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We offer distance learning courses that are recommended for college credit by the NCCRS in the following subjects:

Business and Economics

    Accounting Information Systems

    (ACC-500)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    March 2022 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon completion of this course, students will be able to: outline the role, purpose, and importance of an accounting information system; describe the meaning of risk assessment and explain how they affect accounting roles; identify the standard internal controls and discuss how to apply them to an accounting information system; describe the appropriate internal controls that will reduce risk within an Organization; and summarize the relationship between ethics and decision making.

    Accounting Information Systems (ACC-500) is a graduate-level course designed to further the students’ knowledge of accounting information systems and their role in the accounting world. Several topics will be discussed, including the life cycle of software development, emerging technology, internal controls, information system auditing, hardware, software, e-commerce, and the role of information systems.

    In the graduate degree category, 3 semester hours in Accounting, Business, Accounting Information Systems, or Financial Accounting (2/22).

    Business Communications

    (BUS-222)

    $200.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    August 2017 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of the course, students will be able to: define the communication process and explain the importance of effective business communication; explain how diversity in organizations affects business communications; identify techniques and strategies for improving interpersonal communications; describe social media tools and explain how they are changing the nature of business communications; explain how computer technologies are used for communicating in the business environment, including word processing, spreadsheets, databases, email, and presentation software); evaluate business messages, reports, and proposals; and develop and deliver oral presentations.

    This course provide students with knowledge and skills to effectively communicate in global business environments. Students identify and use computer technologies and social media tools for conducting interpersonal communications with diverse organizations. Additionally, students develop and evaluate both written and oral business communications.

    In the lower division associate/baccalaureate degree category, 3 semester hours in Business, Communications, Cultural Studies, Arts, Education or College Success (8/17). NOTE: Completion of four writing assignments, one audio/visual presentation and a final examination, as outlined in the course syllabus, is a requirement for students who want to access credit recommendations.

    Business Environment & Concepts

    (BUS-550)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    March 2022 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon completion of this course, students will be able to: discuss how a business operates within multiple markets; compare and contrast the major relationships between a business organization and its stakeholders; describe the relationship between a stakeholder and a business they have invested in; summarize business’s social responsibilities and how to balance them against its economic and legal responsibilities; and outline the key concepts and principles that can be used by managers as they cope with the firm’s various stakeholders and challenges, such as corporate social responsibility, corporate citizenship, governmental regulation, political action tactics, strategic philanthropy and crisis management.

    Business Environment and Concepts (BUS-550) is a graduate-level course designed to provide an overview of the knowledge and skills that are needed by a professional accountant must demonstrate when offering professional services. This course seeks to present an integrated overview of the social, ethical, legal, regulatory, political, technological, environmental, and international constraints, opportunities, and responsibilities facing business organizations and business managers. In particular, the focus is on corporate manager and business decision-making in the context of a domestic and international business environment. Organizational stakeholders, individuals or groups that affect or are affected by the business organization, are targeted in an understanding of their interests, power, and coalitions – that is, their salience – and how business managers may better manage these stakeholders in cooperative engagement for the betterment of business, and the civil society.

    In the graduate degree category, 3 semester hours in Business, or Ethics (2/22).

    Business Etiquette and Personal Development

    (BUS-160)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    April 2019 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon completion of this course, students will be able to: summarize the changes affecting managerial; clarify why self-awareness is vital to professional effectiveness and well-being; develop a personal brand that is consistent with how it should be perceived; describe how trust contributes to individual and organizational effectiveness; contrast what does and does not predict happiness; explain how jobs can affect health; and analyze how to use cross-cultural etiquette effectively in an organization.

    This course provides students with professional behavior guidelines, including: suggestions on the standards of appearance, actions and attitude in the business environment, and handling a variety of social and business situations, networking meetings, and meals. Instructional methods include: Study guide, required readings, and a final exam.

    In the lower division baccalaureate/associate degree category, 3 semester hours in Management, Marketing, or Human Resources (4/19).

    Business Fundamentals of Accounting and Finance

    (ACC-105)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    March 2022 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon completion of this course, students will be able to: articulate the theory of supply and demand and its effects on the marketplace; explain the important of gross domestic product in measuring national economies and determining economic policy; record various inputs to financial spreadsheets and balance sheets, including debits, credits and balances; Use accrual and cash basis principles to complete and adjust balance sheets and other financial statements; analyze financial statements and company performance from financial statements; compute interest rates, future and present values and payments using Excel or a similar spreadsheet program.

    Business Fundamentals of Accounting and Finance (ACC-105) gives students a survey of the basic principles of many areas related to accounting and finance as they relate to business and business decision-making. The course covers the basic tenets of economics, such as supply and demand and gross domestic product. The course also covers the basics of accounting, including balance sheets, financial statements and various types of assets and debts. Finally, it covers the basics of finance, including the time value of money and the basics of stocks and bonds. The course is designed to familiarize students with the underlying principles of these basic principles to facilitate further study in these areas.

    In the lower division baccalaureate/associate degree category, 3 semester hours in Accounting, Business, or Introduction to Business (2/22).

