Revision Date:
Wednesday, May 03, 2023
Business, Finance & Office Administration Pathway
You have an eye for opportunity and demand—learn how to organize, plan, manage, and play a key role in the fast-paced and growing world of business. From small businesses to Fortune 500 environments, your future as an accountant, advertising executive, or administrative assistant begins in our Business, Finance, and Office Administration Pathway. Studies in this pathway will help you build critical success skills to graduate and reach your goals quickly.
At the completion of the Accounting Program, the successful student will be able to:
- In a complex setting, students will be able to gather and analyze a variety of information using accounting concepts to draw appropriate and supportable conclusions
- Clearly express in a variety of forms accounting information that is useful to a broad class of decision-makers
- Properly select quantitative and qualitative accounting data and apply a process to the data in order to reach accurate and reliable conclusions
- Recognize ethical dilemmas in the workplace and assess the consequences of these dilemmas
- Identify and adjust to workplace differences in order to operate collaboratively and effectively in an organizational setting
The SPSCC college-wide abilities are embedded into each program:
- Communicate effectively
- Think logically and critically
- Evaluate and process quantitative and symbolic data
- Understand themselves in relation to others in a multicultural world
- Understand ethical responsibilities and consequences
Quarter Plan
Search ScheduleStudents have several options for their starting point. Some students may start in our Transition Studies programs: Adult Basic Education, ESL, High School+, and Basic Computer Skills.
Choose One:
ENGL090
5cr
Integrated Reading and Writing I
Introduces students to college-level reading and writing. Focuses on reading strategies, critical thinking, and writing unified paragraphs. ENGL 090 classes are combined with ENGL 095 classes, and students who demonstrate ENGL 095 proficiency may earn ENGL 095 credit. Prerequisite: Appropriate placement or an �S� in ABE 054, ABE 055, ESL 065, ESL 066, IE 065, or IE 066.
-OR-
ENGL095
5cr
Integrated Reading and Writing II
Prepares students for entry into college-level writing courses. Focuses on reading analytically, thinking critically, and writing coherent, well-supported texts. Prerequisite: Appropriate placement based on Reading & English CPT scores or transition test.
Choose One:
MATH092
5cr
Mathematical Reasoning
Introduces operations with rational numbers, applications, problem solving skills, expressions, solving linear equations, and graphing linear relationships.
-OR-
ABE065
5cr
Contextualized Math II
Introduces operations with rational numbers, applications and problem solving skills, expressions, solving linear equations, and graphing linear relationships through direct instruction and contextualized application. Prepares students for high school completion, employment, or MATH& 107/MATH& 146 with concurrent MATH 096 enrollment. Prerequisite: Appropriate placement or an 'S' in ABE 064 or a 'U, P, V, W' in ABE 065.
CCS101
3cr
Pathways to Success
Cultivates the mind-set and skills necessary for students to become confident, reflective, self-directing, and successful learners.
Choose One:
ENGL&101
5cr
English Composition I
Develops strategies and techniques writers use to convey ideas and participate in multiple discourse communities. Focuses on both the process and product of composing.
Fees: $12.00 Humanities/Communications Course Fee
Choose One
BUS104
5cr
Business Math
Emphasizes solving practical problems in business, including percentages, payroll, simple and compound interest, annuities, discounts, and markups using a calculator. Prerequisite: Appropriate placement or a 'C' or better in MATH 092 or an 'S' in ABE 065.
Fees: $12.00 Social Science & Business Course Fee
-OR-
CMATH146
7cr
Clippers Introduction to Statistics
Gives students the opportunity to complete MATH& 146 in one quarter with prerequisite support, as needed. Covers basic probability and descriptive and inferential statistics. Students will earn credit for either MATH 095 and MATH 096 or MATH 096 and MATH& 146 at the conclusion of the course.
CLIPPERS courses combine the prerequisite courses with the college-level course and are taught with a focus on video-based instruction. .
Fees: $12.00 Natural Applied Science Course Fee
Choose One
OFTEC108
3cr
Introduction to Microsoft Office
Introduces the software components of Microsoft Office: Word, Excel, PowerPoint and Access. Prerequisite: None.
Fees: $12.00 Applied Tech Course Fee
-OR-
OFTEC100
5cr
Introduction to Computer Concepts & Applications
Introduces basic computer concepts for a new computer user. Students receive computer instruction on word processing, spreadsheet, database, and presentation graphics software. Prerequisite: None.
Fees: $12.00 Applied Tech Course Fee
ACCT&201
5cr
Principles of Accounting I
Examines the basic structure of accounting, including receivables, payables, merchandise inventory, deferrals, accruals, and internal controls.
Fees: $12.00 Social Science Course Fee
BUS&101
5cr
Introduction to Business
Introduces current concepts and structures of American business. Covers the functions of business: forms of ownership, management, marketing, production, finance, and the economy.
Fees: $12.00 Social Science & Business Course Fee
Choose One
OFTEC141
5cr
Microsoft Excel
Covers Excel worksheet and workbook concepts and functions. Introduces advanced topics such as database functions and macros.
