Accounting, AS

Intensive study of and practice in writing processes from invention and researching to drafting revising and editing both individually and collaboratively. Emphasis on effective rhetorical choices including audience purpose arrangement and style. Focus on writing the academic essay as a vehicle for learning communicating and critical analysis.

Finite Mathematics addresses topics of the application of common algebraic functions including polynomial exponential logarithmic and rational to problems in business economics and the social sciences. The applications include mathematics of finance including simple and compound interest and annuities systems of linear equations matrices linear programming probability including expected value and statistics including measures of central tendency measures of variation and normal distribution. (Fall Spring Summer)

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)

A survey of the social political economic cultural and intellectual history of the United States from the pre-Columbian era to the Civil War/Reconstruction period. United States History I includes the study of the pre-Columbian colonial revolutionary early national slavery and sectionalism and the Civil War/Reconstruction eras. Themes that may be addressed in United States History I include: American settlement and diversity American culture religion civil and human rights technological change economic change immigration and migration and creation of the federal government.

This is a first course in statistics with topics that span collection analysis presentation and interpretation of data and probability. Analysis includes descriptive statistics correlation and regression confidence intervals and hypothesis testing. (Fall Spring Summer)

Choose one course from the following:

• AGRI 1307 - Agronomy 3 credit hours.
• AGRI 1315 - Horticulture 3 credit hours.
• AGRI 1319 - Introductory Animal Science 3 credit hours.
• BIOL 1322 - Nutrition 3 credit hours.
• BIOL 1406 - General Biology I 4 credit hours.
• BIOL 1407 - General Biology II 4 credit hours.
• BIOL 1408 - Biology for Non-Science Majors I 4 credit hours.
• BIOL 1409 - Biology for Non-Science Majors II 4 credit hours.
• BIOL 2401 - Anatomy & Physiology I 4 credit hours.
• BIOL 2402 - Anatomy & Physiology II 4 credit hours.
• BIOL 2404 - Survey of Anatomy and Physiology 4 credit hours.
• CHEM 1406 - Introductory Chemistry (Allied Health Emphasis) 4 credit hours.
• CHEM 1411 - General Chemistry I 4 credit hours.
• CHEM 1412 - General Chemistry II 4 credit hours.
• GEOL 1301 - Earth Sciences for Non-Science Majors I 3 credit hours.
• GEOL 1302 - Earth Sciences for Non-Science Majors II 3 credit hours.
• PHYS 1303 - Stars and Galaxies 3 credit hours.
• PHYS 1304 - Solar System 3 credit hours.
• PHYS 1401 - General Physics I 4 credit hours.
• PHYS 1402 - General Physics II 4 credit hours.
• PHYS 1415 - Introduction to Physical Science 4 credit hours.
• PHYS 2425 - Advanced Physics I 4 credit hours.
• PHYS 2426 - Advanced Physics II 4 credit hours.

    If applicable, additional 2 credit hours applied to “Other Degree Requirements”

Leadership and its relationship to management. Prepares the student with leadership and communication skills needed to motivate and identify leadership styles.

Origin and development of the U.S. Constitution structure and powers of the national government including the legislative executive and judicial branches federalism political participation the national election process public policy civil liberties and civil rights.

Origin and development of the Texas Constitution structure and powers of state and local government federalism and inter-governmental relations political participation the election process public policy and the political culture of Texas.

A survey of the social political economic cultural and intellectual history of the United States from the Civil War/Reconstruction era to the present. United States History II examines industrialization immigration world wars the Great Depression Cold War and post-Cold War eras. Themes that may be addressed in United States History II include: American culture religion civil and human rights technological change economic change immigration and migration urbanization and suburbanization the expansion of the federal government and the study of U.S. foreign policy.

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.

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).

Study and application of communication within the business and professional context. Special emphasis will be given to communication competencies in presentations dyads teams and technologically mediated formats.

Choose one course from the following:

• ENGL 2322 - British Literature I 3 credit hours.
• ENGL 2323 - British Literature II 3 credit hours.
• ENGL 2327 - American Literature I 3 credit hours.
• ENGL 2328 - American Literature II 3 credit hours.
• ENGL 2332 - World Literature I 3 credit hours.
• ENGL 2333 - World Literature II 3 credit hours.
• HIST 2321 - World Civilizations I 3 credit hours.
• HIST 2322 - World Civilizations II 3 credit hours.
• HUMA 1301 - Introduction to Humanities 3 credit hours.
• PHIL 1301 - Introduction to Philosophy 3 credit hours.
• PHIL 2306 - Introduction to Ethics 3 credit hours.
• SPAN 2311 - Intermediate Spanish I 3 credit hours.

Choose one course from the following:

• AGRI 1307 - Agronomy 3 credit hours.
• AGRI 1315 - Horticulture 3 credit hours.
• AGRI 1319 - Introductory Animal Science 3 credit hours.
• BIOL 1322 - Nutrition 3 credit hours.
• BIOL 1406 - General Biology I 4 credit hours.
• BIOL 1407 - General Biology II 4 credit hours.
• BIOL 1408 - Biology for Non-Science Majors I 4 credit hours.
• BIOL 1409 - Biology for Non-Science Majors II 4 credit hours.
• BIOL 2401 - Anatomy & Physiology I 4 credit hours.
• BIOL 2402 - Anatomy & Physiology II 4 credit hours.
• BIOL 2404 - Survey of Anatomy and Physiology 4 credit hours.
• CHEM 1406 - Introductory Chemistry (Allied Health Emphasis) 4 credit hours.
• CHEM 1411 - General Chemistry I 4 credit hours.
• CHEM 1412 - General Chemistry II 4 credit hours.
• GEOL 1301 - Earth Sciences for Non-Science Majors I 3 credit hours.
• GEOL 1302 - Earth Sciences for Non-Science Majors II 3 credit hours.
• PHYS 1303 - Stars and Galaxies 3 credit hours.
• PHYS 1304 - Solar System 3 credit hours.
• PHYS 1401 - General Physics I 4 credit hours.
• PHYS 1402 - General Physics II 4 credit hours.
• PHYS 1415 - Introduction to Physical Science 4 credit hours.
• PHYS 2425 - Advanced Physics I 4 credit hours.
• PHYS 2426 - Advanced Physics II 4 credit hours.

    If applicable, additional 2 credit hours applied to “Other Degree Requirements”

Choose one course from the following:

• ARTS 1301 - Art Appreciation 3 credit hours.
• DRAM 1310 - Theater Appreciation 3 credit hours.
• DRAM 2361 - History of the Theater I 3 credit hours.
• MUSI 1306 - Music Appreciation 3 credit hours.

Intensive study of and practice in the strategies and techniques for developing research-based expository and persuasive texts. Emphasis on effective and ethical rhetorical inquiry including primary and secondary research methods; critical reading of verbal visual and multimedia texts; systematic evaluation synthesis and documentation of information sources; and critical thinking about evidence and conclusions.

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.

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.

The course provides the student with foundational information about the U.S. legal system and dispute resolution and their impact on business. The major content areas will include general principles of law the relationship of business and the U.S. Constitution state and federal legal systems the relationship between law and ethics contracts sales torts agency law intellectual property and business law in the global context.