Riverland Community College

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 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 provides a basic understanding of computer history, concepts, and microcomputer applications using Windows-based computers. Topics covered include computer hardware and software, operating systems and utilities, the system unit, input and output devices, secondary storage, communications and connectivity, the Internet and the Web, security and privacy, ethics, and computer use in organizations. Through handson experience, students acquire an understanding of Microsoft Windows and Microsoft Office including Word, Excel, Access, and PowerPoint that are used in business. No prior knowledge of software packages or microcomputers is necessary. Keyboarding skill promotes success in this course. (3 Cr – 3 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 consists of a systematic study of basic management processes including planning, organizing, leading and controlling within an organizational setting. It examines the historical and philosophical foundations of management as well as current theory and practices. Topics include operation management, decision-making, ethics and corporate responsibility, planning resource management, labor relations, workgroups, leadership, organizational design and development, strategic management, international management, cultural diversity, and technology. Effective management principles are examined. (3 Cr – 3 lect, 0 lab)

This course covers basic marketing functions in the global business world. Topics include product development, pricing, distribution, and promotion; consumer behavior; economic, legal, social, technological and competitive environments of marketing; collecting and using marketing information; ethical and social responsibilities; and international marketing.

• (3 Cr – 3 lect, 0 lab)

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 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 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 allows the student to practice accounting as well as computer and human relations skills. The student will gain competency in accounting by applying academic accounting knowledge to the requirements of an accounting position. The work site must be approved by the instructor. The student will perform 45 hours of accounting work that is completed under the direct supervision of an accountant and will also be monitored by the instructor. Professional interactions with other personnel and/or customers will be expected. The student and supervisor will submit progress reports and evaluations. Prerequisites: ACCT 2011 and/or instructor approval. (1 Cr - 0 lect, 1 lab)

This course is designed to focus on current issues in accounting.  Possible topics include:  Volunteer Income Tax Assistance (VITA), contemporary accountinginclude:  Volunteer Income Tax Assistance (VITA), contemporary accounting software, or specialized current issues of an accounting nature.  Pre-requisites: ACCT2011 Principles of Financial Accounting, equivalent, or consent of the instructor.
1 Cr – 1 lect, 0 lab

This is an introductory college writing course designed to help students develop effective writing skills for college level work.  Students learn to generate ideas and organize them into unified, coherent essays.  Methods of instruction vary, but most sections combine individual conferences and peer review with regular class meetings.  Prerequisites:  A grade of C or higher in ENGL 0960 or appropriate placement score.

MnTC (Goals 1/CM and Goal 2/CT); (3 Cr – 3 lect, 0 lab)

This second semester composition course is designed as a continuation of ENGL 1101.  It teaches the skills needed to write clear and coherent essays using different modes of expository prose such as process, comparison and contrast, classification, and definition.  It will culminate in the study of argumentative writing in which the student learns to defend a position and argue a thesis with reason and evidence.  Prerequisite:  ENGL 1101

MnTC (Goal 1/CM and Goal 2/CT); (3 Cr – 3 lect, 0 lab)

This course focuses on the theory and practice of public communication including individual and group presentations.  This course emphasizes audience analysis, organization, content development including topic selection and speaking ethics.  Students will prepare and deliver a variety of both individual and group presentations and demonstrate an ability to apply research from diverse sources.  Students should expect to reduce speech apprehension and develop self-confidence in their ability to communicate in public.

MnTC (Goals 1/CM and 9/EC); (3 Cr – 3 lect, 0 lab)

This course is an introduction of basic statistical methods including sampling, analyzing a research study, measures of central tendency and dispersion, probability, confidence intervals, hypothesis testing of means and proportions, Chi-square, analysis of variance, correlation, and regression. The use of statistical software is included in this course. College-level reading ability in English is strongly recommended. Prerequisite: Math 0660 or appropriate placement in course based on Multiple Measures for Course Placement – Math Decision Band Chart. MnTC (Goals 4/MA and 2/CT); (4 Cr - 4 lect, 0 lab)

This course covers the basics of college level algebra emphasizing understanding of the basic principles through investigation. The topics covered range from a basic algebra review to exploration of linear, quadratic, exponential, and logarithmic functions along with a study of rational expressions, inverse relations, function operations, complex numbers, and systems of equations. Prerequisites: Math 0670 with a grade of C or better or appropriate placement in course based on Multiple Measures for Course Placement – Math Decision Band Chart. MnTC (Goals 4/MA and Goal 2/CT); (3 Cr - 3 lect, 0 lab)

This course introduces the basic principles and methods of economics and then applies them to national income accounts, aggregate supply and demand, business cycles, economic growth and monetary and fiscal policy. There will be a special emphasis on international trade and the global economy. MnTC (Goals 5/SS and 8/GP); (3 Cr - 3 lect, 0 lab)

This course is an analysis of current United States and world policies, issues and problems using some basic principles of economics with special emphasis on decision making by individuals and firms. MnTC (Goals 5/SS and 8/GP); (3 Cr - 3 lect, 0 lab)