ACCOUNTING I  (1 credit)

• • Accounting is a prerequisite for almost every business degree. Also, any person interested in a job straight out of high school will be much better prepared with an accounting course on their transcript. This course gives students the necessary background for careers in general business, accounting clerks, bookkeepers, and accountants. This course provides an understanding of the basic principles of the double-entry accounting system. Recording and posting transactions, preparing worksheets, income statements and balance sheets, payroll records, tax data, managing a checking account and reconciling a bank statement. Computerized data entry will also be a focus during this course.

  • This course is transcribed with Western Technical College's Accounting Principle's I course and is worth 4 credits.

ACCOUNTING II (1 credit)

• • After students have completed Accounting 1 they have the option to take Accounting II which will be offered during the same class period. Accounting II includes an intensive study of the valuation and presentation of various accounts; cash receivables, inventories, plant assets and intangible assets. Generally Accepted Accounting Principles (GAAP) is discussed and extensive applications are made to chapter exercises and problems. Students will also complete a cumulative project using QuickBooks’s computerized accounting software.

COMPUTER APPLICATIONS (1 credit)

• • This course prepares students to work with Microsoft Office 2013 in a career setting or for personal use. Using courseware that incorporates an accelerated, step-by-step, project-based approach, students develop an introductory- level competency in Word, Excel, Access, Publisher and PowerPoint. Students will also explore the essential features of other computer basics. These are skills that are highly prized in the marketplace.

  • This course is transcribed with Western Technical College's Software Applications for Business and is worth 3 credits.

INTRODUCTION TO BUSINESS (1 credit)

• • This course provides an introduction to the organization and operation of the business enterprise system in the American economic system. It will focus heavily on entrepreneurship. Students will be involved in surveying management, marketing, production, accounting, finance, administrative support, risk management, and career exploration. Microcomputers will be utilized to quantify business decisions. A culminating project is the development of a small business enterprise presentation.

  • This course is transcribed with Western Technical College's Introduction to Business and is worth 3 credits.

PERSONAL FINANCE (1/2 credit)

• • This course is designed to teach students how to prepare a wide range of financial records for personal and business use, and to become familiar with the procedures related to personal money management and to major areas of business. The students are required to create a budget and maintain an income and expense log. This course further lays the groundwork for basic accounting principles. Students are required to use PCs for a number of assignments.

  • This course is transcribed with Western Technical College's Personal Money Management, Personal Estate and Tax, and Personal Insurance classes.