Home Faculty Academics Courses Important Information Links
Printer Friendly     
BUSINESS COURSES
MARKETING
RETAIL
BUS101 / BA11

SUFFOLK COUNTY COMMUNITY COLLEGE

COLLEGE-WIDE COURSE SYLLABUS

BA11 (BUS101)

 

 

I.          COURSE TITLE:  Introduction to Business

 

 

II.        CATALOG DESCRIPTION:  2004 – 2006

            Delves into the most significant activities in business.  Topics include

            ownership, organization procedures through study of accounting cycle,

            asset valuation and financial statements.  Develops foundation of

            accounting knowledge for additional learning in subsequent courses.

            No prerequisite.  Credit given for AC11 or AC13/AC14, but not both.

            A-E-G/4 credit hrs.

 

 

III.       GOALS OF THE COURSE: The business faculty will assist business and

            Non-business majors to achieve the desired learning outcomes listed below.

In addition, the faculty will provide an opportunity for all students to develop

improve, expand and practice their written and oral communication, teamwork,

research, information management and decision-making skills.

 

To that end, instruction will directed at exposing students to:

 

            The historical influences that have shaped U.S. business operations;

 

            How profitable businesses can be started, owned and operated;

 

            Why social and ethical issues can influence the operation of a business;

 

            What international and global forces affect U.S. businesses; and

 

            What career opportunities are available in business.

 

 

IV.       STUDENT LEARNING OUTCOMES:

Upon successful completion of BA11 –Introduction to Business students will be able to:

 

A.        explain the interrelationship between the economic, legal, social and

            technical aspects of the business environment in order to make better

            decisions;

 

 B.       tracemiliar with additional fundamental accounting topics such as:

            1.         financial statements

            2.         accruals and deferrals

            3.         merchandising operations

            4.         inventory

            5.         internal control and cash

            6.         receivables and payables

            7.         plant and intangible assets

            8.         payroll accounting

 

C.        be prepared for more advanced study in accounting and/or

            other related business subjects.

 

D.        be familiar with accounting software.

 

 

V.        SPECIAL INSTRUCTIONS/INFORMATION FOR THE TEACHER:

           

            A.        Prerequisite to this course:  None

 

            B.        Programs that require this course:

                                    A.S. Degree:              Accounting

                                                                        Business Administration

                                    A.A.S. Degree:           Accounting

                                                                        Business Administration

                                                                        Culinary Arts

                                                                        Office Management

                                                                        Paralegal Studies

                                                                        Marketing

                                                                        Retail Business Management

                                    1-Year Certificate:     Accounting

                                                                        Business Management

 

            C.        Courses which require this as a prerequisite or corequisite:

                                    AC12:Principles of Accounting II

                                    AC15:Managerial Accounting

                                    AC16:Practical Accounting

                                    AC17:Managerial Accounting for the Hospitality Industry

                                    AC26:Governmental Accounting

                                    AC37:Computer Accounting Principles

                                    AC82:Electronic Spreadsheet Applications for Accounting

 

            D.        External Jurisdiction:            None

 

VI.       MAJOR TOPICS REQUIRED (50 Hours)

 

            A.        THE ACCOUNTING CYCLE                                  (18.5 HOURS)

                       

Introduction to financial transactions, financial statements and

                        double entry accounting.  Adjusting the accounts for accruals and

                        deferrals, closing the accounts and completion of the accounting

                        cycle.

 

            B.        MERCHANDISING OPERATIONS                      (11.5 HOURS)

                       

Recording purchases and sales of inventory under the perpetual

System.  Inventory cost flow assumptions and the affect on financial

Statements.  Use of subsidiary ledgers.

 

            C.        ACCOUNTING FOR ASSETS                                (11.5 HOURS)

 

                        1.         Internal control and cash.  Bank reconciliations.

                        2.         Accounts receivable and the allowance for bad debts. Notes

                                    receivable and accrued interest calculations.

                        3.         Plant assets, depreciation and disposal.  Intangible assets

                                    and amortization.

 

            D.        CURRENT LIABILITIES AND PAYROLLS        (3.5 HOURS)

 

            E.         EVALUATION OF STUDENT PERFORMANCE (5 HOURS)

 

It is strongly suggested that there be at least three (3) full period examinations (or the equivalent in distance education sections) and

three (3) computer projects.  The examinations could include short

answers, journal entries, financial statement preparations and essay

questions.

                       

The Business Administration and Accounting Department endorses the college’s “Writing to Learn” initiative and strongly recommends that a writing component be included in all business and accounting courses.