Accounting, Business, and Finance - Study.Com
Organization
Descriptions and credit recommendations for all evaluated learning experiences
30 hours (15 weeks).
December 2013 - Present.
Upon successful completion of the course, students will be able to: explain the purpose of accounting, generally accepted accounting principles, ethical accounting and technology in accounting; interpret balance sheets, income statements and cash flow statements, and understand how to prepare different financial statements and the auditing process; discover debits, credits, journal entries, the trial balance and how to determine a company's performance based on financial statement ratios; explain internal controls, safeguards and bank reconciliation; study accounts receivable, revenue recognition, the allowance method, notes receivable and disposing of receivables; define long-term operating assets, plant assets, the cost principle, acquisition of property, computing depreciation, natural resource assets and accounting for intangible assets; breakdown loans, equity investments, raising equity financing, corporations, stockholder's equity, common and preferred stock, accounting for stock and retained earnings; and distinguish the purpose and elements of financial statement analysis, standards for comparison, horizontal analysis, vertical analysis and financial ratio analysis; interpret financial ratios for companies, efficiency ratios, leverage ratios and issues with financial statement analysis.
Major topics include: introduction to accounting; financial statements; mechanics of the accounting cycle; adjusting accounts and preparing financial statements; internal controls; merchandising operations and inventory; receivables; completing the operating cycle; long-term assets; current and long-term liabilities; reporting and analyzing equity; statement of cash flows; and financial statement analysis and interpretation.
In the lower division baccalaureate/associate degree category, 3 semester hours in Accounting I, Financial Accounting, or Principles of Accounting I (12/16) (4/22 revalidation).
18 hours (6 weeks).
December 2013 - Present.
Upon successful completion of the course, students will be able to: define and compare managerial accounting functions, processes and responsibilities; distinguish between cash management, auditing, and financial reporting methods; understand and define cost classifications and formulas, and calculate cost and profit analyses; evaluate cash flow, income statements, inventory and costing systems; describe the activity-based costing process; identify and distinguish between the components of budgets and standard cost evaluations; examine accounting reporting tools and reporting responsibilities; learn how to calculate, analyze and make decisions regarding costs, investments, budgeting, spending and cash flow; explain how financial statements, income statement, balance sheets and cash flow statements are prepared and used; and interpret and analyze various types of financial statements.
Major topics include: overview of managerial accounting; internal controls in accounting; cost types; cost behavior analysis and cost volume profit; job-order costing and process costing; basics of activity-based costing; budgeting and standard costs; reporting systems and structures in accounting; short and long-term decision-making in accounting; and basics of financial statement analysis.
In the lower division baccalaureate/associate degree category, 3 semester hours in Accounting II, Financial Accounting, or Principles of Accounting II (12/16) (4/22 revalidation).
Varies; self-paced.
December 2014 – Present.
Upon successful completion of this course, students will be able to: evaluate and disclose financial information for transactions involving fixed and intangible assets; assess accounting for securities and investments by preparing entries and properly recording financial information under a variety of different scenarios; analyze financial information for transactions as they apply to current liabilities and contingencies; evaluate financial information for transactions involving bonds and notes payable; prepare and describe transactions about a company’s leases, for both operating leases and capital leases; record transactions and prepare proper financial information as it pertains to stockholder equity transactions and comprehensive income; calculate corporate income and account for corporate income taxes; explain the different type of entries and financial disclosures required for pension plans and related post-retirement benefits, such as medical insurance; and consider a variety of accounting changes and error types found on the financial statements, including prospective and retrospective-type disclosures.
The course is self-paced, and instruction is delivered through online video and text lessons. Students are assessed through quizzes and a proctored final exam. Topics include: accounting for fixed and intangible assets; accounting for securities and investments; accounting for liabilities and contingencies; accounting for bonds and notes payable; accounting for operating and capital leases; accounting for shareholder equity and comprehensive income; cash flow statements and disclosures; accounting for corporate income taxes; pensions and post-retirement benefits; and identifying and correcting errors in accounting.
In the lower division baccalaureate/associate degree category OR in the upper division baccalaureate degree category, 3 semester hours in Intermediate Accounting (12/17) (10/22 revalidation).
40 hours (10 weeks).
December 2013 - Present.
