new program application cover sheet 2 attachment 1 ... · score on the wonderlic basic skills test...

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Table of Contents Page #

New Program Application Cover Sheet 2

Attachment 1: Catalog Pages 3 – 6

Attachment 2: Syllabus of Each Subject 7 – 22

Attachment 5: Copy of Certificate of Completion 23

Attachment 6: Occupational Expert Support Forms 24

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ACCOUNTING CLERK

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Attachment 1: PROGRAM CATALOG 0

ACCOUNTING CLERK

Admission Requirements:

Individuals applying for this program are required to:

a. be at least 18 years old (under 18 provide written permission from a parent or legal guardian); and

b. present proof of secondary education (high school diploma or GED certificate) or

c. in the event the applicant is unable to provide proof of secondary education, achieve a passing score on the Wonderlic Basic Skills Test (Verbal 200 and Quantitative 210)

Program Description:

This program is designed to prepare the student for an entry level accounting clerk position. Students will understand the fundamentals of accounting and finance with emphasis in practical hands-on training. Students will be well versed in posting transactions to accounts, record-keeping systems, accounting software operation, and general accounting principles and practices. Graduates will be able to prepare financial supporting documents for the CPA’s approval. Graduates of this program will be able to attain positions with a variety of companies including accounting firms and businesses that need accounting assistance.

Program Outline

Subject # Subject Title Clock Hours Lec/Lab/Ext/Total

Semester Credit Hours

ACT 101 Principles of Accounting I 15 / 60 / 00 / 75 3.0 ACT 102 QuickBooks Accounting 15 / 60 / 00 / 75 3.0 ACT 103

QuickBooks Payroll 15 / 60 / 00 / 75 3.0

ACT 105 Principles of Accounting II 15 / 60 / 00 / 75 3.0 ACT 201 ACT 202 ACT 203 ACT 204 BUS 102 BUS 106

Intermediate Accounting I Intermediate Accounting II Principles of Taxation Principles of Finance Microsoft Excel Spreadsheet Resume Writing and Career Development Total Hours

15 / 60 / 00 / 75

15 / 60 / 00 / 75

15 / 60 / 00 / 75

15 / 60 / 00 / 75

15 / 60 / 00 / 75

15 / 60 / 00 / 75

150 / 600 / 00 / 750

3.0

3.0

3.0

3.0

3.0

3.0

30.0

The approximate time to complete this program is 10 months for full time students or 12.5 months for part time students. Courses may be taken independently for the tuition fee plus any required materials. Class Schedule:

Students will be required to complete a class introduction, 10 lessons, 10 assignments, 10 tests, a final, and participate in class discussions online. There is not a set time schedule for students to attend class.

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Students will be able to complete their coursework at any time during the week or weekend, but will have weekly due dates.

Dates school will be closed:

New Year’s Day Martin Luther King Day Presidents’ Day Good Friday Memorial Day Independence Day LBJ’s Birthday Labor Day Veteran’s Day Thanksgiving Day Day after Thanksgiving Christmas Eve Christmas Day Day after Christmas

Class Start Dates:

Classes start at the beginning of the each month with successive classes beginning every 10 weeks.

Tuition and Fees: Accounting Specialist

Registration $35.00 Tuition $8,080.00 Books & Supplies $250.00 Total Cost $8,365.00

Cost per Single Subject:

Prices for individual subjects are as follows: ACT 101 Principles of Accounting I $808.00 ACT 102 QuickBooks Accounting $808.00 ACT 103 QuickBooks Payroll $808.00 ACT 105 Principles of Accounting II $808.00 ACT 201 Intermediate Accounting I $808.00 ACT 202 Intermediate Accounting II $808.00 ACT 203 Practical Taxation $808.00 ACT 204 Principles of Finance $808.00 BUS 102 Spreadsheet-Microsoft Excel $808.00 BUS 106 Resume Writing and Career Development $808.00

Subject Descriptions

ACT 101 – Principles of Accounting I:

Students will learn the essentials of accounting. Upon completion of this course students will be able to: 1) define and use accounting terminology, generally accepted accounting principles (GAAP), business transactions, and explain the purpose of the accounting system, 2) discuss the three types of business ownership, characteristics for basic accounting equation elements, and permanent/real or