    Business Law

    (BUS-312)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    November 2020 - Present


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of this course, students will be able to: assess the legal and ethical consequences of business decisions and the impacts of business on the welfare of the greater society; determine when and where a dispute can be settled in a legal forum; solve business-related problems by applying laws and legal concepts; discuss and apply functional areas of law such as torts, business organizations, contracts, sales, and real property; and apply business law concepts to hypothetical scenarios.

    Business Law (BUS-312) is a self-study course that culminates in a final examination. The course explores the fundamentals of litigation, laws of torts, contracts, business organizations, sales and property under the Uniform Commercial Code and various other common law and statutory law sources.

    In the lower division baccalaureate/associate degree category, 3 semester hours in Business Law, Management, Marketing, or Human Resources (11/20).

    Business Negotiation

    (BUS-355)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    April 2019 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon completion of this course, students will be able to: summarize the stages and elements of the negotiation process; compile the skills and techniques of a successful negotiator; differentiate negotiation styles and mental models, analyze their own behavior in negotiations; contrast the methods to counter manipulation and psychological press in negotiations; discuss the actions taken at different stages of negotiations; explain the important of pre-negotiation and post-negotiation phases and compare the roles and functions in negotiation teams; analyze the skills of organizing and managing negotiation teams; clarify the purposes of the best alternative to a negotiated agreement; and differentiate between positions from interests in negotiations.

    This course provides students with the ability to develop analytical and communication skills necessary for successful negotiations, as a complex three-stage process, consisting of preparation, negotiating, and post-negotiation implementation and evaluation. Instruction combines both theoretical knowledge of leading negotiation scholars and practical experience through learning by doing. Instructional methods include: Study guide, required readings, and a final exam.

    In the upper division baccalaureate degree category, 3 semester hours in Management, Marketing, Paralegal Studies, Operations Management, Human Resources, or Entrepreneurship Studies (4/19).

    Business Plan Development

    (BUS-500)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    March 2022 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon completion of this course, students will be able to: describe entrepreneurial activity and its application; discuss the strategic, tactical, and operational roles and functions of the management of the entrepreneurial venture; prepare a successful business plan; and outline the proper ethical and legal foundation applied to entrepreneurship and new business ventures.

    Business Plan Development (BUS-500) explores the creation and management of start-up businesses. It concentrates on initial strategy, location, financing, staffing, daily activities, controls, and taxes. Students develop a business plan for a start-up business. This course evaluates the necessary qualities and characteristics of a thriving entrepreneurial profile and helps students recognize and determine the steps required to design and develop a for-profit start-up business and open and operate a small business enterprise. It describes the primary forms of small business ownership and identifies the necessary financial competencies needed by the entrepreneur and further utilizes information, financial estimates and projections, logic, and critical thinking required to recognize opportunities and address minor business problems in a multicultural, ethical, legal, and competitive environment.

    In the graduate degree category, 3 semester hours in Accounting, Business Management, Economics, or Management (2/22).

    Concepts in Leadership

    (BUS-356)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    March 2022 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon completion of this course, students will be able to: compare and contrast the various leadership theories and concepts; analyze the strengths and weaknesses of various leaders; apply principles of leadership to specific situations; summarize the characteristics of effective and ethical leadership; and articulate the skills necessary to be an effective leader who can navigate today’s global marketplace.

    Concepts in Leadership (BUS-356) is designed to provide a basic introduction to leadership by focusing on being a good leader. The emphasis of the course is on the practice of leadership. The course examines topics such as the nature of leadership, recognizing leadership traits, developing leadership skills, creating a vision, setting the tone, listening to out-group members, handling conflict, overcoming obstacles, and addressing ethics in leadership. Attention will be given to helping students to understand and improve their leadership performance.

    In the upper division baccalaureate degree category, 3 semester hours in Business, Leadership, Psychology, or Philosophy (2/22).

    Corporate Advertising and Branding

    (BUS-315)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    April 2019 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon completion of this course, students will be able to: describe why brands have become so important; compare brand identity, image, and personality; explain how brands reduce consumers’ perceived risks; critique the “pyramid” from brand awareness to brand loyalty; measure brand equality and brand value; specify why brand position and brand image are not the same; explain how social media accelerates “word of mouth”; interpret how the three brand components are built over time; describe how the brand name, brand logo, slogan and spokesperson fit together; identify the ways in which the Internet has made almost all brands “global”; and analyze how personal branding can help individuals set goals for themselves.

    This course introduces students to basic concepts of brands and brand management to help them analyze how a brand can affect customers’ perceptions of products and services, and to teach how successful branding strategies can be designed. The material is focused on the effective branding of products and services while building on the general fundamentals of strategic marketing. Instructional methods include: Study guide, required readings, and a final exam.

    In the lower division baccalaureate degree category, 3 semester hours in Communication, Business Management, Sales, Marketing, or Self-Management (4/19).

    Federal Taxation of Business Entities

    (ACC-352)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    March 2022 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon completion of this course, students will be able to: Describe the steps in organizing a corporation; discuss the tax basics of corporate distributions; develop a basic understanding of the tax code and tax regulations; compare and contrast the differences between financial income and taxable income; and outline the concepts around the different legal entities and their basic differences and their applicable tax classifications.

