Business Management - Financial Accounting Certificate



Year 1 Semester 1
Fall
ACCT 2301 Principles of Accounting I

This course is an introduction to the fundamental concepts of financial accounting as prescribed by U.S. generally accepted accounting principles (GAAP) as applied to transactions and events that affect business organizations. Students will examine the procedures and systems to accumulate analyze measure and record financial transactions. Students will use recorded financial information to prepare a balance sheet income statement statement of cash flows and statement of shareholders' equity to communicate the business entity's results of operations and financial position to users of financial information who are external to the company. Students will study the nature of assets liabilities and owners' equity while learning to use reported financial information for purposes of making decisions about the company. Students will be exposed to International Financial Reporting Standards (IFRS).

Credit hours
3 credit hours.
Lecture/Lab/Clinical
Three hours of class each week.
ECON 2301 Principles of Macroeconomics

An analysis of the economy as a whole including measurement and determination of Aggregate Demand and Aggregate Supply national income inflation and unemployment. Other topics include international trade economic growth business cycles and fiscal policy and monetary policy.

Credit hours
3 credit hours.
Lecture/Lab/Clinical
Three hours of class each week.
BUSI 1301 Business Principles

This course provides a survey of economic systems forms of business ownership and considerations for running a business. Students will learn various aspects of business management and leadership functions; organizational considerations; and decision-making processes. Financial topics are introduced including accounting money and banking and securities markets. Also included are discussions of business challenges in the legal and regulatory environment business ethics social responsibility and international business. Emphasized is the dynamic role of business in everyday life. (Fall Spring Summer)

Credit hours
3 credit hours.
Lecture/Lab/Clinical
Three hours of class each week.
Total Credit Hours
9

Year 1 Semester 2
Spring
ACCT 2302 Principles of Accounting II

This course is an introduction to the fundamental concepts of managerial accounting appropriate for all organizations. Students will study information from the entity's accounting system relevant to decisions made by internal managers as distinguished from information relevant to users who are external to the company. The emphasis is on the identification and assignment of product costs operational budgeting and planning cost control and management decision making. Topics include product costing methodologies cost behavior operational and capital budgeting and performance evaluation.

Credit hours
3 credit hours.
Lecture/Lab/Clinical
Three hours of class each week.
Prerequisites

ACCT 2301.

ECON 2302 Principles of Microeconomics

Analysis of the behavior of individual economic agents including consumer behavior and demand producer behavior and supply price and output decisions by firms under various market structures factor markets market failures and international trade.

Credit hours
3 credit hours.
Lecture/Lab/Clinical
Three hours of class each week.
BMGT 1305 Communications in Management

Basic theory and processes of communication skills necessary for the management of an organization's workforce.

Credit hours
3 credit hours.
Lecture/Lab/Clinical
Three hours of class each week.
Total Credit Hours
9





Total Program Hours
18



PROGRAM DESCRIPTION:

The study of Business Administration at NTCC includes general business, accounting, management, and economics.  These fields offer challenging and gratifying careers and are among the most popular fields of study at universities today.  Business majors find employment in accounting and finance departments, marketing and advertising departments, as well as in the areas of retail, sales, human resources and business consultancy. When you get a degree in Business Administration, you’ll learn skills you’ll use throughout your career, no matter what the economy or the job market looks like. 



Recommended High School Endorsement
Business and Industry

Program Director
Faculty Advisor



Transfer Opportunities
Texas A&M University-Texarkana
University of Texas
Texas Tech




 

For More Information Contact

Heidi Wooten
903-434-8310
hwooten@ntcc.edu