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temporary/nominal accounts, 3) describe the accounting equation: Assets = Liabilities + Owner’s Equity and show how and why accounts are increased and decreased, and 4) explain the rules of double-entry accounting to business transactions, define the theory of debit and credits, and explain debits and credits transactions. (Lec 15 Cl Hrs / Lab 60 Cl Hrs / Ext 00 Cl Hrs / 3.0 Sem Cr Hrs) [Prerequisite: None]

ACT 102 – QuickBooks Accounting:

Students will learn the essentials of QuickBooks Accounting. Upon completion of this course students will be able to: 1) explain company set up, new files, customers, vendors, invoices, purchase orders, and general journal entries and describe how to enter and edit data accurately, 2) describe income and expense accounts, asset & liability accounts, reminders and alerts, subaccounts, and estimates, 3) discuss vendor bills, update sales receipts, update statement charges, and practice planning and budgeting and how to enter accounts payable, and create checks, and, 4) describe preferences, charts of accounts and lists, merge accounts and subaccounts, and manage inventory and non-inventory accounts. (Lec 15 Cl Hrs / Lab 60 Cl Hrs / Ext 00 Cl Hrs / 3.0 Sem Cr Hrs) [Prerequisite: None]

ACT 103 – QuickBooks Payroll: Students will learn the essentials of QuickBooks Payroll. Upon completion of this course students will be able to: 1) explain company set up, employees, customers and vendors, jobs and estimates, asset and liability accounts, charts of accounts, lists, and general journal entries, 2) describe account setup, payroll systems preferences, employee preferences, payroll budgets, vendor 1099s, and administrative and user passwords, 3) discuss vendor payroll services, backup and restore data, vehicle mileage, create and remove closing dates, and customize reports and graphs, and 4) explain tax guidelines for business startup, EIN numbers, and tax record keeping, save reports and forms as a PDF file, and export reports to Microsoft Excel. (Lec 15 Cl Hrs / Lab 60 Cl Hrs / Ext 00 Cl Hrs / 3.0 Sem Cr Hrs) [Prerequisite: None] ACT 105 – Principles of Accounting II: Students will learn the principles of accounting. Upon completion of this course students will be able to: 1) define the fundamental concepts of accounting and finance, corporate forms of business, financial performance, 2) discuss tools and techniques of financial analysis, comprehensive ratio analysis, partnership accounting, partnership income and losses, dissolution of partnership, liquidation of partnership, 3) describe role of management accounting, value chain analysis, cost and inventory analysis, product costing, job order costing, process costing system, FIFO costing method, average costing method, activity based systems, activity-based costing, 4) explain breakeven analysis, budgeting process, standard costing and variance analysis, capital investment analysis, capital investment process, and time value of money. (Lec 15 Cl Hrs / Lab 60 Cl Hrs / Ext 00 Cl Hrs / 3.0 Sem Cr Hrs) [Prerequisite: ACT101). ACT 201 – Intermediate Accounting I:

Students will learn intermediate accounting principles. Upon completion of this course students will be able to: 1) describe general ledgers and journals, journalize transactions verify debits equal credits, and post from the general journal to the general ledger, 2) outline financial statements; capital account balances, balance sheets, use percentages and ratios for financial statement with accruals and deferrals, 3) define banking vocabulary and accounting of specific details of business-related forms and documents, establish and valuation of bonds and equities, and 4) describe the manual and computerized accounting systems, types of accounting software and NPV and IRR associated with long-term investments. (Lec 15 Cl Hrs / Lab 60 Cl Hrs / Ext 00 Cl Hrs / 3.0 Sem Cr Hrs) [Prerequisite: ACT 105]

ACT 201 – Intermediate Accounting II:

Students will gain additional insights in intermediate accounting principles. Upon completion of this course students will be able to: 1) describe accounting concepts of debt financing, equity financing, investments in debt and equity securities, leases, 2) outline income taxes, employee compensation,

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payroll, pension, and other compensation issues, earnings per share, derivatives, contingencies, 3) define business segments, and interim report, accounting changes and error corrections, statement of cash flows, analysis of financial statements, including liabilities, stockholders equity, and 4) describe financial reporting issues, capital accounts, use percentages and ratios for financial statement calculations, analysis of bonds and equities. (Lec 15 Cl Hrs / Lab 60 Cl Hrs / Ext 00 Cl Hrs / 3.0 Sem Cr Hrs) [Prerequisite: ACT 201]