    Federal Taxation of Business Entities (ACC-352) deals with the methods and principles of U.S. Federal income taxation and discusses the history and politics behind the federal income tax laws and regulations, including major emphasis on tax provisions common to all types of taxpayers, particularly businesses. These major topics are covered Corporate Taxation, Partnerships, and Estate and Gift Taxation. Students should be able to effectively deal in the areas of tax compliance for these entities.

    In the upper division baccalaureate degree category, 3 semester hours in Accounting, Business, or Federal Tax Accounting (2/22).

    Federal Taxation of Individuals

    (ACC-351)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    March 2022 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon completion of this course, students will be able to: discuss what constitutes a tax and the general objectives of taxation; discuss the various federal, state and local taxes and the laws that implement and enforce them; apply and analyze the issues related to the filing of federal income tax returns, including requirement to file and the processing of returns; analyze the working of the US Internal Revenue Service (IRS); apply and analyze objectives and strategies for basic tax planning; apply and analyze the components and computation of individual federal income taxes, including computation of and exclusions from gross income, self-employment income, deductions for and from adjusted gross income, the calculation of taxable income, tax payments, credits and additions to tax; and evaluate tax issues related to the sale property (including a principal residence) and retirement planning.

    Federal Taxation of Individuals (ACC-351) deals with the methods and principles of U.S. Federal income taxation. It is concerned with the history and politics behind the federal income tax laws and regulations, including major emphasis on tax provisions common to all types of taxpayers, particularly individuals. Topics include tax authority, research, compliance and planning; gross income and exclusions; individual deductions and credits; tax rate schedules and calculation; filing status; investments and property transactions; self-employment income; retirement planning; home ownership and professional ethics.

    In the upper division baccalaureate degree category, 3 semester hours in Accounting, Business, Federal Personal Tax Accounting, or Tax Accounting (2/22).

    Forensic Accounting

    (ACC-325)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    March 2021 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of this course, students will be able to: explain fraud and identify the environments in which it takes place; recognize fraud schemes and determine ways in which they are concealed; review financial and non-financial records to uncover fraud; understand how effective interviews are conducted; document work product and maintain chains of custody; apply audit skills such as completeness, tracing, and independent verification; describe the civil, criminal and regulatory framework of fraud examinations; understand the role of computer forensic specialists; and communicate effectively and present findings through written reports.

    Forensic Accounting (ACC-325) introduces students to forensic accounting, with a significant focus on fraud examination. In the first half of the semester, we study the elements of fraud and the types of fraud schemes, including fraudulent financial statements, asset misappropriation, corruption, and money laundering. In the second half, we focus on how professionals respond to fraud, emphasizing the legal framework, document analysis, interviewing, and report writing. The demand for fraud examiners and forensic accountants continues to grow in both the private and public sectors. Skills developed in this course will help students in multiple professions, including professional accounting, auditing, criminal investigation, and general business.

    In the upper division baccalaureate degree category, 3 semester hours in Business, Accounting, Forensic Accounting, or as a general elective (5/21).

    Foundations of Entrepreneurship

    (BUS-350)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    April 2019 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon completion of this course, students will be able to: describe various important business issues as they relate to new ventures; identify and appreciate the knowledge, attitudes, and skills of an entrepreneur; prepare a coherent business plan; explain the essential steps necessary to create and operate a small business enterprise; and describe the fundamental financial requirements and competencies for small business startups.

    This course provides students with a basic understanding of how an entrepreneur assumes all the risks and rewards of a venture. Entrepreneurs who prove to be successful in taking on the risks of a startup are rewarded with profits, fame, and continued growth opportunities. Instructional methods include: Study guide, required readings, and a final exam.

    In the upper division baccalaureate degree category, 3 semester hours in Entrepreneurship, Business Management, Marketing, Management, or Economics (4/19).

    Fundamentals of Management

    (BUS-101)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    August 2013 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    test


    Upon successful completion of the course, students will be able to: outline the organizational management structures typical for most organizations; assist in planning and strategic management of organizations; propose methods by which organizational decisions can be made in a variety of circumstances; define and explain the concept of entrepreneurship and specific problems that arise in the course of new venture management; describe issues that typically arise during the process of organizational change and innovation; identify and help solve issues that arise in managing human resources and the behavior of individuals within an organization; propose ideas that would help motivate employees to improve their performance; explain the importance of leadership and influence processes to the performance of organizations; outline the importance of communication in organizations and steps that could be taken to improve the same; and prescribe steps that may be taken to improve the managing of groups and teams, the control process and operations, and quality and productivity.

    This self-study course examines fundamental management concepts and managerial responsibilities in both formal and informal organizational structures by providing students with a foundation of management principles. Major topics include: planning, organizing, directing, controlling, and staffing.

    In the lower division baccalaureate/associate degree category, 3 semester hours in Management or Business (9/13).

