|
A degree in accounting and information systems gives students with an interest in various accounting and finance careers an opportunity to prepare for entry-level positions in a number of related career fields. You study upper-level accounting courses in financial reporting, including for-profit and not-for-profit entities, managerial and cost accounting, taxes, auditing, information systems, and international financial reporting.
This program prepares you to take professional level examinations, such as the certified public accounting and certified managerial accounting exams. Career opportunities include entering public accounting, managerial accounting, and finance career tracks in business, not-for-profit entities, and government.
All accounting classes are scheduled for Friday evenings 5:30 to 9:30 p.m. Business management and required core courses are scheduled for Saturday mornings 8:30 a.m. to 12:30 p.m. and/or Saturday afternoons 1 to 5 p.m. This program is based on you having earned at least 60 credits from your associate's degree program.
The bachelor's degree program requires 120 credits. You can transfer in a maximum of 78 credits from Holyoke Community College and other regionally accredited colleges. A minimum of 42 credits must be earned through Elms College.
All Elms College core and program requirements must be met.
Course Descriptions
HCC courses are distinguished by an asterisk (*) following the course number.
Accounting
ACC 301 Intermediate Accounting I (3)
This is the first professional-level accounting course. Students will gain a thorough foundation in the theory, principles, and practices of the accounting profession. It is designed to sharpen the student's ability to critically analyze accounting information, accounting theory development, and apply the theory in problem-solving situations. The course examines the following balance sheet accounts: cash, short-term investments, receivables, inventories, plant and equipment, and current liabilities. Conceptual problems included are inventory valuation, allocation of depreciation, and the time value of money. Requires use of Excel. Prerequisite: ACC 202.
ACC 302 Intermediate Accounting II (3)
This course is a continuation of ACC 301 and explores additional topics involving the use and interpretation of financial information. Emphasis is on examining the following balance sheet accounts: intangible assets, long-term investments, long-term liabilities, and the owner's equity section of the balance sheet. Accounting problems are addressed such as income tax allocation, accounting changes, and errors and corrections. Further examination is made of the useful analysis and interpretation of financial statements. Use of Excel is strongly recommended. Prerequisite: ACC 301.
ACC 306 Cost and Managerial Accounting (3)
This course presents a comprehensive view to the principles and classification systems involved in cost accounting as an informational decision-making tool of management. It studies the process used in determining the conditions of manufacture, the cost of a manufactured article, the costing of multiple products, indirect manufacturing costs, and recording indirect costs. It applies standard cost accounting techniques to the job order cost system and the process cost system. The course examines the recording of indirect costs and of flexible budgeting. It analyzes and interprets standard costs and variance analysis and material and labor control as used by management for cost control, policy-making, and record keeping. This course includes an experiential learning component, and is taught in the computer lab using Excel. Prerequisite: ACC 202.
ACC 350 Accounting Information Systems (3)
By studying accounting information systems, students master a variety of computer software packages commonly used in business. Using general ledger packages and spreadsheet programs, students acquire skills required in contemporary accounting environments. Projects completed by students throughout the semester replicate accounting systems currently used in business. Completing the course enables students to compete effectively in career choices. Prerequisites: ACC 302.
ACC 401 Auditing (3)
The course is designed to provide students with an understanding of the fundamental concepts of auditing. The course focuses on the auditor's decision-making process and the objectives of specific audit areas. The course is designed for those students who wish to embark on a career in the public accounting profession. Prerequisite: ACC 302 or the consent of the department.
ACC 410 Personal Taxes (3)
This course examines the fundamentals of the federal income tax structure as it affects individuals. Special attention is focused upon issue recognition, the individual's tax problems, tax planning, and tax controversies. Prerequisite: ACC 202.
ACC 420 Advanced Accounting (3)
This course is designed to provide the opportunity for the study of advanced accounting theory and practice in specialized areas. Areas of topic coverage are business combinations, consolidations, accounting for international operations, and the basics of not-for-profit accounting. Prerequisite: ACC 302.
Art
ART 215 Art History II (3)
This survey course focuses on the art of Western Europe from the early Renaissance through the rise of modernism, and includes contemporary trends in Europe and the United States. A special emphasis is placed on painting and sculpture and the relationship of art to social and political currents. Students will compare these works with examples of arts from non-Western cultures.
ART 313 Modern Art (3)
Beginning with Realism and Impressionism in France and ending with an exploration of the contemporary art scene, this course studies modernist trends in Western art. The development of non-representational art as a major stream of modernism will be studied, as well as the influence of non-Western and folk art forms on the work of the modern artist.
Business Management
BUS 248 Global Business Environment (3)
This is a study of the economic, political, and operational impact of conducting business in an international environment. Emphasis is placed on the historical development of trade theory, the cultural and social impact of globalization, and an evaluation of the role that cultural differences have on doing business internationally. The course evaluates the global economic environment. In addition, linkages in communication, education, financial systems, and standards of living are examined in terms of how they limit and/or encourage trade. The impact of trade on business operations is also evaluated.
BUS 311 Principles of Financial Management (3)
The principles underlying the nature, operation, and control of the corporation are studied through an analysis of its financial structure, practices, and policies. Emphasis is placed on financial markets, interest rates, the time value of money, financial analysis, and the analysis of short-term and long-term corporate financial decisions, including working capital management, capital budgeting, cost of capital, leverage, and debt and equity financing. This course is taught in the computer lab with extensive use of Excel. Prerequisites: MAT 109, ACC 202.
