Associate of Arts in Accounting

Introduction to the purposes of financial accounting statements and the recognition, measurement, and disclosure concepts and methods underlying financial statements. Focus is on using and interpreting financial statements and on understanding the impact of transactions and events on financial statements and financial ratios.

A continuation of Accounting I, this course includes study of managerial concepts, analysis of financial statements, internal controls, and contemporary accounting standards, practices, and issues. (Prerequisite: ACCT100).

Pre Reqs: Accounting I(ACCT100)

This course is designed to acquaint the student with the terminology, organization, and function of the American business system. The course will give the student a broad background about the contemporary American and global business environments as well as considering different business organizations, management principles and strategies. Topics covered include marketing, finance, personnel, customer relations, production and operations, e-business, world trade ventures, internal information systems and decision-making processes.

Microeconomics is an overview course that covers how households (consumers), firms (producers), and governments interact in competitive and other markets to set prices, and determine what and how much is produced. Key concepts introduced include the role of scarcity and choice, incentives and competition, and the law of supply and demand.

Introduction to Macroeconomics is a survey course that builds on the topics covered and skills developed in ECON101 (Microeconomics) in order to present a complete picture of the economy. Macroeconomics shows how consumers and markets fit into the overall or aggregated economy and provides a framework to assess government policies. Key topics covered will include economic cycles (growth and recession), economic indicators and measures and interest rates and money supply.

This course is a study of the concepts and technology trends essential to office productivity applications. Students will explore the principles, practices, features, and functions of the word processing application in the Microsoft Office 2007 Suite. The course will be taught with a mixture of analytical methods and practical exercises. Students will use Microsoft Word to create and format documents; and use lists, themes, mail merge, watermarks, templates, graphics, navigation tools, tables, charts, citations and bibliographies. Students will also be introduced to the features and capabilities of PowerPoint, the presentation application in the Microsoft Office Suite. This course uses the Microsoft Official Academic Course textbook that is aligned with Microsoft’s Exam 77-601: Using Microsoft Office Word 2007. The book meets the topical requirements for the Microsoft Certified Application Specialist (MCAS): Microsoft Office Word 2007 certification; and contains a six month trial of Microsoft Office.

This course is designed to provide a solid foundation for undergraduate study in the online environment. Students will be introduced to learning theory, the tools available in the online classroom and campus, and online research. Identification of personal learning style allows students to improve their study/learning techniques and prepares them to succeed in college level courses. Students will be introduced to formatting and citation styles. APUS policy and procedure is addressed. There is an emphasis on written communication to assist students in the transition to the online environment.