Riverland Community College

This course includes the use of Microsoft Excel™ as used in accounting-related applications. Accounting applications included in this class are financial statement analysis, budgeting, capital budgeting, loan and bond amortization, and depreciation calculations. Attention is also given to other Excel™ applications such as charting, database applications and pivot tables.  This course is part of the Associate in Applied Science -Accounting degree which is accredited by the Accreditation Council for Business Schools and Programs (ACBSP). Pre-requisite: BUSO1620, BUSA1060, or equivalent microcomputer competency, or instructor approval.

(3 Cr – 3 lect, 0 lab)

This course covers basic use of QuickBooks™ software for the purposes of preparation for the Certified QuickBooks™ User exam. QuickBooks is used not only to compile transaction data but also to generate basic financial reports. This course is a component of the Associate of Applied Science (AAS) degree in accounting, which is accredited by the Accreditation Council of Business Schools and Programs (ACBSP). Pre-requisites: BUSO1620, BUSA1060, basic microcomputer competency, or instructor approval.

(3 Cr – 3 lect, 0 lab)

This course introduces the application of mathematical functions of business problems and solutions.  The touch system of 10-key calculator operations is introduced.  Students will also develop speed and accuracy using the touch system for the four basic arithmetic operations and solving business problems.  This course is part of the Associate in Applied Science Accounting degree which is accredited by the Accreditation Council for Business Schools and Programs (ACBSP).  Prerequisites:  MATH 0550 or basic math competency.

      (3 Cr – 2 lect, 1 lab) 

This course is an introduction to financial accounting concepts and principles through a study of business transactions and their effect on financial statements. Topics/concepts included are: accounting as an information system; transactions and the accounting cycle; financial statements (including the Income Statement, Statement of Equity, Balance Sheet, and the Cash Flow Statement); and analysis of profitability, liquidity, and risk. Accounting practices will be applied to measure, classify and report current and long-term assets, current and longterm liabilities, and equity. The course focus will be on corporate accounting. (4 Cr – 4 lect, 0 lab)

This course is designed to provide an in-depth study of business English skills through review and use of many practice applications of grammar usage, punctuation, capitalization, numbers, abbreviations, spelling improvement, writing skills, editing skills, and business vocabulary skills development. Emphasis is placed on using reference materials for developing proofreading and editing skills. The business world demands that its participants communicate (verbally and nonverbally) effectively. No businessperson can communicate effectively without some knowledge of the basic rules of grammar, punctuation, and capitalization.

• Prerequisites: ENGL 0950 or a passing score on the Accuplacer reading test or instructor approval.

• (3 Cr – 2 lect, 1 lab)

This course covers basic use of Sage™ software for commercial application and possible Sage™ user exam certification. Sage™ is basic general ledger accounting software for microcomputers used to generate basic financial reports. This course is a component of the Associate of Applied Science (AAS) degree in accounting, which is accredited by the Accreditation Council of Business Schools and Programs (ACBSP). Pre-requisites: BUSO1620, BUSA1060, basic microcomputer competency, or instructor approval. Also required is ACCT2011 or concurrent enrollment.  

(3 Cr – 3 lect, 0 lab)

This course introduces various federal and state laws pertaining to the employment process and the computation and payment of salaries and wages. Topics include Fair Labor Standards Act, Federal Insurance Contributions Act, Unemployment Tax Act, withholding laws, preparation of employment records, payroll registers, time cards, employee earnings records, and federal and state reports.  Students will perform various payroll calculations and complete a computerized payroll project.  This course is part of the Associate in Applied Science Accounting degree which is accredited by the Accreditation Council for Business Schools and Programs (ACBSP).  Prerequisites:  ACCT 2011 or concurrent enrollment.