BUS 317 Business and Society (3)
Within the context of the rapidly changing business environment, students explore the many non-market forces that affect the management and operations of the organization. They gain a deeper understanding of the meaning of social responsibility and the complex issues that managers confront in the 21st century. Students learn to identify, manage, and prioritize stakeholder relationships or issues, as well as develop strategic responses within the context of an ethical framework. Prerequisite: BUS 242 for business majors.
BUS 340 Introduction to Entrepreneurship (3)
Are you wondering how to turn an idea for a product or service into reality? Have you ever thought you would like to take on the challenges of building your own company? Did you know that small business contributes significantly to the health of the U.S. economy? This course introduces essential ingredients of entrepreneurship through a series of hands-on projects supported by practical readings and case studies. Topics include: defining ideas that will meet the needs of future customers, planning for the business, marketing and selling, determining necessary financial resources, and leading the team. The course culminates in a business concept project that gives students experience in planning for a new product, service, or company. Prerequisite: junior or senior standing or permission of instructor.
BUS 342 Managerial Communications (3)
Students develop the skills in effective business communication, beginning with organizing the message to fit the audience, the purpose, and the situation. They learn how to express themselves clearly and articulately, both orally and in writing, to listen actively, and to use effective leadership skills. Prerequisites: BUS 242, 221.
BUS 480 Business Strategy (3)
This business course is the culminating capstone course for all students majoring in accounting or business, and is designed to reinforce and test what they have learned throughout their coursework. Students work in competitive teams to bring together key concepts and skills from accounting, economics, finance, management, law, and marketing. A business ethics component focuses on helping students develop a framework for making ethical decisions. The organizing element of the course is an online international business simulation. This is a sophisticated model of a competitive business environment that requires teams to analyze data, consider options, test decisions, and then put their business judgment on the line against other teams. The course will be taught in the computer lab, and students will make several formal business presentations to faculty and community business leaders. Prerequisite: All 200 and 300 level business management required courses must be completed, and student must have senior standing.
English
ENG 223(C) Writing in the Professions (3)
Focuses on developing the specific, clear, and lucid prose required in a professional writing environment. Students will attend to various types of writing that reflect the communication demanded of business, science, and other professional careers. Students will employ computer and multimedia technologies to prepare many of the assignments in the course. The semester will culminate in a major report that studies a particular problem that student groups or individuals have researched within their own disciplines. Prerequisite: ENG 102.
History
HIS 111(C) History of the United States I (3)
A survey of the political, economic, social, and cultural developments of the United States from pre-Colonial times to the end of the Civil War, including early settlement, the Revolution, the implementation of the Constitution, the War of 1812, the Jacksonian era, and the causes and course of the Civil War.
HIS 112(C) History of the United States II (3)
A survey of the political, economic, social, and cultural developments of the United States from the end of the Civil War until the present, including such topics as Reconstruction, industrialization, immigration, the Great Depression, the New Deal, the world wars, and the Cold War.
HIS 344 Age of Reform (3)
In this course, students will study selected topics in American history from 1877-1941 with emphasis on industrialization, the development of the labor movement, populism, progressivism, and the New Deal. We will also focus on issues of race, gender, and class.
Mathematics
MTH 142(D) Statistics (3)
Graphical description of data, measures of central tendency and variability, probability and probability distributions, central limit theorem, estimation of parameters, testing hypotheses, regression and correlation, analysis of variance, and other topics in statistical inference.
Philosophy
PHI 101(C) Introduction to Philosophy (3)
A basic introduction to central questions in Western philosophy: Does God exist and how are we certain one way or the other? Does science provide reliable evidence about the way the world works? Do people have minds, souls, or are they just bodies? What makes an act the right thing to do? What is the difference between good art and bad art? Does life have no, one, or many meanings? Such questions are addressed reading classical texts in philosophy, and by arguing about these views.
PHI 103(C) Clear Thinking/Sound Reasoning (3)
Students will learn how to improve their ability to think and reason, to better understand the basis for their opinions, and to build convincing arguments in discussions and debates. By discussing controversial moral and political topics and examining scientific studies, opinion polls, and newspaper editorials students will learn ways one should not argue (by using what philosophers call fallacious reasoning) and then learn how to make more effective arguments.
PHI 110(C) Comparative Religions (3)
A comparative study of the major world religions, such as Hinduism, Buddhism, Judaism, Christianity, Islam, Confucianism, and Taoism, emphasizing their spirituality, beliefs, traditions, and rituals, as well as their historical development. Also critically examines selections of their scriptures.
PHI 242 Ethics (3)
This is an introduction to ethics. It includes discussion of moral issues and questions, such as autonomy and moral growth, self-respect and integrity, respect for others, sexual morality, and caring relationships.
Psychology
PSY 110(B) Introduction to Psychology (3)
Introduction to the study and principles of behavior. Topics include general principles of scientific investigation; physiological bases of behavior including sensation, perception, learning, emotion, and motivation; development; individual differences; attitudes; and group dynamics.
Sociology
SOC 110(B) Introduction to Sociology (3)
A scientific examination of human social phenomena. Major topics include interaction, statuses and roles, groups, social institutions, culture, socialization, social control, conforming and deviant behavior, collective behavior, social inequality, demography, social change, urbanism, industrialism and globalization.
|