    Human Resources Management

    (BUS-202)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    August 2018 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of this course, students will be able to: discuss the historical and present day importance of Human Resources Management (HRM) and its related subcategories; utilize, identify, and describe the theories of HRM and apply theories to practical organizational occurrences; identify and demonstrate appropriate HRM terminology when discussing the discipline; critically analyze the importance of micro, meso, and macro level job analysis; convey the importance of HRM compliance in relationship to laws, regulations, and diversity; compare and contrast the importance of training and development; explain and conceptualize the components associated with compensation and benefits; and apply legal knowledge related to organizational governance to “real world” situations.

    This course provides students with an introductory overview of the topic of Human Resource Management (HRM) and focuses on the study of various components supporting strategic functionality of an organization. Throughout this course, an array of topics related to HRM are explored. Such topics include, but are not limited to: the law, governance, and employee rights, organizational diversity, staffing, employee development, compensation and benefits, international HRM. This course begins with an introduction to the historical and present-day role of HRM, including relevant vocabulary used in the field. Once a foundational knowledge is attained, students begin to explore the role that subtopics of the discipline play in an organization’s success.&

    In the lower division baccalaureate/associate degree category, 3 semester hours in Human Resource Management, Management, Operations Management, Business Communications, or Entrepreneurship (8/18).

    Intermediate Accounting I

    (ACC - 301)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    March 2021 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of this course, students will be able to: apply analytical techniques supported by generally accepted accounting principles to solve financial reporting issues and recognize ethical issues related to liability and owners’ equity accounts, including but not limited to long-term bonds and notes payable, common and preferred stock, leases, and pensions; analyze, classify and record investments in debt and equity securities and related realized and unrealized gains, losses, interest, and dividend payments; compute basic and diluted earnings per share; analyze and record revenue agreements that deviate from recognition at the time of sale; explain the computation, classification, and reporting of deferred tax amounts arising from differences between financial and tax reporting requirements; explain the need for a more detailed Statement of Cash Flows than that introduced in the introductory financial accounting course.

    Intermediate Accounting(ACC-301) is the first course in a two-course sequence that covers financial reporting for external parties. The purpose of financial reporting is to provide meaningful information to individuals and institutions that have an interest in business, whether they be investors, creditors, or managers. It is a company’s accounting system that creates and provides this vital information to investors and creditors. Business managers likewise need information produced through financial accounting in making day-to-day operational decisions that improve a company’s performance and profitability.

    In the upper division baccalaureate degree category, 3 semester hours in Business, Accounting, or as a general elective (5/21).

    Intermediate Accounting II

    (ACC-302)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    March 2021 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of this course, students will be able to: demonstrate your understanding of accounting for investments by preparing entries and properly recording financial information under a variety of different scenarios; account for and disclose financial information for transactions as they apply to current liabilities and contingencies; demonstrate knowledge of the accounting for bonds payable and notes payable by preparing appropriate entries and financial disclosure information for the bonds and notes along with related balance sheet and income statement accounts; analyze and record accounting transactions that apply to income taxes and related accounts on the income statement and the balance sheet; prepare and describe transactions about a company’s leases, for both operating leases and capital leases; explain the different type of entries and financial disclosures required for pension plans and related post-retirement benefits, such as medical insurance; discuss and prepare financial information and transactions as it pertains to stock options and other related equity-type compensation plans; account for a variety of accounting changes and error types found on the financial statements, including prospective and retrospective-type disclosures; demonstrate an introductory knowledge of the accounting for derivatives on the financial statements; and prepare and explain a statement of cash flows, with its categories of cash flows from operating, investing, and financing activities, and discuss and evaluate disclosure requirements for cash flows.

    Intermediate Accounting II (ACC-302) is the second course in a two-course sequence that covers financial reporting for external parties. Accounting methods and procedures under generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS) will be covered. Topics covered include investments, current liabilities and contingencies, bonds and long-term notes, leases, accounting for income taxes, pensions, shareholders’ equity, earnings per share, share-based compensation, accounting errors, and the statement of cash flows. This course is essential for students who wish to pursue a major in accounting.

    In the upper division baccalaureate degree category, 3 semester hours in Business, Accounting, or as a general elective (5/21).

    International Business

    (BUS-201)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    Version 1: September 2013 - July 2018. Version 2: August 2018 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Version 1 and 2: Upon successful completion of the course, students will be able to: identify national differences in politics and culture; illustrate the effects of ethics on international business; explain international trade theory; describe the political economy of international business; outline the effect of foreign direct investment; discuss examples of regional economic integration; demonstrate how the foreign exchange markets work; identify and explain the roles of the international monetary system and global capital markets; show various strategies and organizational structures in international businesses; identify and choose the appropriate entry strategy and necessary strategic alliances given a fact set; lay out the details and differences between exporting, importing, and counter trade; show how global production, outsourcing, and logistics affect the international marketplace; explain how cultural and national differences affect global marketing and Research and Development; and account for international business using various countries as stakeholders.

    Version 1 and 2: This self-study course provides an introduction to International Business and explores pros and cons of economic theories, government policies, business strategies and organizational structures in the global business world. Emphasis focuses on differences in economies, differing ethical issues facing today’s executives and how politics play a large role in international commerce. Students learn about global trade and investment strategy with particular importance placed on the global monetary system, the strategy and structure of the international business environment while exploring the actual operational practices, managerial implications of each topic on the actual practice of international business, and the opportunities and risks associated with conducting business on a global basis.