ACT 203 – Practical Taxation:

Students will learn the essentials of practical taxation. Upon completion of this course students will be able to: 1) explain the basic legal terms, concepts, and principles for individual taxation, tax accounting, and the taxation of partnerships and corporations, 2) describe problem-solving skills and critical thinking as well as oral and written communications, 3) discuss estate and gift taxation, income taxation for trusts and estates, and state laws for income, and 4) identify tax returns common tax problems, familiar and unfamiliar tax laws, and current changes in tax laws. (Lec 15 Cl Hrs / Lab 60 Cl Hrs / Ext 00 Cl Hrs / 3.0 Sem Cr Hrs) [Prerequisite: None]

ACT 204 – Principles of Finance:

Students will learn the essentials of finance. Upon completion of this course students will be able to: 1) determine and forecast cash flows from long-term projects and calculate and measure the risks and return, 2) compare financial statements with trend analysis, calculate the cost of liquidating, and determine debt alternatives, 3) determine merger and acquisition candidates’ compatibility and possible impact on future corporate values, and 4) calculate the time value of money, bonds, equities, and a firm’s after tax cost of capital. (Lec 15 Cl Hrs / Lab 60 Cl Hrs / Ext 00 Cl Hrs / 3.0 Sem Cr Hrs) [Prerequisite: None]

BUS 102 – Spreadsheet: Microsoft Excel

Students will learn the essentials of Microsoft Excel and spreadsheets. Upon completion of this course students will be able to: 1) identify new worksheets, passwords, smart art and clip art, and create and delete names, and explain how to create and save workbooks, format text and numbers, 2) recognize cells, rows, columns, and sheets, page breaks, tables, pictures and objects, columns and pie charts, shapes and text boxes, 3) describe the quick access toolbar, customize ribbon groups and tools, format currency, accounting, and dates, format borders with colors, and delete cells, and 4) explain the edit functions, fill and clear functions, move and copy sheet functions, find, replace, and go to functions, and apply auto formats, and subscripts. (Lec 15 Cl Hrs / Lab 60 Cl Hrs / Ext 00 Cl Hrs / 3.0 Sem Cr Hrs) [Prerequisites: None]

BUS 106 – Resume Writing and Career Development:

Students will learn the essentials for resume writing and career development. Upon completion of this course students will be able to: 1) describe the process of creating an effective resume, personal statement, cover letter, list of references, and thank you letter highlighting their marketable skills a resume, cover letter, list of references and thank you letter, 2) explain the qualities of good candidates by their qualifications, references, credibility, and communication skills in both oral and written, 3) identify ideal careers based on their interests and personality and utilize resources for a successful job search, and 4) explain the importance of a professional image and networking, interviewing skills, and positive representation as ideal candidate during interviews including good first impression, and good work ethic. (Lec 15 Cl Hrs / Lab 60 Cl Hrs / Ext 00 Cl Hrs / 3.0 Sem Cr Hrs) [Prerequisite: None]

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Attachment 2: SUBJECT SYLLABI

ACT 101 – PRINCIPLES OF ACCOUNTING SYLLABUS SUBJECT DESCRIPTION:

Students will learn the essentials of accounting. Upon completion of this course students will be able to: 1) define and use accounting terminology, generally accepted accounting principles (GAAP), business transactions, and explain the purpose of the accounting system, 2) discuss the three types of business ownership, characteristics for basic accounting equation elements, and permanent/real or temporary/nominal accounts, 3) describe the accounting equation: Assets = Liabilities + Owner’s Equity and show how and why accounts are increased and decreased, and 4) explain the rules of double-entry accounting to business transactions, define the theory of debit and credits, and explain debits and credits transactions.

I. SUBJECT HOURS:

75 clock hours (15 lecture hrs, 60 lab hrs, 00 ext hrs) 3.0 Semester Credit Hours

II. PERFORMANCE OBJECTIVES:

Upon completion of this course students will be able to:

A. Define and use accounting terminology, generally accepted accounting principles (GAAP), business transactions, and explain the purpose of the accounting system.

B. Discuss the three types of business ownership, characteristics for basic accounting equation elements, and permanent/real or temporary/nominal accounts.

