Instructional Methods: Classes include hands-on practice and drills for speed and accuracy using Mavis Beacon Teaches Typing or comparable interactive computer-assisted instructional software package. Faculty encourage students questions requiring them to use the languages of English and of keyboarding. Each student creates a portfolio of finished output.

Grading: The final grade is based on the following:

Class Participation	25%
Tests	75%
Total	100%

The grading scale is: A=90-100%, B+=85-89%, B=80-84%, C+=75-79%, C=70-74%, D=65-69%, F=60-64%.

Course Outline:

Week	Topics	Assignments and Tests
1-2	Software introduction. Orally and visually identifying and keystroking English alphabetical characters.	Diagnostic and progress tests.
3	Orally and visually identifying and keyboarding English punctuation and numbers. Learning left and right shift. Accuracy typing game.	Progress tests
4	Orally and visually identifying and keyboarding English language symbols. Random English word practice. Accuracy typing game.	Progress tests
5	Random English sentence practice with and without numbers. Accuracy typing game.	Progress tests
6	Reading, interpreting, and building speed and accuracy building keyboarding English text. Keyboarding difficult English words. Accuracy typing game.	Progress tests
7	Alternating fingers; reaches and high-risk combinations. Accuracy typing game.	Progress tests
8	Reading, understanding, and keyboarding English prefixes and suffixes, vowels and consonants, and numbers and symbols. Accuracy typing game.	Progress tests
9	Reading, interpreting, and building speed and accuracy keyboarding English text. Accuracy and speed typing games.	Progress tests
10	Reading, interpreting, and building speed and accuracy keyboarding English text. Accuracy and speed typing games.	Progress tests

rev. 2/04, 2/07, 1/10, 3/11

201 Keyboarding (Basic Course) 120 Classes

Prerequisite(s): None

Textbooks: None

Course Description: While developing English language skills, Keyboarding for Information Processing teaches basic keyboarding for information processing and computer applications.

Objectives: By the end of the course, students should be able:

§ to apply rules for English spelling and word formation;

§ to read and understand English letter combinations and words, word combinations, sentences, and passages;

§ to recognize and correct spelling, punctuation, and other English language errors; and

§ to keystroke English text at a minimum of 25 wpm with no more than 5 errors in a 5-minute timed writing.

Instructional Methods: Classes include hands-on practice and drills for speed and accuracy using Mavis Beacon Teaches Typing or comparable interactive computer-assisted instructional software package

Objectives: By the end of the course, students should be able:

to apply rules for English spelling and word formation;
to read and understand English letter combinations and words, word combinations, sentences, and passages;
to recognize and correct spelling, punctuation, and other English language errors;
to read and follow directions in English when practicing keyboarding exercises;
to ask questions in English concerning concepts and implementation;
to identify and correct English language errors in producing documents;
to produce letters, reports, memos, tables, and other personal-business and business documents from hand-written and from printed text in English;
to develop touch control of the keyboard and proper keyboarding techniques; and
to build basic speed and accuracy skills (to 25 wpm keyboarding English text with no more than five errors in five minutes).

Instructional Methods: Classes include language development and theory sessions followed by hands-on practice and drills for speed and accuracy keyboarding in English using Word. Students completes periodic summary exercises that require application of all skills learned to date. Each student creates a portfolio of finished output.

Grading: The final grade is based on the the following:

Class Participation	25%
Progress tests and Post-tests	25%
Document Production	25%
Exams	25%
Total	100%

The grading scale is: A=90-100%, B+=85-89%, B=80-84%, C+=75-79%, C=70-74%, D=65-69%, F=60-64%.

Course Outline:

Week	Topics	Assignments and Tests
The program is computer adaptive. Students move through lessons based on skill levels. The lessons and skill level adjusts as they improve. Computerized progress tests measure skill levels. Progress tests during school bi-monthly exams used to measure course objectives.
Week 8	Progress tests. Standard set at typing at least 15 wpm with a maximum of 5 errors in 5 minutes.
Week 16	Progress tests. Standard set at typing at least 20 wpm with a maximum of 5 errors in 5 minutes.
Week 24	Progress tests. Standard set at typing at least 20 wpm with a maximum of 5 errors in 5 minutes

rev. 2/04, 2/07, 4/10, 3/11

202 Keyboarding (Advanced Course) 120 Classes

Prerequisite(s): Keyboarding 201 or equivalent.

Textbooks: None.