    Version 1: In the lower division baccalaureate/associate degree category, 3 semester hours in International Business or Business (9/13). Version 2: In the lower division baccalaureate/associate degree category OR in the upper division baccalaureate degree category, 3 semester hours in International Business or Business (8/18 revalidation).

    Introduction to Auditing

    (ACC-175)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    March 2021 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of this course, students will be able to: describe the facts, frameworks, and theories used in completing an audit; apply technical knowledge to analyze data and answer questions about the financial statement information; discuss the values that a licensed auditor must possess; detail the steps and tasks necessary to complete an audit; and contrast independence, objectivity, professional skepticism, and ethical behavior when conducting a high-quality audit.

    Introduction to Auditing (ACC-175) is designed to provide knowledge about the theory and practice of financial statement auditing; Auditing is an assurance service used to provide better quality information to the company’s various decision-makers. This course will provide knowledge about the judgments commonly made by auditors when it comes to issuing an audit report. This course yields knowledge about how external audits provide the credibility necessary for financial statements to add value in the capital markets.

     

    In the upper division baccalaureate degree category, 3 semester hours in Business, Accounting, Auditing, or as a general elective (5/21).

    Introduction to Business Ethics

    (BUS-205)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    December 2019 – Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of this learning experience, students will be able to: explain the fundamental ethical principles and philosophies and the importance of ethical behavior in the business world; describe the ethical challenges in various sectors of business; contrast the obligations and responsibilities of business corporations towards the environment and society; evaluate ethical issues and conflicts in the corporate world and arrive at measures to resolve them; compare ethical theories to real-life business situations and to make rational decisions; and apply knowledge of ethical principles and dilemmas to the corporate world.

    Major topics include: ethics issues, ethical leadership and the ethical decision framework. The material focuses on the examination of business ethics from a personal and business perspective. Instructional methods include: Study guide, required readings, and a final exam.

    In the associate/certificate degree category OR in the lower division baccalaureate/associate degree category, 3 semester hours in Accounting, Business Administration, Economics, Finance, Marketing, Human Resources Management or as a general Business elective (1/20).

    Introduction to Marketing

    (BUS-102)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    September 2013 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of the course, students will be able to: describe the importance of managing profitable customer relationships; identify steps  important in partnering to build customer relationships; assist in managing marketing relationships; read and interpret trends in consumer and business buying behavior from given statistics; define segmentation, targeting, and positioning and explain their importance in marketing; assist in the construction of product, services, and branding strategy; determine the relevant factors to be considered during new product development; identify pricing considerations and strategies important in marketing products; assist in determining which marketing channels are likely to be effective in marketing a given product under a specific scenario; help manage advertising, sales promotion, and public relations; and describe and define key features that exist in marketing over the internet and marketing through other media.

    This self-study course examines fundamental principles, problems, and practices of marketing by providing students with a foundation of marketing principles including product, price, placement, and promotion. Special focus is on the functions of marketing and the relationship to the production and distribution of goods and services that are ultimately purchased by the consumer.

    In the lower division baccalaureate/associate degree category, 3 semester hours in Marketing or Business (9/13)(8/18 revalidation).

    Macroeconomics

    (ECO-102)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    June 2016 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of the course, students will be able to: discuss major macroeconomic issues of growth, unemployment and inflation; identify and measure economic growth, define, measure, and compare GDP; follow unemployment data via the business cycle; describe the effects of aggregate demand and aggregate supply fluctuations in relation to macroeconomic equilibrium; compare and contrast varied macroeconomics models, including the classic growth, neoclassical, and new growth theories; identify and discuss the underlying causes of inflation and describe the effects of demand-pull and cost-push inflation; use the Philips curve to describe the relationship between inflation and unemployment in the short and long run; identify and discuss the role of the Federal Reserve Bank and monetary policy; and discuss the impacts of governmental budgets and fiscal policy and taxes on saving and investment.

    This is an introductory course in Macroeconomics for students with no prior background in Economics. The instructional approach is mainly non-quantitative, but graphical analysis is covered. Students learn basic macroeconomic concepts on the aggregate demand and aggregate supply of outputs in the general economy, economic growth and unemployment, and the role of money and banking institutions in affecting the economy’s price level and inflation. Students study various fiscal and monetary policies used by the government to stabilize economic fluctuations. The analytical tools learned in this course are useful in understanding and examining many real world economic problems affecting the general economy. Instruction is offered in the form of a course syllabus and study guide, an assigned textbook with reading assignments, a PowerPoint study guide and provided audio/visual presentations. Students are expected to complete the course of study set forth in the syllabus to properly prepare for the final examination. Some background in college algebra and/or statistics is required. Prerequisite: Some background in college algebra and/or statistics is required.

    In the lower division baccalaureate/associate degree category OR in the upper division baccalaureate degree category, 3 semester hours in Business, Marketing, Finance, Economics, Human Resources, or as a general elective (6/16)(5/21 revalidated).