C. Describe the accounting equation: Assets = Liabilities + Owner’s Equity and show how and why accounts are increased and decreased.

D. Explain the rules of double-entry accounting to business transactions, define the theory of debit and credits, and explain debits and credits transactions.

III. PREREQUISITES:

None

IV. REQUIRED TEXTBOOK:

Ainsworth, Penne and Dan Deines. Introduction to Accounting: An Integrated Approach, 6th Edition. New York: McGraw-Hill, 2011

V. INSTRUCTIONAL METHODS:

A. Lessons B. Assignments C. Tests D. Discussion Board

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VI. MAXIMUM STUDENT: INSTRUCTOR RATIO: 20:1

VII. MATERIALS AND MEDIA REFERENCES:

None

VIII. WEEKLY CONTENT OUTLINE:

Week 1 Accounting and Business Principles with Business Processes and information Week 2 Operating Processes and Short Term Decision Making Week 3 Strategic Planning, Balanced Scoreboard and Budgeting Week 4 Accounting Information Systems and Purchasing, Recording Expenses Week 5 Recording and Evaluating Conversion Activities, Sales, Revenue Processes Week 6 Time Value of Money, Investments and Capital Budgeting Week 7 Planning Equity Financing and Debt Financing Week 8 Recording and Evaluating Capital Resources and Investing Week 9 Company Performance Profitability and Owners Equity Week 10 Company Performance Cash Flow and Comprehensive Evaluation

IX. INSTRUCTIONAL SCALE:

A. Class Introductions 3% B. Lessons 40% C. Assignments 40% D. Tests 10% E. Course Portfolio 7%

ACT 102 – QUICKBOOKS ACCOUNTING SYLLABUS

SUBJECT DESCRIPTION:

Students will learn the essentials of QuickBooks Accounting. Upon completion of this course students will be able to: 1) explain company set up, new files, customers, vendors, invoices, purchase orders, and general journal entries and describe how to enter and edit data accurately, 2) describe income and expense accounts, asset & liability accounts, reminders and alerts, subaccounts, and estimates, 3) discuss vendor bills, update sales receipts, update statement charges, and practice planning and budgeting and how to enter accounts payable, and create checks, and, 4) describe preferences, charts of accounts and lists, merge accounts and subaccounts, and manage inventory and non-inventory accounts.

I. SUBJECT HOURS:




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A. Explain company set up, new files, customers, vendors, invoices, purchase orders, and general journal entries and describe how to enter and edit data accurately

B. Describe income and expense accounts, asset & liability accounts, reminders and alerts, subaccounts, and estimates.

C. Discuss vendor bills, update sales receipts, update statement charges, and practice planning and budgeting and how to enter accounts payable, and create checks,

D. Describe preferences, charts of accounts and lists, merge accounts and subaccounts, and manage inventory and non-inventory accounts.

III. PREREQUISITES:

None


Emmanuel Ike. Using QuickBooks with High Speed, Dallas: SOW Publishing, 2010




VII. MATERIALS AND MEDIA REFERENCES: Intuit QuickBooks Pro 2012


Week 1 Creating New Company, Password and Administration Week 2 Managing Files, Import and Export, Verify Week 3 Using Edit Tools, Addition of Window Week 4 Viewing Windows, Opening and Cascading Week 5 Listing Accounts and Items with Details Week 6 Creating and Managing Company, General Journal Entries Week 7 Creating and Managing Customer, Creating Invoices and Statement Week 8 Creating and Managing Vendors, Creating Bill and Receiving Payments Week 9 Working with Employees, Timesheet and Payroll Processing Week 10 Processing Banking Transactions, Bank Reconciliation and Adjusting Entries


A. Class Introductions 3% B. Lessons 40%

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C. Assignments 40% D. Tests 10% E. Course Portfolio 7%

ACT 103 – QUICKBOOKS PAYROLL SYLLABUS


Students will learn the essentials of QuickBooks Payroll. Upon completion of this course students will be able to: 1) explain company set up, employees, customers and vendors, jobs and estimates, asset and liability accounts, charts of accounts, lists, and general journal entries, 2) describe account setup, payroll systems preferences, employee preferences, payroll budgets, vendor 1099s, and administrative and user passwords, 3) discuss vendor payroll services, backup and restore data, vehicle mileage, create and remove closing dates, and customize reports and graphs, and 4) explain tax guidelines for business startup, EIN numbers, and tax record keeping, save reports and forms as a PDF file, and export reports to Microsoft Excel.