Course Description: While developing English language skills, this course builds keyboarding speed and accuracy skills through production of various kinds of business correspondence, of reports, of tabulations, and of forms from unarranged and rough-draft hand-written and print copy sources in English.

Objectives: By the end of the course, students should be able:

to better understand and correctly use English word division and composite words;

to read and follow directions in English when practicing advanced keyboarding exercises;
to ask questions in English concerning concepts and implementation;
to read and understand English language descriptions of business situations that will determine the production of documents;
to synthesize information from various English language sources that will determine the format of document production;
to produce letters, reports, memos, tables, and other personal-business and business documents from hand-written and from printed text in English, identifying and correcting language errors;
to develop touch control of the keyboard and proper keyboarding techniques; and
to build basic speed and accuracy skills to 25 wpm while keyboarding English text with no more than five errors in five minutes.

Instructional Methods: Classes include hands-on practice and drills for speed and accuracy using Mavis Beacon Teaches Typing or comparable interactive computer-assisted instructional software package

Grading: The final grade is based on the the following:

Class Participation	25%
Progress tests and Post-tests	25%
Document Production	25%
Exams	25%
Total	100%

The grading scale is: A=90-100%, B+=85-89%, B=80-84%, C+=75-79%, C=70-74%, D=65-69%, F=60-64%.

Course Outline:

Week	Topics	Assignments and Tests
The program is computer adaptive. Students move through lessons based on skill levels. The lessons and skill level adjusts as they improve. Computerized progress tests measure skill levels. Progress tests during school bi-monthly exams used to measure course objectives.
Week 8	Progress tests. Standard set at typing at least 15 wpm with a maximum of 5 errors in 5 minutes.
Week 16	Progress tests. Standard set at typing at least 20 wpm with a maximum of 5 errors in 5 minutes.
Week 24	Progress tests. Standard set at typing at least 25 wpm with a maximum of 5 errors in 5 minutes

rev. 2/04, 2/07, 4/10

203 Keyboarding (Advanced Course) 80 Classes

Prerequisite(s): Keyboarding 202 or equivalent.

Textbooks: None.

Course Description: While developing English language skills, this course builds keyboarding speed and accuracy skills through production of various kinds of business correspondence, of reports, of tabulations, and of forms from unarranged and rough-draft hand-written and print copy sources in English.

Objectives: By the end of the course, students should be able:

to read and follow directions in English when practicing advanced keyboarding exercises within integrated business situations experiences requiring English language reading, discussion, and writing skills;
to ask questions in English concerning concepts and implementation; .
to read and understand English language descriptions of complex business situations that will determine the production of documents;
to synthesize information from various English language sources that will determine the format of document production;
to produce within situated experiences various kinds of letters, reports, memos, tables, and other personal-business and business documents from English language text, identifying and correcting language errors;
to develop advanced touch control of the keyboard and proper keyboarding techniques; and
to build basic speed and accuracy skills (to 45 wpm, keyboarding English text with no more than five errors in five minutes).

Instructional Methods: Classes include hands-on practice and drills for speed and accuracy using Mavis Beacon Teaches Typing or comparable interactive computer-assisted instructional software package

Grading: The final grade is based on the the following:

Class Participation	25%
Progress tests and Post-tests	25%
Document Production	25%
Exams	25%
Total	100%

The grading scale is: A=90-100%, B+=85-89%, B=80-84%, C+=75-79%, C=70-74%, D=65-69%, F=60-64%.

Course Outline:

Week	Topics	Assignments and Tests
The program is computer adaptive. Students move through lessons based on skill levels. The lessons and skill level adjusts as they improve. Computerized progress tests measure skill levels. Progress tests during school bi-monthly exams used to measure course objectives.
Week 8	Progress tests. Standard set at typing at least 35 wpm with a maximum of 5 errors in 5 minutes.
Week 16	Progress tests. Standard set at typing at least 45 wpm with a maximum of 5 errors in 5 minutes.

rev.2/04, 2/07, 4/10, 3/11

205 Machine Transcription 30 Classes

Prerequisite(s): Keyboarding 201 or equivalent

Textbook: None

Course Description: While developing English language skills, this course teaches students to listen, to understand, and to transcribe English word/thought groups through simulated workplace tasks and materials.

