Business Administration - Accounting
Associate in Applied Science Degree (A.A.S.)

An introduction to the basic structure of accounting terminology and procedures. Students learn about recording and reporting functions, adjusting and closing entries, working papers, and the preparation of financial statements.

Covers the partnership and corporate form of a business organization. Students learn accounting principles for the valuation of merchandise inventory. Course also introduces the recording of plant assets, intangible assets, depreciation, current liabilities, and payroll by the accrual method.

Prerequisite: ACC111

An introduction to the use of accounting information for management planning, control in budget preparation, and the evaluation of cost behavior. Students learn how to prepare and interpret cash flow statements and make managerial decisions based on financial statement analyses.

Prerequisite: ACC110 or ACC112

Presents an in-depth study of accounting concepts, principles, and processes. Students examine the development and purpose of working papers, cost and revenue apportionments, and adjusting and reversing entries. Course places emphasis on contemporary accounting theory.

Prerequisite: ACC113

A continuation of Intermediate Accounting I. The course gives special attention to classifications in the balance sheet. Students learn accounting for fixed assets, current and long-term liabilities, and stockholders’ equity.

Prerequisite: ACC201

Examines accounting procedures and concepts applicable to the distribution of costs of business enterprises. Emphasizes the determination of unit costs using job orders and process cost systems. Students study the valuation of expenses and distribution of overhead in order to facilitate the preparation of statements.

Prerequisites: ACC113, MAT212

Students use a major accounting software application to input data into books of original entry; maintain accounts receivable and payable, general ledger, payroll and charts of account; generate financial statements; and more. They also use a major spreadsheet application to analyze financial and accounting information and to generate and analyze reports.

Prerequisites: CIS115, ACC113

Explores the nature and scope of business, examines its component parts, and describes how businesses are organized and managed. Students will learn about the various internal and external forces that comprise our business and economic system.

Explores career development opportunities and strategies. Stresses entry-level job requirements and upward career paths. Covers resume writing skills, interviewing techniques, and the importance of professionalism. Continues the student's orientation to Berkeley College’s computer framework, which includes content collection and compiling a professional e-portfolio.

Allows students to work in a position related to their course of study. Students integrate the skills and knowledge learned through their academic experiences and participate in focused online discussions and special online projects.

Prerequisites: BUS226 and departmental approval

Examines operational theories of management under the functions of planning, organizing, staffing, directing, and controlling. Emphasizes the manager’s role in creating and maintaining an internal environment for performance. Students discuss cases in detail.

Prerequisite: BUS100 or prior approval

Provides an introduction to the fundamental principles and practices in the marketing process. Provides a detailed study of each marketing mix tool (product, price, place, promotion) along with introduction to marketing research and consumer behavior.

An introduction to computer technology with an emphasis on applications. Students learn how to use software packages, such as Microsoft Windows, Word, PowerPoint, and Excel. Includes an orientation to Berkeley College’s computer framework, which includes Blackboard, content collection, and portfolio development.

An introduction to expository writing through a comprehensive survey of forms of composition. Students are taught to use words with precision and strengthen their understanding and application of grammatical and rhetorical principles. Students are encouraged to appreciate and incorporate the principles of academic and professional writing.

Strengthens the writing, reading, and interpretive abilities introduced in ENG105. Encourages students to develop an appreciation and understanding of various works of literature and utilize literature to enhance critical thinking and writing.

Prerequisite: ENG105

Designed to help students improve oral communication skills. Emphasis is placed on identifying good and poor speech habits, techniques for improving speech, oral interpretation, effective speech planning and delivery, and interpersonal communication.

Prerequisite: ENG106

Introduces students to the personal use of mathematics and the applications for various business disciplines including accounting, fashion marketing and management, financial services, and marketing. Explores the business applications of linear functions, quadratics functions, and systems of linear equations. Emphasis will be placed on the use of Excel to solve real world business problems.

Prerequisites: CSK099 or placement

An introduction to the study of macroeconomics. Provides a brief history of economics, from Adam Smith to the present. Students will learn the theories of contemporary macroeconomics, as well as their application and impact in today’s world.

An introduction to the basic principles of psychology and their direct application to the understanding of human behavior. Topics include human development, learning, memory, thinking, intelligence, creativity, motivation, emotion, adjustment, perception, abnormal behavior, and therapy.