I. SUBJECT HOURS:




A. Explain company set up, employees, customers and vendors, jobs and estimates, asset and liability accounts, charts of accounts, lists, and general journal entries,

B. Describe account setup, payroll systems preferences, employee preferences, payroll budgets, vendor 1099s, and administrative and user passwords.

C. Discuss vendor payroll services, backup and restore data, vehicle mileage, create and remove closing dates, and customize reports and graphs,

D. Explain tax guidelines for business startup, EIN numbers, and tax record keeping, save reports and forms as a PDF file, and export reports to Microsoft Excel

III. PREREQUISITES:

None


Ike, Emmanuel. Using QuickBooks with High Speed, Dallas: SOW Publishing, 2010


A. Lessons B. Assignments C. Tests

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D. Discussion Board



Intuit QuickBooks Pro 2012


Week 1 File Manu, Creating New Company Week 2 Edit Manu, Preferences Accounting and Billing Week 3 View Manu, Multiple Windows and Cascading Week 4 Lists Menu, Chart of Accounts, Item Listing Week 5 Company Menu, Administrative, User ID and Closing Dates Week 6 Customers Menu, Creating Statements with Contractors Week 7 Vendors Menu, Creating Bills and Processing Payments Week 8 Employees Menu, Payroll Processing, Weekly, Semi-Weekly, Monthly Week 9 Online Payroll, Complete Payroll Processing including Federal and State Forms Week 10 Banking Menu, Direct Deposit and Payment of Liabilities to Federal and States



ACT 105 – PRINCIPLES OF ACCOUNTING II SYLLABUS


Students will learn the principles of accounting. Upon completion of this course students will be able to: 1) define the fundamental concepts of accounting and finance, corporate forms of business, financial performance, 2) discuss tools and techniques of financial analysis, comprehensive ratio analysis, partnership accounting, partnership income and losses, dissolution of partnership, liquidation of partnership, 3) describe role of management accounting, value chain analysis, cost and inventory analysis, product costing, job order costing, process costing system, FIFO costing method, average costing method, activity based systems, activity-based costing, 4) explain breakeven analysis, budgeting process, standard costing and variance analysis, capital investment analysis, capital investment process, and time value of money. X. SUBJECT HOURS:

75 clock hours (15 lecture hrs, 60 lab hrs, 00 ext hrs) 6.0 Semester Credit Hours XI. PERFORMANCE OBJECTIVES:

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A. Define the fundamental concepts of accounting and finance, corporate forms of business, financial performance,

B. Discuss tools and techniques of financial analysis, comprehensive ratio analysis, partnership accounting, partnership income and losses, dissolution of partnership, liquidation of partnership,

C. Describe role of management accounting, value chain analysis, cost and inventory analysis, product costing, job order costing, process costing system, FIFO costing method, average costing method, activity based systems, activity-based costing,

D. Explain breakeven analysis, budgeting process, standard costing and variance analysis, capital investment analysis, capital investment process, and time value of money.

XII. PREREQUISITES:

ACT 101

XIII. REQUIRED TEXTBOOK:

Principles of Accounting (Financial Accounting) 11th Edition by Belverd E. Needles (Author), Marian Powers (Author), Susan V. Crosson (Author) 978-1439037744

Schaum's Outline of Principles of Accounting, Fifth Edition (Schaum's Outlines) Aug 24, 2009 by Joel Lerner and James Cashin 978-0071635387

XIV. INSTRUCTIONAL METHODS:


XV. MAXIMUM STUDENT: INSTRUCTOR RATIO: 20:1

XVI. MATERIALS AND MEDIA REFERENCES:

None

XVII. WEEKLY CONTENT OUTLINE: Week 1 Fundamental concepts of accounting and finance Week 2 Corporate forms of business, financial performance, Week 3 Tools and techniques of financial analysis, comprehensive ratio analysis, partnership accounting, Week 4 Partnership income and losses, dissolution of partnership, liquidation of partnership,

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Week 5 Role of management accounting, value chain analysis, cost and inventory analysis, Week 6 Product costing, job order costing, process costing system, Week 7 FIFO costing method, average costing method, activity based systems, Week 8 Activity-based costing, breakeven analysis, budgeting process, Week 9 Standard costing and variance analysis, Week 10 Capital investment analysis, capital investment, and time value of money.