(2 Cr – 2 lect, 0 lab) 

This course is an introduction to managerial accounting concepts and principles, including a study of: cost behavior; cost-volume-profit analysis; relevant costs for decision-making; budgetary planning; cost management (Activity-Based Costing (ABC), Just-In-Time (JIT), and Total Quality Management (TQM); standard costing and variance analysis; planning for capital investments; product and service costing; performance evaluation; and cost accounting systems. Prerequisites: ACCT 2011. (4 Cr – 4 lect, 0 lab)

This course introduces the application of generally accepted accounting principles for state and local governmental units. Topics include accounting for municipalities, public schools, colleges and universities, and hospitals. Accounting for voluntary health and welfare organizations and other non-profit organizations are also included. This course is part of the Associate in Applied Science Accounting degree which is accredited by the Accreditation Council for Business Schools and Programs (ACBSP). Prerequisites: ACCT 2011 or concurrent enrollment in ACCT 2011. (3 Cr - 3 lect, 0 lab)

This course is designed to assist business students in developing professional written and oral communication skills. Course content includes a review of English fundamentals in grammar, business correspondence, and communication fundamentals. Topics include writing effective letters of request, response, sales, credit and collections, claims and adjustments; electronic communications; business memos; business reports; and job applications and résumés. Quality, appearance, style, and tone are stressed along with correct format and proper use of punctuation and grammar. Individual and group reports on business topics are assigned. (3 Cr – 3 lect, 0 lab)

This course introduces federal and state income tax laws as they apply to individuals.  It includes business income tax provisions as they apply to sole proprietors. Students will perform various tax calculations manually and with the aid of computer software.  This course is part of the Associate in Applied Science Accounting degree, which is accredited by the Accreditation Council for Business Schools and Programs (ACBSP).  Prerequisites:  BUSO 1620 or equivalent microcomputer competency.

(3 Cr – 3 lect, 0 lab)

This is the second of the two course applied intermediate accounting series. The content of the course covers operational assets, investments, current liabilities and contingencies, long-term debt, leases, accounting for income taxes, stockholders’ equity, accounting changes and error corrections and other advanced accounting topics. The focus of this course is on the practical applications of advanced aspects of accounting standards. Students are encouraged to take advantage of available computer software to assist in computations. This course is part of the Associate in Applied Science Accounting degree which is accredited by the Accreditation Council for Business Schools and Programs (ACBSP). Prerequisites: ACCT 2031. (3 Cr – 3 lect, 0 lab)

This course introduces accounting applied to production costs of a manufacturing entity.  Topics include the accounting for materials, labor, and overhead costs. Job order cost system, process cost system, by-products, strategic financial management, as well as basic budgeting, standard cost systems and variance analysis are also included.  This course is part of the Associate in Applied Science Accounting degree which is accredited by the Accreditation Council for Business Schools and Programs (ACBSP).  Prerequisites:  ACCT 2011, ACCT 2012, or instructor approval.

(4 Cr – 4 lect, 0 lab)

This is a survey course that provides students with a basic understanding of the legal aspects of business. Topics include an overview of the basic United States legal system, ethics, contracts, legal structure of business, agency and employment law, property issues, and international/global business law.

• (3 Cr – 3 lect, 0 lab)

This course covers the income taxation of sole proprietorships, corporations, partnerships, fiduciaries, and S corporations. Students complete the appropriate federal tax returns as they apply to these entities.  This course is part of the Associate in Applied Science Accounting degree which is accredited by the Accreditation Council for Business Schools and Programs (ACBSP).  Prerequisites:  ACCT 1040 or instructor approval.

      (3 Cr – 3 lect, 0 lab)

This course introduces students to a process of developing self-awareness when considering career opportunities and identifying career-related goals. Students conduct a job search, prepare a job application, resume, cover letter, a follow-up correspondence. The course includes preparation for job interviews.
(1 Cr – 1 lect, 0 lab)

This course examines interpersonal relationship skills in the work environment. Students evaluate individual strengths and weaknesses and assess and learn transferable skills. This course emphasizes employment-enhancing skills that include understanding and improving relationships and communication with co-workers, supervisors, subordinates, and customers. This survey course introduces concepts and methods for improvement of interpersonal relations. (2 Cr – 2 lect, 0 lab)