    Management Information Systems

    (BUS-203)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    June 2017 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of the exam, sstudents will be able to: identify the organization of information systems in general and their roles of the modern organization in a web-based environment; describe how businesses generally use information systems; assist in the management of both data and knowledge in managing an organization; describe the infrastructure of the information technology system; discuss the roles of e-businesses and e-commerce in today’s business environment; determine the extent to which wireless and mobile computing must be taken into account when managing an organization’s delivery of information over the internet; explain the method by which information systems can be acquired and applied; and manage information systems in a manner that takes into account ethical and social issues; especially those unique to the information age.

    Instruction:
    This exam is an introduction to Information Technology and its applications to the business world. Students explore issues with conducting business in a web-based environment and how to achieve a competitive advantage with a successful digital information system. Emphasis is on information technology infrastructure with additional focus on wireless and mobile computing. Students explore the building and management of systems, from both the organizational and managerial perspective. The exam is designed to provide students with a strong understanding of information systems and the enormous importance they hold in today’s business world.

    In the lower division baccalaureate /associate degree category, 3 semester hours in Management Information Systems (6/17).

    Managerial Accounting

    (ACC-215)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    April 2019 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon completion of this course, students will be able to: describe the concepts of managerial accounting; summarize control, systems, cost management, and cost behavior; compare traditional and activity-based cost management systems; define organizational design, responsibility centers, and financial control; explain how management accounting information is used for activity and process; and prepare management recommendations for short-term business and capital investment decisions.

    This course provides students with an understanding of the fundamental concepts of managerial accounting and examines the principles, techniques, and uses of accounting in the planning and control of business organizations from a management perspective. Major topics include: the budgetary process and related performance evaluation techniques, cost-volume-profit relationships, product costing methods, just-in-time (JIT) manufacturing, and activity-based costing (ABC). Related theory and application are reviewed. Instructional methods include: Study guide, required readings, and a final exam.

    In the lower division baccalaureate/associate degree category, 3 semester hours in Accounting, Business, Data Sciences, Economics, Finance, Marketing Human Resource Management (4/19).

    Microeconomics

    (ECO-101)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    June 2016 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of the course, students will be able to: discuss the concept of scarcity and determine why people consider opportunity costs; describe the laws of supply and demand, pricing systems and be able to calculate price elasticity; identify the central elements of the theory of public choice; discuss the differences between long-term and short-term economic choices; compare multiple forms of competition, including monopolies, oligopolies, and perfect competition; discuss the role the government plays in the economy; demonstrate knowledge of influencing factors in microeconomics, including income differences and health care; define “externalities” and discuss how they affect economic and social decision-making.

    This is an introductory course in microeconomics for students who have no prior background in economics. The instructional approach is mainly non-quantitative, but graphical analysis is covered. Students learn the basic concepts on the demand and supply of goods, the economic behaviors of households and firms and their interactions, and market structures. Students study situations where a competitive market fails to function efficiently and the ways to deal with them. At the end of the course, students should have acquired basic analytical tools useful for a variety of economic problems in our daily lives. Instruction is offered in the form of a course syllabus and study guide, an assigned textbook with reading assignments, a PowerPoint study guide and provided audio/visual presentations. Students are expected to complete the course of study set forth in the syllabus to properly prepare for the final examination. Some background in college algebra and/or statistics is required.Instructions:
    This is an introductory course in microeconomics for students who have no prior background in economics. The instructional approach is mainly non-quantitative, but graphical analysis is covered. Students learn the basic concepts on the demand and supply of goods, the economic behaviors of households and firms and their interactions, and market structures. Students study situations where a competitive market fails to function efficiently and the ways to deal with them. At the end of the course, students should have acquired basic analytical tools useful for a variety of economic problems in our daily lives. Instruction is offered in the form of a course syllabus and study guide, an assigned textbook with reading assignments, a PowerPoint study guide and provided audio/visual presentations. Students are expected to complete the course of study set forth in the syllabus to properly prepare for the final examination. Some background in college algebra and/or statistics is required.

    Some background in college algebra and/or statistics is required.

    In the lower division baccalaureate/associate degree category OR in the upper division baccalaureate degree category, 3 semester hours in Business, Marketing, Finance, Economics, Human Resources, or as a general elective (6/16)(5/21 revalidated).

    Operations Methods and Systems

    (BUS-316)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    November 2020 - present


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of this course, students will be able to: Describe the importance of operations to a business organization; Discuss the role of operations and how they are connected with other business functions in business organizations; Analyze data and convert the data to useful information in managing operations; Apply the concepts of process improvements re-engineering; Evaluate processes on different dimensions; Apply techniques to achieve inventory management, quality management, capacity planning and process control; and Apply analytical techniques for tactical operations decisions.

    Operations Methods and Systems focuses on the planning and decisions making activists associated with an organization’s operations. It focuses on the essentials of managing operations and quantitative techniques and analysis for business decision making. Operations management teaches students processes by which to make significant decisions relevant to operations. The course explains the methods to produce and distribute goods and services by an organization effectively.

    In the upper division baccalaureate degree category, 3 semester hours in Operations Methods, Operations Management, Production Systems, or Decision Science (11/20).

