Business & Accounting
Business & Accounting
The Associate in Applied Science in Business and Accounting degree program is for students who want to begin a business career, who seek semi-professional opportunities in the general accounting field or other areas of specialized financial reporting, or who wish to upgrade their knowledge and skills for employment advancement.
This program applies to retailing, wholesaling, finance, hospitality, health care, nonprofit, real estate, insurance, construction, promotion and advertising, and transportation and is intended for those who want to enter the workforce. Business managers deal with organization, personnel, record-keeping, sales, production, marketing, payroll, and other tasks. Accounting clerks calculate, post, and verify financial data needed for maintaining accounting records.
They also work with office machines and documents such as vouchers, invoices, account statements, payroll, periodic reports, and other records.
Highland Community College offers business and accounting courses designed for students planning to transfer and earn a bachelor’s degree in business-related fields.
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Accounting – Prepares students to transfer into accounting programs leading to careers such as CPA, controller, tax consultant, or cost analyst.
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Business Administration – A broad program covering all areas of business with an emphasis on creativity and decision-making, ideal for future business owners or corporate leaders.
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Finance – Builds a foundation in accounting and business, leading to careers in banking, insurance, government, or corporate financial analysis.
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Management – Focuses on decision-making in areas like HR, operations, small business, or international business.
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Marketing – Provides skills for careers in advertising, sales, retail, market research, and public service.
Helpful Resources
- Associate of Applied Science (AAS) | Degree Map; Degree Worksheet
Available At These Locations
Business and Accounting Courses
3 Credit Hours
This course provides a preview of business which includes business organization and management, the financing of business operation, the marketing of the product or service, the accounting of business transactions, and career information.
3 Credit Hours
For non-business as well as for business majors. The course is primarily concerned with the management of money from the viewpoint of the individual. Topics to be covered include the consumer’s credit buying, borrowing, saving, and investments; purchase of insurance, real estate and other major items; the problem of taxation and wills, and controlling expenditures through the use of a budget.
3 Credit Hours
The recording, classification, and analysis of economic transactions of the sole proprietorship form of business ownership are the focus of the course. The student will analyze transactions, use journals and ledgers, prepare financial statements, and summarize results at the close of the fiscal period.
3 Credit Hours
Prerequisite: BUS 103 with a C or higher
The course is a continuation of Accounting I. The focus of the course will be on recording, classification, and analysis of economic transactions of the corporation. Students will analyze transactions, use journals and ledgers, prepare financial statements, and summarize results at the close of the fiscal period. Students will be introduced to decision-making and financial analysis.
3 Credit Hours
This course will provide a study of the entrepreneurial process specifically focused on the business of personal training. The course will cover topics such as opportunity recognition, entry strategies, market opportunities and marketing, business plan, financial projections, venture capital, financing, external assistance for startups and small businesses, legal and tax issues, intellectual property, franchising, and entrepreneurship economics.
3 Credit Hours
This course covers basic business math operations and focuses on the development of speed and accuracy on the calculator. The course will emphasize business and consumer applications using both mechanical and computerized 10-key calculators.
3 Credit Hours
This course provides an introduction to the fundamental principles of accounting as applied to business enterprises. The entire accounting cycle is covered.
3 Credit Hours
Prerequisite: BUS 116 or permission
This course provides an introduction to computerized accounting. The course will offer practical experience in establishing and maintaining accounting systems and records for single proprietorships and corporations.
3 Credit Hours
This course will examine the development and role of human resources management in an organization. The course will focus on legal and ethical contexts, administration of wages and benefits, job design and analysis, performance management systems, and recruitment, hiring, and training.
3 Credit Hours
This course emphasizes the major issues confronting entrepreneurs and those in small business. It provides guidance regarding the legal considerations of which entrepreneurs should be aware when launching a new enterprise. It serves as a source and reference to those who either aspire or are currently active in the entrepreneurial world.
3 Credit Hours
This course is designed to give students knowledge and practice, which will enable them to feel comfortable with the computer. Emphasis will be placed on problem-solving with the use of word processing, spreadsheet, database management, and presentation software.
3 Credit Hours
This course focuses on Microsoft Excel spreadsheet concepts and applications and using the spreadsheet as a tool in processing information.
3 Credit Hours
This course is designed to provide students instruction on word processing concepts, systems, equipment, and career opportunities.
1 Credit Hour
This course is designed to provide instruction in using word processing software. Note: Students who have already completed BUS 139 cannot take this course.
1 Credit Hour
This course focuses on Microsoft Excel spreadsheet concepts and applications and using the spreadsheet as a tool in processing information. Note: Students who have already completed BUS 133 cannot take this course.
1 Credit Hour
This course focuses on using Microsoft PowerPoint to create visually effective business presentations. The course will include organizational charts, business graphs, and other visual materials incorporated in a presentation. In addition, the course will cover how to enhance presentations by using special features, such as animation, slides, templates, note pages, transition effects, and others. Note: Students who have already completed BUS 151 cannot take this course.
4 Credit Hours
Prerequisite: BUS 116 or permission
This course covers the basic accounting model, the measurement process involved, and the data classification that are essential to the interpretation and effective use of financial statements by shareholders, creditors, auditors, and managers. The course will focus on the communication of financial information.
3 Credit Hours
This course presents a basic understanding of the field of management and management practices. Management functions of planning, organizing, leading, and controlling are covered while exploring leadership, values and culture, ethics and diversity, globalization, social responsibility, quality, productivity, and participative management topics.
3 Credit Hours
A study of basic macroeconomic concepts, principles, and terminology. Attention is given to supply and demand, national income, unemployment, money and banking, international trade and finance.
3 Credit Hours
This course provides a study of basic microeconomic theory applied to the analysis of prices, markets, production, profits, rents, interest, and wages.
3 Credit Hours
This course provides a basic study of law related to business. Emphasis will be on contracts, law of sales, negotiable instruments, consumer protection, and the Uniform Commercial Code (UCC).
3 Credit Hours
Introduces the role and importance of marketing techniques to the success of modern organizations. The course focuses on the four basic elements of marketing: product, price, promotion, and place. Topics of study include the marketing concept; marketing research, consumer behavior, the product life cycle, channels of distribution, physical distribution, advertising, personal selling, pricing objectives and strategies, and social responsibilities of marketers.
3 Credit Hours
Prerequisite: ENG 101 College English (or equivilent)
This course covers both traditional and innovative communication skills. The primary focus will be on writing employment documents and business letters for specific situations.
3 Credit Hours
Prerequisite: BUS 105 or BUS 200 with a C or higher
This course covers the concepts of materials, labor, and overhead control. The course also examines budget administration, cost accounting systems including standard costing, full costing and direct costing, break-even analysis, accounting statement analysis, and use of return on investment as a basis for management decisions.
3 Credit Hours
Prerequisites: BUS 127, BUS 103, BUS 210, and BUS 101 or BUS 201
This course will provide a study of the basic entrepreneurial process. The course will cover opportunity recognition, entry strategies, market opportunities and marketing, creation of a successful business plan, financial projections, venture capital, debt and other forms of financing, external assistance for startups and small businesses, legal and tax issues, intellectual property, franchising, and entrepreneurship economics.