XVIII. INSTRUCTIONAL SCALE:


ACT 201 – INTERMEDIATE ACCOUNTING I SYLLABUS


Students will learn intermediate accounting principles. Upon completion of this course students will be able to: 1) describe general ledgers and journals, journalize transactions verify debits equal credits, and post from the general journal to the general ledger, 2) outline financial statements; capital account balances, balance sheets, use percentages and ratios for financial statement with accruals and deferrals, 3) define banking vocabulary and accounting of specific details of business-related forms and documents, establish and valuation of bonds and equities, and 4) describe the manual and computerized accounting systems, types of accounting software and NPV and IRR associated with long-term investments.

I. SUBJECT HOURS:




A. Describe general ledgers and journals, journalize transactions verify debits equal credits, and post from the general journal to the general ledger,

B. Outline financial statements; capital account balances, balance sheets, use percentages and ratios for financial statement with accruals and deferrals,

C. Define banking vocabulary and accounting of specific details of business-related forms and documents, establish and valuation of bonds and equities,

D. Describe the manual and computerized accounting systems, types of accounting software and NPV and IRR associated with long-term investments.

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III. PREREQUISITES:

ACT 105


Stice, Earl, Stice, James and K. Fred Skousen. Intermediate Accounting, 17th Edition. Mason: South-Western Cenage Learning, 2010





None


Week 1 Financial Reporting and the Accounting Cycle Week 2 Balance Sheet and Income Statement Week 3 Cash Flow and Earning Management Week 4 Revenue, Receivables and Cash Cycle and Revenue Recognition Week 5 Inventory and Cost of Goods Sold and Acquisition of Noncurrent Assets Week 6 Utilization and Retirement of Assets and Debt Financing Week 7 Equity Financing and Investment in Debt and Equity Week 8 Leases and Income Taxes Week 9 Employee Compensation and Earnings per share Week 10 Contingencies and Accounting Changes



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ACT 202 – INTERMEDIATE ACCOUNTING II SYLLABUS SUBJECT DESCRIPTION:

Students will gain additional insights in intermediate accounting principles. Upon completion of this course students will be able to: 1) describe accounting concepts of debt financing, equity financing, investments in debt and equity securities, leases, 2) outline income taxes, employee compensation, payroll, pension, and other compensation issues, earnings per share, derivatives, contingencies, 3) define business segments, and interim report, accounting changes and error corrections, statement of cash flows, analysis of financial statements, including liabilities, stockholders equity, and 4) describe financial reporting issues, capital accounts, use percentages and ratios for financial statement calculations, analysis of bonds and equities. X. SUBJECT HOURS:


XI. PERFORMANCE OBJECTIVES:


A. Describe accounting concepts of debt financing, equity financing, investments in debt and equity securities, leases,

B. Explain income taxes, employee compensation, payroll, pension, and other compensation issues, earnings per share, derivatives, contingencies,

C. Define business segments, and interim report, accounting changes and error corrections, statement of cash flows, analysis of financial statements, including liabilities, stockholders equity,

D. Describe financial reporting issues, capital accounts, use percentages and ratios for financial statement calculations, analysis of bonds and equities.

XII. PREREQUISITES:

ACT 201

XIII. REQUIRED TEXTBOOK:

Intermediate Accounting (Available Titles CengageNOW) Available Titles CengageNOW Stice, James D., Stice, Earl K., Skousen, Fred 978-0324592375

Schaums Outline of Intermediate Accounting I, Second Edition (Schaum's Outlines) Schaum's Outlines Englard, Baruch 978-0071756068

XIV. INSTRUCTIONAL METHODS:

A. Lessons B. Assignments

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C. Tests D. Discussion Board

