and balance sheet, adjusting, closing, and reversing entries, accounting for merchandising operations, classified financial statement formats, and ratio analysis. The sole proprietorship business entity is used throughout this course as it pertains to service-oriented and merchandising operations. Prerequisite: None.

AC102 ACCOUNTING II (3.0 credits/60 clock hours)
Accounting II further expands on the principles and procedures introduced in Accounting I. The course begins with an overview of manual and computerized accounting systems, emphasizing integrated systems using special purpose journals. This course continues with the topics of internal controls, banking transactions, and detailed studies of the accounting for short-term investments, receivables, merchandise inventory, notes payable, and long-term assets. A simulation of accounting for a merchandising enterprise is also used for reinforcement purposes. Prerequisites: Accounting I (minimum grade of C-). In addition, if Mathematics or Business Math II have not been completed, they should be taken concurrently.

GE123 ALGEBRA (3.0 credits/60 clock hours)
Algebra is designed to cover basic mathematical and algebraic concepts with an emphasis on logical thinking skills. The topics that will be covered are review of decimals and fractions, basic definitions, operations with signed numbers, order of operations, simplifying algebraic expressions, evaluating algebraic expressions, manipulating and solving equations, exponents, different base systems, operations with polynominals, ratios and proportions, percentages, and word problems. This course forms the foundation for future courses in algebra, computer programming, electronics, accounting, statistics and software applications courses. Prerequisite: None.

GE143 BUSINESS MATHEMATICS (3.0 credits/60 clock hours)
This course is designed to refresh the student’s knowledge of math fundamentals and to apply these fundamentals in business and everyday life. The following concepts will be covered: review of percents, simple and compound interest, inventory, depreciation, payroll, cash and trade discounts, markup and markdown, banking, and related areas. Prerequisite: Algebra.

LE115 BUSINESS LAW (2.0 credits/36 clock hours)
Provides the student with a basic understanding of the principles of law and its application to business. The student is introduced to the definition of law, why and how government regulates business, and the aspects of contracts and their relationship of law. Review of legal principles in the areas of business, contracts, and individual rights in business are discussed. Discussion will revolve around how business and law work and how law benefits the business organization and the consumer. Prerequisite: None.

AC128 COMPUTERIZED ACCOUNTING (3.0 credits/60 clock hours)
The course introduces students to various types of computerized accounting software, examines the software selection process, and overviews the implementation of new systems. While several types of accounting software products will be introduced, one micro-computer based accounting software product will be utilized to complete an entire accounting cycle involving the accounts receivable, accounts payable, materials management, and general ledger modules. Prerequisite: Accounting II.

CP114 COMPUTER FUNDAMENTALS (3.0 credits/60 clock hours)
This course in operating systems is designed to introduce students to the terminology and concepts that are required for computer literacy and for future computer related courses. Topics to be covered include hardware, software, DOS, Microsoft Windows, and a brief history of computers. Prerequisite: None.

EN101 ENGLISH I (3.0 credits/60 clock hours)
Students will learn the current practices of effective oral and written communication skills necessary for success in business and industry. Prerequisite: None.

GE127 ENGLISH II (3.0 credits/60 clock hours)
Students will continue studying and practicing the four bases of writing (unity, support, coherence, correctness). Students will write paragraphs, essays, summaries of short articles, continue to write in their journals, and a write a research paper. Prerequisite: English I.

GE135 ENGLISH III (3.0 credits/60 clock hours)
In order to prepare them to be successful writers of business correspondence, students will, via individual and group practice, apply the skills learned two writing effective business messages. Students are required to develop and implement a plan of action for composing memos and letters for typical business situations. Additionally, students will prepare a resume, letter of application, and a thank-you letter. Prerequisites: English I and II.

GE109 HUMAN RELATIONS (2.0 credits/36 clock hours)
This course is designed to be an in-depth study and the building of specific skills in the area of one-to-one communication. Emphasis is placed on group dynamics, conflict resolution, dealing with diversity, and social responsibility. Prerequisite: None.

CD204 JOB SEARCH SKILLS (1.0 credit/24 clock hours)
This course instructs students in job seeking skills. Topics such as informational interviewing resume development, application completion and job interviewing will be covered. Students will identify work and personal skills, role-play mock interviews using the video camera, and start to develop a list of prospective employers for which they would like to work. Prerequisite: None.

KE101 KEYBOARDING I & LAB (3.0 credits/60 clock hours)
This course is designed to teach the student correct keyboarding techniques and to help the student operate the letters, numbers, and symbols keys. Introduction to letters, memorandums, centering, tabulation, simple reports, word division, and business forms are stressed. This class will also provide time for students to increase their speed and accuracy through drill work and timed writings. Prerequisite: None.

AC109 PAYROLL ACCOUNTING (2.0 credits/48 clock hours)
Payroll accounting introduces the student to the history of employment laws in the United States, the requirements for maintaining employees’ payroll records, the computations necessary to determine proper wages and appropriate tax withholdings, the procedures for remitting the taxes, and the employer’s responsibilities for reporting payroll information to the various governmental agencies. Current Federal and Pennsylvania requirements will be discussed. In addition, the student will be exposed to an overview of the process necessary to record payroll transactions in a manual and computerized payroll system. Prerequisites: Accounting I or Accounting for Small Business I, and Business Math I or Mathematics.

PD119 PERSONAL DEVELOPMENT (1.0 credit/24 clock hours)
This course is designed to explore the fundamental building blocks to a student’s success in school and ultimate success in the workplace. The focus is on building success through goal setting, motivation, personal responsibility, self-discovery, and change. Prerequisite: None.

MG231 PERSONAL FINANCIAL MANAGEMENT (2.0 credits/36 clock hours)
Upon completion of this course, the student will be able to: set realistic financial goals; understand how, when and where a recordkeeping system should be developed; develop a budget; understand debt and debt reduction; and understand Social Security benefits. Additionally, the following topics will be covered: savings and investment, the home as an investment, funding college education, purchasing an automobile, insurance, retirement, financial fitness for women on their own, and your will. Prerequisite: None.

CP104 SPREADSHEETS (3.0 credits/60 clock hours)
This course uses a problem-solving approach to teach spreadsheet functions. The student will be introduced to beginning and intermediate level spreadsheet functions that will be used for creating, manipulating and enhancing a worksheet, for creating graphics based on the worksheet, enhancing a worksheet, integrating worksheets, and graphics. Prerequisite: Computer Fundamentals or Introduction to Computing(Accelerated).

WP202 WORD PROCESSING (3.0 credits/60 clock hours)
This course is designed to provide students with the basic understanding of word processing keyboarding applications, concepts, and terminology. The purpose of the course is to develop an ability to use the current version of Microsoft Word for both professional use (simple business correspondence) and for personal use (report writing). Prerequisite: Keyboarding I & Lab or exemption.