    Organizational Behavior

    (BUS-302)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    June 2016 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of the course, students will be able to: describe the various factors that influence organizational behavior, including diversity of backgrounds of the members, emotions, moods, personalities and values; identify the factors that can influence the perceptions held by members of an organization and methods by which perception can be altered; assist in the development and application of motivational strategies that can be employed to improve performance in an organizational setting; distinguish between the different types of organizational communication, including formal, informal, upward, downward and lateral communication and identify strategies for improving communications within organizations; compare and contrast leadership and management and determine the characteristics that make successful managers and leaders; identify the bases of power within an organization and tactics that can be used within an organization to increase power and influence; and describe the manner in which organizational culture is established and the characteristics of organizational culture that can improve or hurt organizational performance.

    This course is a study of behavior in organizations and influences of individual, group, and organizational processes on performance. The course covers a variety of topics, including: the processes of making and implementing decisions, effective communication in an organizational environment and the dynamics of office and organizational politics. Other concepts deal with motivation, solving conflicts, interpersonal communication and creating and maintaining positive organizational cultures and environments. Instruction is offered in the form of a course syllabus and study guide, an assigned textbook with reading assignments, a PowerPoint study guide and provided audio/visual presentations. Students are expected to complete the course of study set forth in the syllabus to properly prepare for the final examination. Prerequisite: Some background (including one or more college-level courses) in psychology is strongly recommended. One or more courses in college-level English and/or sociology are helpful.

    In the lower division baccalaureate/associate degree category OR in the upper division baccalaureate degree category, 3 semester hours in Business, Marketing, Finance, Economics, Human Resources, or as a general elective (6/16)(5/21 revalidated).

    Principles of Accounting I

    (ACC-101)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    August 2018 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon completion of this course, students will be able to: analyze financial transactions and determine whether they are working with asset, liability or equity accounts; record transactions in proper accounting format; prepare balance sheets, income statements, and the statement of cash flows; evaluate inventory costing systems; and apply basic accounting internal control principles over cash.

    This is an introduction to the field of accounting and focuses on how financial information is developed and utilized to prepare and interpret financial statements, the fundamentals of the accounting cycle (recording, summarizing, and reporting), and the preparation of financial reports, inventory and internal control.

    In the lower division baccalaureate/associate degree category, 3 semester hours in Accounting, Business, Business Administration, or Finance (8/18).

    Principles of Accounting II

    (ACC-102)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    August 2018 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon completion of this course, students will be able to: describe the basic accounting approaches and guidelines for assessment relating to different types of investments; explain the fair value option for measuring and reporting investments; prepare the property, plant, and equipment section on a balance sheet; distinguish between land and land improvement costs; explain depreciation; distinguish between service life and physical life; explain cost, service life, salvage value, depreciable base, and book value; describe the operating cycle; distinguish between an employee and an independent contractor; distinguish between gross pay and net pay; record journal entries for payroll and withholdings; record the payroll taxes levied on the employer; identify the characteristics of corporations and their organizations; distinguish between common and preferred stocks, carefully detailing the rights and features of each class; compute earnings per share and book value per share; discuss the following assumptions: entity, going-concern, periodicity, monetary unit, and stable currency; differentiate between the indirect and direct methods of preparing a cash flow statement; and apply methods of horizontal and vertical analysis and use ratio analysis.

    This course focuses on accounting as related to partnerships, corporations and manufacturing concerns. Topics include: long term investments, property, plant and equipment, current liabilities, employer obligations, long – term obligations, corporate, equity accounting, financial reporting and connects, financial analysis, and the statement of cash flows.

    In the lower division baccalaureate/associate degree category, 3 semester hours in Accounting, Business, Business Administration, or Finance (8/18).

    Principles of Finance

    (FIN-101)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    August 2018 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of this course, students will be able to: articulate principles relevant to finance and valuations; calculate the time value of money, including the present and future values of cash and cash flow streams; describe the effects of interest rates on valuation of many different financial products; assess the theoretical values of stocks and bonds based on various school of thought, formulas and projections; explain the effect of risk on stock and bond valuations; engage in the process of capital budgeting; and apply cost of capital principles and those of the capital asset pricing model.

    This course introduces students to principles relevant to finance, budgeting, interest rates, present values and securities valuation. Major topics include: quantitative and technological tools used in finance; how firms make decisions in financial management issues; strategies for pricing financial assets and how firms manage financial capital in the short and long term.

    In the lower division baccalaureate/associate degree category, 3 semester hours in Finance, Accounting, Business, or Business Administration (8/18).

    Recruitment and Selection

    (BUS-303 )

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    August 2018 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of this course, students will be able to: describe the importance of organizational training programs and the characteristics of various types of such programs; assist in the conducting of a training needs analysis to determine the goals and objectives of an organizational training program; assist in the designing of a training program to comply with existing organizational needs; facilitate the success of trainees and organizational training program using various methods; determine methods of training that are most likely to succeed based on a given set of organizational objectives; evaluate the success of organizational training programs by reviewing the data from the results of such programs; describe various types of organizational training programs and identify their key components and objectives.