XV. MAXIMUM STUDENT: INSTRUCTOR RATIO: 20:1

XVI. MATERIALS AND MEDIA REFERENCES:

None

XVII. WEEKLY CONTENT OUTLINE: Week 1 Describe accounting concepts of debt financing, equity financing Week 2 Investments in debt and equity securities, leases Week 3 Income taxes, employee compensation, payroll, pension Week 4 Compensation issues, earnings per share, derivatives, contingencies, Week 5 Business segments, interim report, accounting changes and error corrections, Week 6 Cash flow statements, financial statements analysis, Week 7 Financial reporting issues, and stockholders equity Week 8 Capital accounts, use percentages Week 9 Ratios for financial statement calculations, Week 10: Analysis of bonds and equities

XVIII. INSTRUCTIONAL SCALE:


ACT 203 – PRACTICAL TAXATION SYLLABUS


Students will learn the essentials of practical taxation. Upon completion of this course students will be able to: 1) explain the basic legal terms, concepts, and principles for individual taxation, tax accounting, and the taxation of partnerships and corporations, 2) describe problem-solving skills and critical thinking as well as oral and written communications, 3) discuss estate and gift taxation, income taxation for trusts and estates, and state laws for income, and 4) identify tax returns common tax problems, familiar and unfamiliar tax laws, and current changes in tax laws.

I. SUBJECT HOURS:




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A. Explain the advantages of tax compliance including exemptions, deductions and/or credits, tax planning, and tax strategies for businesses and individuals,

B. Identify routine and complex tax issues, use reliable sources for researching federal and state tax laws, evaluate insurance proposals for economic or tax implications, analyze economic tax benefits for retirement plans,

C. Discuss taxpayers with tax compliance processes and outline basic income tax and investment planning options,

D. Explain basic tax procedures for the IRS, the rules regarding the IRS statute of limitations, and calculation of IRS refunds and deficiency interest.

III. PREREQUISITES:

None


Daher, Dominic, Johnson, Steve and Joshua Rosenberg. Practical Guide to Corporate Taxation 2012, Riverwoods: Wolters Kluwer Tax & Accounting, 2011





None


Week 1 Introduction to Taxation and Federal Tax Law Week 2 Tax Formula and Tax Determination and Gross Income Concept Week 3 Gross Income Exclusions and Deductions and Loses in General Week 4 Business Deductions Expenses and Losses Depreciation and Cost Recovery Week 5 Deduction of Employee and Self Employed Related Expenses Week 6 Investor Losses and Alternative Minimum Tax Week 7 Tax Credits and Payment Procedures Property Transactions Week 8 Property Transaction Non Taxable Exchanges and Taxable Exchanges Week 9 Section 1231 and Recapture Provisions Accounting Periods and Methods Week 10 Deferred Compensation and Corporations and Partnerships


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ACT 204 – PRINCIPLES OF FINANCE SYLLABUS


Students will learn the essentials of finance. Upon completion of this course students will be able to: 1) determine and forecast cash flows from long-term projects and calculate and measure the risks and return, 2) compare financial statements with trend analysis, calculate the cost of liquidating, and determine debt alternatives, 3) determine merger and acquisition candidates’ compatibility and possible impact on future corporate values, and 4) calculate the time value of money, bonds, equities, and a firm’s after tax cost of capital.

I. SUBJECT HOURS:




A. Calculate the time value of money, bonds, equities, and a firm’s after tax cost of capital, and NPV and IRR in order to make project investment decisions.

B. Calculate and measure the determinants of risk and return and determine and forecast cash flows from long-term projects.

C. Perform comparative financial statement and trend analysis, calculate the cost of distress and liquidation, and determine debt restructure alternatives.

D. Determine compatibilities of merger and acquisition candidates and their possible impact on future corporate values.

III. PREREQUISITES:

None


Besley, Scott. Principles of Finance, 5th Edition, Independence: Cengage Learning, 2011 V. INSTRUCTIONAL METHODS:

A. Lessons B. Assignments C. Tests

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D. Discussion Board



None


Week 1 An Overview of Finance and Financial Assets Week 2 Financial Markets and the Investment Banking Process Week 3 Financial Intermediaries and the Banking System and The Cost of Money Week 4 Business Organizations, Tax Environments and Analysis of Financial Statements Week 5 Financial Planning and Control and The Time Value of Money Week 6 Valuation Concepts and Risk and Rates of Return Week 7 The Cost of Capital and Capital Budgeting Week 8 Capital Structure and Dividend Policy Decisions Week 9 Working Capital Management Week 10 Investment Concepts and Security Valuation and Selection