Upon successful completion of the course, students will be able to: appraise the process involved in corporate governance and how it applies to managerial accounting; evaluate the reports that make up the financial statements and how to prepare them; summarize the functions of cost classifications, cost allocation, and job order cost systems; breakdown cost-volume-profit analysis and how it relates to income statements; dissect how firms decide on a pricing strategy and the different pricing methods; summarize how companies set standard costs and why they are advantageous; point out the different methods, ratios and formulas important in financial analysis; evaluate the software programs pertinent to managerial accounting, and discover their benefits; and assess the different types of budgeting, including capital budgeting, why budgeting is important, and different methods for budgeting.
Methods of instruction include audiovisual materials and case studies. Major topics include: corporate governance for managerial accounting; cost classifications; manufacturing overhead cost allocation; job order cost system; process cost system; activity-based costing; cost-volume-profit analysis; decision making in managerial accounting; pricing objectives and methods; budgeting; budgetary control; standard costs; capital budgeting; statement of cash flows; and financial statement analysis.
In the lower division baccalaureate/associate degree category OR in the upper division baccalaureate degree category, 3 semester hours in Managerial Accounting (12/16) (10/22 revalidation).
36 hours (8 weeks).
December 2013 - Present.
Upon successful completion of the course, students will be able to: compare types of businesses such as partnerships, corporations, and others; breakdown major accounting principles, such as the accounting cycle; apply the accounting equation and evaluate return on equity; compile balance sheets, income statements, and statements of cash flows; analyze financial documentation; evaluate methods for calculating inventory; appraise corporate accounting practices; differentiate adjusted and closing trial balances and more; and illustrate how businesses use rations to create financial forecasts.
Methods of instruction include audiovisual materials and case studies. Major topics include: business ownership types; key accounting concepts; journals and ledgers in accounting; accounting equations and formulas; financial statements, balance sheets and income statements; analyzing financial statements; financial statement ratios; accounting for inventory; accounting for deprecation; accounting for compensation, taxes and liabilities; adjustments and closing entries; corporate accounting; departmentalized accounting; taxation for corporations; and business and financial forecasting.
In the lower division baccalaureate/associate degree category OR in the upper division baccalaureate degree category, 3 semester hours in Business Accounting or General Accounting (12/16) (10/22 revalidation).
40 hours (15 weeks).
October 2012 – Present.
Upon successful completion of this course, students will be able to compare and contrast the levels, roles, and functions of management; distinguish between modern theories of management, including quality management and systems management theory; break down quantitative management and the roles of branches such as operations management ; illustrate the types of planning and its function in management; model different types of organizations, including centralized and decentralized organizations; examine leadership and its role in organizations and the difference between a manager and a leader; analyze the role of motivation in the workplace and how managers affect motivation; illustrate the communication process and the role of organizational communication; analyze the decision making process and describe tools used to make informed decisions; outline the importance of business ethics in contemporary business; investigate controlling and its function in management; and relate the managerial functions in international organizations and characteristics of an international manager.
The course is self-paced, and instruction is delivered through online video and text lessons. Students are assessed through quizzes and a proctored final exam. Topics include: Management Basics; Classical School of Management; Behavioral School of Management Theory; Contemporary and Future School of Management Theory; Organizational Change; Organizing in Business Management; Work Teams; Leading in Organizations; Leadership Theory; Motivation in the Workplace; Communication in the Workplace; Financial Management; Human Resources; Strategic Management and Managerial Decision Making; Production and Quality Assurance; International Management and Contemporary Issues.
In the lower division baccalaureate/associate degree category, 3 semester hours in Management (10/16) (4/22 revalidation).
22 hours (6 weeks).
October 2012 – Present.
Upon successful completion of this course, students will be able to: diagram and analyze the 4 Ps of marketing: product, place, price, and promotion; explain and evaluate marketing philosophies, including market and sales orientation; illustrate how marketers establish and analyze competitive advantage; analyze global marketing and diagram concerns about marketing in foreign markets; model consumer behavior theory and the decision-making process; differentiate between business and consumer marketing; diagram product life cycles and the process for creating new products; demonstrate comprehension of and differentiate between services and goods; differentiate between promotion, advertising, and public relations; and distinguish between relationship selling and traditional methods.
The course is self-paced, and instruction is delivered through online video and text lessons. Students are assessed through quizzes and a proctored final exam. Topics include: Marketing Philosophies and Ethics; Competitive Advantage; The Marketing Environment; International Marketplace; Consumer Decision Making; Business Marketing and Marketing Research; Segmentation and Product Marketing; Managing a Product and Retailing; Services Marketing, Marketing Channels & Supply Chain Management; Promotion, Advertising and Public Relations; Selling and Pricing Strategy.
