2006-2008 Catalog - Roane State Community College

7111-RoaneStCommColl 6/16/06 2:58 PM Page 198
Course Descriptions
198 ROANE STATE COMMUNITY COLLEGE
BUS 221—Principles of Accounting I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits
Basic principles and procedures in accounting relating to the complete accounting cycle for
both service and merchandising companies owned as sole proprietorships and as corporations.
Also, detailed analysis of assets and liabilities and owner’s equity. F, Sp, Su
BUS 222—Principles of Accounting II . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits
Continues with corporate accounting and long-term liabilities, cash flow statement, and analysis
of financial statements. Also, an emphasis on managerial and cost accounting for making
sound business decisions. (Prerequisite: BUS 221; a grade of “C” or better is strongly recommended
in BUS 221) F, Sp
BUS 224—Cost Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits
Principles of manufacturing and distribution cost accounting. Material, labor, and overhead
costs in job order and process cost accounting, budgeting analysis of cost distribution, standard
costing, and related problems (Prerequisite: BUS 222; a grade of “C” or better is strongly recommended
in BUS 222) Sp
BUS 225—Income Tax Accounting-Personal . . . . . . . . . . . . . . . . . . . . . . . 3 Credits
Federal income tax laws with emphasis on the preparation of returns for individuals. Both manual
and computerized tax returns will be prepared. (Prerequisite: BUS 222 or permission of instructor;
a grade of “C” or better is strongly recommended in BUS 222) F
BUS 226—Income Tax Accounting-Business . . . . . . . . . . . . . . . . . . . . . . . 3 Credits
Federal income tax laws with emphasis on the preparation of returns for business. Both manual
and computerized tax returns will be prepared. (Prerequisite: BUS 225 or permission of instructor;
a grade of “C” or better is strongly recommended in BUS 225) Sp
BUS 227—Fund Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits
The theory and practice of a fund accounting system used by a not-for-profit entity. Emphasis
is on the budget process, appropriations and revenue funds for governmental agencies, schools,
charities, and not-for-profit medical facilities. (Prerequisite: BUS 222 or consent of instructor;
a grade of “C” or better is strongly recommended in BUS 222) F
BUS 230—Quality Management Seminar . . . . . . . . . . . . . . . . . . . . . . 1 to 5 Credits
Various perspectives in quality management examined. Topical material studied in course will
be identified in appropriate class schedule. Sp (odd years)
BUS 233—Intermediate Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Credits
Extensive analysis of the principal elements of accounting systems and statements with emphasis
on the assets, liabilities, and stockholder’s equity of the balance sheet. (Prerequisite:
BUS 222; a grade of “C” or better is strongly recommended in BUS 222) F
BUS 234—Intro to Public Relations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits
An introduction to the concepts of public relations, including customer expectations, internal
workplace attitudes and ethics, writing press releases, seeking and receiving beneficial outside
coverage, applying sound PR techniques as part of an overall strategy and ePR. Emphasis will
be placed on writing skills, time management and evaluation.
BUS 236—Negotiations/Conflict Resolution . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits
This course is designed to provide the student with the necessary knowledge and skill to resolve
various types of conflict we all encounter. Additionally, the course will focus on both
learning and applying negotiation skills in a variety of business situations to reach successful
solutions. Students may not receive credit for both BUS 236 and MGT 225.
BUS 251—Legal Environment for Business . . . . . . . . . . . . . . . . . . . . . . . . 3 Credits
Emphasis is placed on classification of laws, historical background of our systems of law, duties,
buying services, insurance, consumer protection, negotiable instruments, and business organization.
F, Sp
BUS 255—Microcomputing Accounting Applications I. . . . . . . . . . . . . . . 3 Credits
A course designed to acquaint business management majors with common microcomputer applications
in the field of accounting. (Prerequisites: BUS 221 and COLL 1020; a grade of
“C” or better is strongly recommended in BUS 221) Sp