Fees: $12.00 Applied Tech Course Fee
-OR-
OFTEC136
5cr
Microsoft Word I
Prepares students to use the features of Microsoft Word software to create a variety of documents for business or personal use. The ability to type at least 25 words per minute (wpm) is recommended.
Fees: $12.00 Applied Tech Course Fee
ACCT&202
5cr
Principles of Accounting II
Examines fixed assets, current liabilities, payroll systems, corporations, stocks and bonds, preparation of statement of cash flows, and financial statement analysis.
Fees: $12.00 Social Science Course Fee
BUS&201
5cr
Business Law
Introduces the American legal system from the business perspective. Examines system structure, concepts, procedures, terminology, and ethics with an emphasis on principles and procedures applicable in the context of business.
Fees: $12.00 Social Science & Business Course Fee
Choose One
OFTEC141
5cr
Microsoft Excel
Covers Excel worksheet and workbook concepts and functions. Introduces advanced topics such as database functions and macros.
Fees: $12.00 Applied Tech Course Fee
-OR-
OFTEC136
5cr
Microsoft Word I
Prepares students to use the features of Microsoft Word software to create a variety of documents for business or personal use. The ability to type at least 25 words per minute (wpm) is recommended.
Fees: $12.00 Applied Tech Course Fee
OFTEC260
5cr
Business Communication
Explores the principles of effective communication in business, emphasizing the human relations factor through correspondence, report writing, and an oral presentation.
Fees: $12.00 Applied Tech Course Fee
Choose One
ACCT238
5cr
Federal Income Tax
Introduces federal income taxation for individuals and businesses, including the preparation of Form 1040 and support schedules, and the treatment of special tax situations.
Fees: $12.00 Social Science Course Fee
-OR-
ACCT239
5cr
Payroll Accounting and Business Taxes
Introduces taxes affecting businesses, including the preparation of payroll registers and payroll related documents and tax forms.
Fees: $12.00 Social Science Course Fee
Choose One
ACCT&203
5cr
Principles of Accounting III
Examines the development of costs for manufacturing concerns, determination of net income, development of managerial information and evaluation of performance.
Fees: $12.00 Social Science Course Fee
-OR-
ACCT231
5cr
Intermediate Accounting I
Examines the conceptual framework of accounting, the accounting process, the measuring, valuing, and reporting of assets, and the preparation of complex financial statements.
Fees: $12.00 Social Science Course Fee
Choose One
ACCT238
5cr
Federal Income Tax
Introduces federal income taxation for individuals and businesses, including the preparation of Form 1040 and support schedules, and the treatment of special tax situations.
Fees: $12.00 Social Science Course Fee
-OR-
ACCT239
5cr
Payroll Accounting and Business Taxes
Introduces taxes affecting businesses, including the preparation of payroll registers and payroll related documents and tax forms.
Fees: $12.00 Social Science Course Fee
Choose One
CMST&210
5cr
Interpersonal Communication: Diversity
Focuses on understanding and developing interpersonal communication skills needed to build and maintain healthy one-on-one relationships in both personal and professional contexts. Examines how diverse communication styles can impact relationships. Prerequisite: None.
Fees: $12.00 Humanities/Communications Course Fee
-OR-
CMST&230
5cr
Small Group Communication: Diversity
Introduces small group communication theories and concepts with applications. Explores the communication processes used when people enter diverse organizational contexts or interact in professional and everyday life small groups. Prerequisite: None.
Fees: $12.00 Humanities/Communications Course Fee
Choose One
ACCT&203
5cr
Principles of Accounting III
Examines the development of costs for manufacturing concerns, determination of net income, development of managerial information and evaluation of performance.
Fees: $12.00 Social Science Course Fee
-OR-
ACCT231
5cr
Intermediate Accounting I
Examines the conceptual framework of accounting, the accounting process, the measuring, valuing, and reporting of assets, and the preparation of complex financial statements.
Fees: $12.00 Social Science Course Fee
ACCT235
5cr
Governmental Accounting
Examines the fundamentals of governmental accounting.
Fees: $12.00 Social Science Course Fee
ACCT232
5cr
Intermediate Accounting II
Examines the measuring, valuing and reporting of liabilities, investments, and stockholders' equity, as well as problems related to the measurement of enterprise income.
Fees: $12.00 Social Science Course Fee
Choose One
BUS289
5cr
Integrated Business Applications
Integrates accounting, data analytics, and business concepts to create solutions to complex business problems.
Fees: $12.00 Social Science & Business Course Fee
-OR-
ACCT206
5cr
General Ledger Computerized Accounting
Introduces a computerized general ledger system to develop and maintain accounting records.
Fees: $12.00 Social Science Course Fee
ACCT240
5cr
Auditing
Introduces the auditing process as applied to financial statements.
Fees: $12.00 Social Science Course Fee
Choose One
BUS289
5cr
Integrated Business Applications
Integrates accounting, data analytics, and business concepts to create solutions to complex business problems.
Fees: $12.00 Social Science & Business Course Fee
-OR-
ACCT206
5cr
General Ledger Computerized Accounting
Introduces a computerized general ledger system to develop and maintain accounting records.
Fees: $12.00 Social Science Course Fee