In the lower division baccalaureate/associate degree category, 3 semester hours in Marketing, Foundations of Marketing or Marketing Principles (10/16) (4/22 revalidation).
Varies; self-paced.
August 2012 - Present.
Upon successful completion of the course, students will be able to: think like an entrepreneur and how to translate a personal vision into a business vision; identify opportunities and how to identify the best fit customer for a product or service; summarize the basic steps to starting your own business by developing a business identity and methods to deliver a product or service to the market; understand the role of a business plan through the use of value proposition and the business model canvas; identify the range of marketing options available to an entrepreneur from advertising, networking, word of mouth and online marketing; identify the characteristics of a “window of opportunity” and the environmental trends that are instrumental in creating business opportunities; compare and analyze the methods used for sustained growth in a business.
The course is self-paced, and instruction is delivered through online video and text lessons. Students are assessed through quizzes and a proctored final exam. Topics include: entrepreneurship in the economy; business basics for entrepreneurs; types of business structures; teams in business; starting a business overview; understanding customers as a new business; business plans for entrepreneurs; business pitches for entrepreneurs; business financing for entrepreneurs; dynamic business environments; growth and opportunity for entrepreneurs; marketing and sales strategies; overview of business ethics and law; understanding business taxes; financial planning for entrepreneurs.
In the lower division baccalaureate/associate degree category, 3 semester hours in Entrepreneurial Marketing or Management (8/17) (10/22 revalidation).
Varies; self-paced.
December 2012 – Present.
Upon successful completion of this course, students will be able to: explain the foundation, evolution, and importance of electronic commerce; describe the hardware, software, and database infrastructures that allow electronic commerce to function; recall the impact that electronic commerce has on business models, strategies, and marketing; identify business-to-consumer, business-to-business, consumer-to-consumer, and e-government commerce; state the legal, ethical, privacy, and security risk management issues impacting electronic commerce.
The course is self-paced, and instruction is delivered through online video and text lessons. Students are assessed through quizzes and a proctored final exam. Topics include: technological foundations of e-commerce, origins of e-commerce, e-commerce and web services, e-commerce software and application, payment systems for e-commerce, internet and information security, online retailing, selling to customers online, selling to businesses online, digital marketing and e-commerce, legal issues in e-commerce, and ethical issues in e-commerce.
In the lower division baccalaureate/associate degree category, 3 semester hours in E-Commerce, Marketing, or Social Media Marketing (12/17) (10/22 revalidation).
Varies; self-paced.
June 2017 - Present.
Upon successful completion of the course, students will be able to: define mentoring and differentiate between formal and informal mentoring, synchronous and asynchronous mentoring, and mentoring and coaching; apply best practices for designing and planning mentoring programs, including virtual mentoring programs; identify common failure points in mentoring programs and apply techniques for monitoring and evaluating mentoring programs; summarize the roles, responsibilities, and characteristics of mentors and mentees; match mentors with mentees; compare and contrast stages in a mentoring relationship; list fun and professional activities for mentors and mentees; identify and overcome barriers, including communication barriers, commonly encountered in a mentoring relationship; describe new leadership and service leadership theories, use emotional intelligence and effective communication in leadership, motivate others, and solve problems related to management and supervision; summarize approaches to effective goal development for teams, independent learning, and career advancement; compare goal results with goal achievements; identify career and occupational development stages, describe workplace satisfaction issues and identify opportunities to change or grow careers; and practice soft skills relating to business, including self-management, time management, stress management, adaptability, collaboration, teamwork, conflict resolution, and networking.
The course is self-paced. Instruction is delivered through online video and text lessons. Students are assessed through quizzes and a proctored final exam. Topics include: introduction to mentoring; mentor and mentee roles and duties; mentoring for various career levels; designing and planning mentorship programs; stages in the mentoring relationship; diversity in mentoring; the mentor-mentee relationship; obstacles in mentoring; communication skills for mentors and mentees; virtual mentoring relationships; leadership and mentoring skills; setting and achieving career goals; career satisfaction and growth; business and communication soft skills.
In the lower division baccalaureate/associate degree category OR in the upper division baccalaureate degree category, 3 semester hours in Business, Communication. Management, Mentoring and Coaching in the Workplace, or Teaching/Educational Leadership (6/17) (10/22 revalidation).