BUS 102 – SPREADSHEET: MICROSOFT EXCEL SYLLABUS


Students will learn the essentials of Microsoft Excel and spreadsheets. Upon completion of this course students will be able to: 1) identify new worksheets, passwords, smart art and clip art, and create and delete names, and explain how to create and save workbooks, format text and numbers, 2) recognize cells, rows, columns, and sheets, page breaks, tables, pictures and objects, columns and pie charts, shapes and text boxes, 3) describe the quick access toolbar, customize ribbon groups and tools, format currency, accounting, and dates, format borders with colors, and delete cells, and 4) explain the edit functions, fill and clear functions, move and copy sheet functions, find, replace, and go to functions, and apply auto formats, and subscripts.

I. SUBJECT HOURS:




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A. Identify new worksheets, passwords, smart art and clip art, and create and delete names, and explain how to create and save workbooks, format text and numbers,

B. Recognize cells, rows, columns, and sheets, page breaks, tables, pictures and objects, columns and pie charts, shapes, and text boxes,

C. Describe the quick access toolbar, customize ribbon groups and tools, format currency, accounting, and dates, format borders with colors, and delete cells,

D. Explain the edit functions, fill and clear functions, move and copy sheet functions, find, replace, and go to functions, and apply auto formats, and subscripts.

III. PREREQUISITES:

None


Ike, Emmanuel. Using Office Application with High Speed, Dallas: SOW Publishing, 2010 V. INSTRUCTIONAL METHODS:




Microsoft Office Home and Student 2010


Week 1Managing Files Week 2 Editing Files Week 3 Viewing Worksheets Week 4 Managing Tools Week 5 Applying Formats Week 6 Using Tools Week 7 Managing Data Week 8 Changing Windows Week 9 Using Help Week 10 Comprehensive Final Activities


A. Class Introductions 3% B. Lessons 40%

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C. Assignments 40% D. Tests 10% E. Course Portfolio 7%

BUS 106 – RESUME WRITING AND CAREER DEVELOPMENT SYLLABUS SUBJECT DESCRIPTION:

Students will learn the essentials for resume writing and career development. Upon completion of this course students will be able to: 1) describe the process of creating an effective resume, personal statement, cover letter, list of references, and thank you letter highlighting their marketable skills a resume, cover letter, list of references and thank you letter, 2) explain the qualities of good candidates by their qualifications, references, credibility, and communication skills in both oral and written, 3) identify ideal careers based on their interests and personality and utilize resources for a successful job search, and 4) explain the importance of a professional image and networking, interviewing skills, and positive representation as ideal candidate during interviews including good first impression, and good work ethic.

I. SUBJECT HOURS:




A. Describe the process of creating an effective resume, personal statement, cover letter, list of references, and thank you letter highlighting their marketable skills a resume, cover letter, list of references and thank you letter.

B. Explain the qualities of good candidates by their qualifications, references, credibility, and communication skills in both oral and written.

C. Identify ideal careers based on their interests and personality and utilize resources for a successful job search.

D. Explain the importance of a professional image and networking, interviewing skills, and positive representation as ideal candidate during interviews including good first impression, and good work ethic.

III. PREREQUISITES:

None


Michelozzi, Betty, Surrell, Linda, and Robert Cortez. Coming Alive from Nine to Five in a 24/7 World: 7th Edition, New York: McGraw-Hill, 2004.

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None


Week 1 Needs, Wants, and Values: Spotlighting YOU Week 2 Personality and Performance: Pieces of the Puzzle Week 3 The Career Connection: Finding Your Job Satisfiers Week 4 Challenges and Options Week 5 Opportunities Week 6 Workplaces/Workstyles: Companies That Work Week 7 Timestyles/Workstyles: Alternatives that Work Week 8 The Job Hunt: Tools for Breaking and Entering Week 9 Decisions, Decisions: What’s Your Next Move? Week 10 Work Affects the Soul: The Final Analysis



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Attachment 5: COPY OF CERTIFICATE OF COMPLETION Please find attached a sample Diploma.

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Attachment 6: OCCUPATIONAL EXPERT SUPPORT FORMS Please find attached five occupational expert support forms.

new program application cover sheet 2 attachment 1 ... · score on the wonderlic basic skills test...

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