    This course is a comprehensive discussion and analysis of organizational training programs, their goals, objectives and effects. Major topics include: organizational systems and their dynamics, strategies and practices important in training and development, process of determining the need for, developing, implementing and assessing organizational training programs. Focus is on conducting a training needs analysis and designing and implementing the program, along with a system for facilitating the success of the trainees. Other topics include specific types of training programs and training programs that apply to different elements of the organization’s personnel.

    In the lower division baccalaureate/associate degree category, 3 semester hours in Human Resource Management, Management, or Finance (8/18).

    Small Business Management

    (BUS-401 )

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    August 2018 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of this course, students will be able to: describe the importance of organizational training programs and the characteristics of various types of such programs; assist in the conducting of a training needs analysis to determine the goals and objectives of an organizational training program; assist in the designing of a training program to comply with existing organizational needs; facilitate the success of trainees and organizational training program using various methods; determine methods of training that are most likely to succeed based on a given set of organizational objectives; evaluate the success of organizational training programs by reviewing the data from the results of such programs; and describe various types of organizational training programs and identify their key components and objectives.

    This course examines fundamental principles, problems and practices of entrepreneurship, focusing on providing students with a foundation of small business management skills and the creativity and knowledge of what it takes to develop a successful business. Major topics include: marketing strategies and principles including location, pricing methods, and funding, developing a successful online business, and elements of a good business plan and other aspects of business ownership.

    In the upper division baccalaureate degree category, 3 semester hours in Entrepreneurship, Management, Finance, or Human Resource Management (8/18).

    Special Events and Meeting Planning

    (SMP-101)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    June 2017 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Culinary Arts and Event Planning


    Upon successful completion of the exam, students will be able to: identify and explain the basic components of the event market; detail the elements used in designing and holding an event; describe the principles of sales and marketing an event; identify laws, contracts, permits and licenses that are necessary for execution of an event.

    This course introduces students to the exciting world of event planning, corporate meeting planning and conventions. Topics include new trends and techniques. Case studies are explored.

    In the lower division baccalaureate/associate degree category, 3 semester hours in Communication, Office Administration, Marketing, Journalism, Public Relations, or Sales (6/17).

    The Law of Business and Business Organizations

    (BUS-311)

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    June 2016 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of the course, students will be able to: describe the various documents that must be filed with government agencies in order to create various types of businesses; explain the characteristics of corporations and various other business formations, especially as they relate to tax and liability issues; compare and contrast various business forms and determine which type is most appropriate in a particular situation; determine when a corporate director or officer has breached a duty to his or her company and the available shareholder remedies; describe the ways in which corporations can raise capital, including “going public” and summarize the most important securities laws relevant to IPO’s, exchanges and corporate finance; apply important employment laws such as those that protect the health and safety of employees, protect employees from dangerous or hostile environments or wrongful termination and the rules regarding employment discrimination.

    This course is designed to provide students with an overview of the principles and most significant laws pertaining to business organizations and the ability to apply many of those principles and rules. This course deals with the characteristics of various business organizations, including publicly held and closely held corporations, general and limited partnerships, sole proprietorships and limited liability companies. These various forms of business are compared and contrasted to determine the advantages and disadvantages of creating and maintaining each form. The course covers various aspects of corporate operations, including the responsibilities of corporate directors and officers as well as principles relevant to corporate finance. The course concludes with a survey of employment law principles relevant to business operations, including employee benefits and employment discrimination. Instruction is offered in the form of a course syllabus and study guide, an assigned textbook with reading assignments, a PowerPoint study guide and provided audio/visual presentations. Students are expected to complete the course of study set forth in the syllabus to properly prepare for the final examination. Prerequisite: Microeconomics (ECO-101) and Macroeconomics (ECO-102). Students must demonstrable significant experience in the study or practice of business, law or economics may be accepted in lieu of these prerequisites.

     

    In the lower division baccalaureate/associate degree category OR in the upper division baccalaureate degree category, 3 semester hours in Business, Marketing, Finance, or as a general elective (6/16)(5/21 revalidated).

    Training and Development

    (BUS-304 )

    $150.00


    Location:
    Various: distance learning format


    Length:
    Varies (self-study; self-paced)


    Dates:
    August 2018 - Present.


    Instructional Delivery Format:
    Online/distance learning


    Category:
    Business and Economics


    Upon successful completion of the course, students will be able to: describe the importance of organizational training programs and the characteristics of various types of such programs; assist in the conducting of a training needs analysis to determine the goals and objectives of an organizational training program; assist in the designing of a training program to comply with existing organizational needs; facilitate the success of trainees and organizational training program using various methods; determine methods of training that are most likely to succeed based on a given set of organizational objectives; evaluate the success of organizational training programs by reviewing the data from the results of such programs; describe various types of organizational training programs and identify their key components and objectives.

    This course is a comprehensive discussion and analysis of organizational training programs, their goals, objectives and effects. Major topics include: organizational systems and their dynamics, strategies and practices important in training and development, the process of determining the need for, developing, implementing and assessing organizational training programs, conducting a training needs analysis, design and implementation of the program, along with a system for facilitating the success of the trainees, and specific types of training programs and training programs that apply to different elements of the organization’s personnel.

    In the upper division baccalaureate degree category, 3 semester hours in Entrepreneurship, Management or Human Resources Management (8/18).