Cooperative work experience. On-the-job experience in a business related to the student's major course of study. Under supervision of instructor and employer. Variable Credit: 3-6 credits. May be repeated for up to 6 credits. Required: Student Petition. 06/21/2021-08/12/2021 Online or Remote CWE Days to be Announced, Times to be Announced, Room to be Announced
- Teacher: Beverly Forney
Building on the introduction to financial accounting, this course focuses on managerial accounting, which is the language of business for internal management in manufacturing and service organizations. Managerial accounting drives effective operational decisions by analyzing the components and flow of costs for products and services, as well as for jobs, activities, and segments. Budgets convey an organization's plan of operations, while performance measurement compares variances with actual results. This course is recommended for those interested in business in general, as well as for those planning a career in accounting. 06/21/2021-08/12/2021 Online
- Teacher: Joan San-Claire
Student develops skills in the essential principles of accrual-basis financial accounting for service and merchandising companies. Topics cover the recording and reporting of financial transactions according to generally accepted accounting principles through the complete accounting cycle. Included are managing inventory, accounting for receivables, reconciling the cash account, internal controls, long-term assets, current liabilities, stockholders' equity, ratio analysis, ethics, using Excel, and financial statement reporting. Emphasis is on procedure and process. 06/21/2021-08/12/2021 Online
- Teacher: Joan San-Claire
Introduces the terminology and processes of full-cycle, modified cash and accrual basis bookkeeping for small service and merchandising businesses with inventory. Focus is on how to analyze and record financial transactions, reconcile accounts and trial balances, and prepare basic financial statements. Additional topics include cash management, bank reconciliations, accounting for sales and purchase discounts. Emphasizes procedure and practice. 06/21/2021-08/12/2021 Online
- Teacher: Joan San-Claire
Apply mathematics to a variety of transactions found in the business world, from finance to project management, and from sales to accounting, including: taxes, product or service mark-ups and mark-downs; simple and discounted interest; present and future value of a single sum of money and annuities; gains, losses, and valuations of stocks, bonds, mutual funds, and other investments; depreciation; inventory valuation; and financial ratio analysis. This course meets the Related Instruction Computation requirement. 06/21/2021-08/12/2021. Course is fully online and is asynchronous, (no set meeting time).
- Teacher: Josh Aman