Emphasis is placed on the decisional aspects of accounting. The second course in accounting emphasizes the accounting principles of the partnership and the corporation. Attention is given to long-term liabilities, the corporate structure, capital and treasury stock, dividends, and analysis of financial statements, accounting problems of manufacturers, and budgeting. This course is an introduction to the personal computer. The history and usage of computers as well as several software applications are explored.
Students get hands-on experience with word processing, electronic spreadsheets, and databases.
Students also receive a working knowledge of computer terminology. This course examines the economic theories and practices of the individual market structures. Students explore topics of interest as they improve their writing style and master techniques of organization, development, and coherence. Much emphasis is placed on usage, word choice, sentence writing, and tone. In addition, students are provided with methods for improving their reading comprehension, especially their understanding of implied meanings.