Introduction to accounting principles for both accounting and nonaccounting students. Service and merchandising (retail/wholesale) businesses are introduced. Focus is on analyzing and recording of business transactions using the double-entry accounting system.

Introduction to the use of cost accounting information by managers within a business. This course includes development of manufacturing statements, cost theory, integration of materials, labor and overhead, job order and process costing, flexible budgeting and evaluating the performance of managers and divisions through variance analysis.

This course introduces students to the process by which a company calculates and provides compensation (salaries or wages) to its employees for the work they have performed during a specific period, typically on a regular basis such as weekly, bi-weekly, or monthly. Students will gain a foundational understanding of payroll management, and a solid grasp of payroll processes and regulations. This knowledge is valuable for anyone pursuing a career in business, finance, or human resources. Through this course, students will learn the fundamental concepts, legal requirements, and practical skills needed to effectively manage payroll.

The purpose of this course is to develop personal leadership skills that can be applied in the business world. The course will focus on concepts of leadership, followership and motivation, and the impact on organizations. Self-examination of leadership skills will result in a personal profile of strengths and weaknesses that students will be able to analyze and use to create an action plan. Leadership elements such as developing personal goals and objectives, decision-making, time management, team building, conflict resolution, dealing with change, ethics, and diversity issues will be explored. By the end of the course, students will have increased their personal and interpersonal awareness and gained a greater understanding of the complex issues facing today's leaders.