Course Sequence Recommendations for Accounting Transfer Pathway at Riverland Community College - Riverland

Accounting Transfer Pathway

First Year / Fall Semester (13 Credits)

  Course # Course Name Credits  
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ACCT2011
Principles of Financial Accounting

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)

4
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BUSA1060
Computer Concepts and Applications

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)

3
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MATH1110
College Algebra (Goal 2 & 4)

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)

3
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ENGL1101
Composition I (Goal 1 & 2)

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)

3

First Year / Spring Semester (15 Credits)

  Course # Course Name Credits  
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ACCT2012
Principles of Managerial Accounting

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)

4
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BUSA2032
Business Law - Legal Environment

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.  This course is part of the Associate in Arts Business Concentration and Associate in Science Business degrees which are accredited by the Accreditation Council for Business Schools and Programs (ACBSP).

(3 Cr – 3 lect, 0 lab)

3
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SPCH1100
Fundamentals of Speech (Goal 1 & 9)

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)

3
Science with a Lab
4
Accounting Elective
1

Second Year / Fall Semester (16 Credits)

  Course # Course Name Credits  
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BUSA2042
Principles of Management

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)

3
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ECON2291
Macroeconomics (Goal 5 & 8)

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)

3
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MATH2021
Fundamentals of Statistics (Goal 2 & 4)

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)

4
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ENGL1104
Composition II: Argument (Goal 1 & 2; Prereq ENGL1101) or ENGL1105

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)

3
Accounting Elective
3

Second Year / Spring Semester (16 Credits)

  Course # Course Name Credits  
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BUSA2043
Principles of Marketing

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.  This course is part of the Associate in Arts Business Concentration and Associate in Science Business degrees which are accredited by the Accreditation Council for Business Schools and Programs (ACBSP).

(3 Cr – 3 lect, 0 lab)

3
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ECON2292
Microeconomics (Goal 5 & 8)

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)

3
Accounting Elective
6
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4
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