This course provides students with information and resources needed to understand the creation and implementation of a budget, use of credit and borrowing money responsibly, financial rights and ways to safeguard their money, and factors used to determine their readiness to buy a home or make other major purchases. Information on financial institutions such as banks, credit unions, and savings and loan organizations will also be covered. This course will provide students with basic financial literacy so they can develop sound financial management of their personal income as well as an understanding of the economic events that can influence their financial well being and society as a whole.

Introduction to accounting principles for both accounting and nonaccounting students. Both service and merchandising (retail/wholesale) businesses are introduced. Areas covered include: analyzing and recording of business transactions using the double-entry accounting system; end-of-period adjustments; worksheet; financial statements; closing entries; and post-closing trial balance. Students complete a comprehensive "accounting cycle" project. Computerized spreadsheet applications are required.

This course is a continuation from Accounting 1. Topics covered include: accounting principles and procedures related to notes payable and receivable, the valuation of receivables, inventories, fixed assets, partnerships, capital stock, retained earnings, taxes, dividends, bonds, the statement of cash flow, and the analysis of financial statements. A comprehensive capstone project is completed. Computerized spreadsheet applications are required.

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.