Objectives: By the end of the course, students should be able:

to better understand and correctly use English word division and composite words;
to understand and correctly use homonyms in the context of dication;
to correctly spell English words not spelled phonetically that typically cause difficulty;

to understand spoken and written directions in English when transcribing from English dictation;
to ask questions in English concerning concepts and implementation;
to read and understand English language descriptions of business situations that will determine the correct production of documents;
to produce letters from English language dictation and to identify and correct language errors made by the transcriber and the person dictating;
to transcribe 15 lines of English language letter copy in 10 minutes with fewer than 3 errors and to correct 15 50-space lines of copy containing errors in 10 minutes with no more than 1 mistake.

Instructional Methods: Classes include hands-on practice and drills for speed and accuracy using Mavis Beacon Teaches Typing dictation and transcription lessons or a comparable interactive computer-assisted instructional software package. Classes include language development and theory sessions followed by hands-on practice and drills for speed and accuracy.

Grading: The final grade is based on the following:

Class Participation	25%
Assignments	50%
Exams	25%
Total	100%

The grading scale is: A=90-100%, B+=85-89%, B=80-84%, C+=75-79%, C=70-74%, D=65-69%, F=60-64%.

Course Outline:

Week	Topics	Assignments and Tests
1	Transcription principles and practice from printed text	Transcription Exercises 1-5
2	Transcription from print (cont.)	Transcription Exercises 6-11
3	Dictation principles and practice	Dictation Lessons 1-3
4	Dictation practice	Dictation Lessons 4-6
5	Dictation practice	Dictation Lessons 7-8
6	Dictation practice	Dictation Lessons 9-10

rev. 2/04, 2/07, 4/10, 4/11

300 Business Management 120 Classes

Prerequisite(s): None

Textbooks: W.L. Megginson et al, Small Business Management: An Entrepreneur's Guidebook, 4^th edition, Irwin McGraw-Hill, 2002 (or comparable text).

Course Description: While developing English language skills, this course introduces students to small business management. Through reading, discussion, and case study analysis, students develop an understanding of small business planning, of marketing and operational strategy development, of legal and financial issues, and of day-to-day supervision and control procedures.

Objectives: By the end of the course, students should be able:

to read about small business management;
to analyze and interpret graphs, charts, and other visual material;
to read, discuss, and write in English about cases illustrating typical small business situations or problems; and
to develop an individual small business plan in English.

Instructional Methods: Students will read, discuss, and write in English in response to

situations described in the text; in reponse to quotations, charts, tables, and pictures; and in response to "cases."

Grading: The final grade is based on the following:

Class Participation	25%
Assignments	30%
Quizzes	10%
Project	10%
Exams	25%
Total	100%

The grading scale is: A=90-100%, B+=85-89%, B=80-84%, C+=75-79%, C=70-74%, D=65-69%, F=60-64%

Course Outline:

Week	Topics	Assignments and Tests
1-2	a.) Using the text: parts of the book and learning aids. b.) Introduction to small business issues and trends.	Read chapter 1. Select one chapter chart and one "question for discussion" write at least a paragraph explaining each. Write a response to the questions following one of the cases at the end of the chapter.
3	Opportunities and challenges in small business: reasons people start small business, characteristics of successful entrepreneurs, opportunities for small businesses, and concerns of small business owners.	Read chapter 2.. Select one chapter visual or figure and one "question for discussion" and write at least a paragraph for each. Write a response to the questions following one of the cases at the end of the chapter.
4	Forms of ownership: proprietorships, partnerships, corporations, and others; selecting and evaluating the right legal form. Individual oral presentation within small group in response to a specific chapter case.	Read chapter 3. Select one chapter visual or figure and one "question for discussion" and write at least a paragraph about each. . Select and write at least a paragraph in response. Work with a small group to prepare a small group oral presentation that responds to the questions following one of the cases at the end of the chapter.
5	Becoming a small business owner: identifying a needed product and a market for it; franchising.	Read chapter 4. Select one chapter visual or figure and one "question for discussion" and write at least a paragraph about each. . Write a response to the questions following one of the cases at the end of the chapter.
6-7	Planning in organizing and managing a small business: strategic, operational, and financial planning; components of a business plan; writing, presenting, and implementing the plan; writing a resume. Brief individual oral presentations explaining a chapter visual or figure.	Read chapter 5. Select one chapter visual or figure and one "question for discussion" and write at least a paragraph about each. Select one component of the sample business plan and explain why it is important. Using the models in the sample business plan, write a resume for yourself. Open book test on material covered so far.
8	Financing your business: various forms and sources of financing; presenting yourself to lenders. Review for exam.	Read chapter 6. Select one chapter visual or figure and one "question for discussion" and write at least a paragraph about each. . Write a response to the questions following one of the cases at the end of the chapter. Exam.
9	Marketing strategies: marketing concepts; using research; packaging, pricing, and other aspects of marketing; implementing and evaluating a marketing strategy. Individual within small group oral presentations in response to a specific chapter case	Read chapter 7. Select one chapter visual or figure and one "question for discussion" and write at least a paragraph about each. . Work with a small group to prepare a small group oral presentation that responds to the questions following one of the cases at the end of the chapter.
10	Promoting and distributing a product: choosing a distribution channel; advertising, merchandizing, and promoting the product; managing credit.	Read chapter 8. Select one chapter visual or figure and one "question for discussion" and write at least a paragraph about each. . Write a response to the questions following one of the cases at the end of the chapter.
11	Human resources: recruiting, selecting, training, and developing employees; complying with Equal Employment Opportunity laws and regulations; compensating employees and providing benefits; protecting their health and safety. Individual within small group oral presentations in response to a specific chapter case	Read chapter 9. Select one chapter visual or figure and one "question for discussion" and write at least a paragraph about each. . Work with a small group to prepare a small group oral presentation that responds to the questions following one of the cases at the end of the chapter.
12	Maintaining good employee relationships: defining an organizational structure; exercising effective leadership; communicating with and motivating employees; evaluating employee's performance; imposing structure and discipline; terminating employees.	Read chapter 10 Select one chapter visual or figure and one "question for discussion" and write at least a paragraph about each. . Write a response to the questions following one of the cases at the end of the chapter.
13	Locating and laying out facilities: developing operating systems; locating facilities; planning the physical facility; improving operations.	Read chapter 11 Select one chapter visual or figure and one "question for discussion" and write at least a paragraph about each. . Prepare your part of a small group oral presentation that responds to the questions following one of the chapter cases.
14	Purchasing, inventory, and quality control: selecting suppliers and establishing purchasing procedures; controlling inventory; assuring quality control. Individual within small group oral presentations in response to a specific chapter case	Read chapter 12 Select one chapter visual or figure and one "question for discussion" and write at least a paragraph about each. . Continue to work on small group presentation.
15	Planning for profit: business financial structure; profit-making activities; planning for profitability.	Read chapter 13 Select one chapter visual or figure and one "question for discussion" and write at least a paragraph about each. . Write a response to the questions following one of the cases at the end of the chapter.
16	Budgeting and taxes: controlling operations and using budgetary control; evaluating financial conditions; local, state, and federal taxes; employment and personal owner taxes; record keeping for tax purposes. Review for exam.	Read chapter 14 Select one chapter visual or figure and one "question for discussion" and write at least a paragraph about each. . Work with a small group to prepare a small group oral presentation that responds to the questions following one of the cases at the end of the chapter Exam.
17	Information technology: role of information in small business; creating appropriate management information systems; using information technology to promote your business.	Read chapter 15 Select one chapter visual or figure and one "question for discussion" and write at least a paragraph about each. . Write a response to the questions following one of the cases at the end of the chapter.
18	Risk management, insurance, and crime prevention: types of risk, minimizing loss with insurance, and preventing crime; safeguarding employees.	Read chapter 16 Select one chapter visual or figure and write at least a paragraph explaining it. Select one "question for discussion" and write at least a paragraph in response. Work with a small group on a small group oral presentation about one of the cases at the end of the chapter
19-20	Business-government relations and business ethics: basic laws affecting small business; government help for small business; government regulations and paperwork; social and ethically responsible behavior.	Read chapter 17 Select one chapter visual or figure and one "question for discussion" and write at least a paragraph about each. . Write a response to the questions following one of the cases at the end of the chapter.
21	Planning for the future: preparing the next generation and preparing for management succession; tax and estate planning.	Read chapter 18 Select one chapter visual or figure and one "question for discussion" and write at least a paragraph about each. . Work with a small group on a small group oral presentation about one of the cases at the end of the chapter
22-23	Individual Project: Developing a successful business plan.	Read "Workbook for Developing a Successful Business Plan" Follow instructor guidelines for developing an individual business plan for written and oral presentation next week.
24	Individual project oral reports. Review for exam.	Individual oral and written reports summarizing business plan. Final exam.

rev. 2/04, 2/07, 4/10, 3/11

301 Business Mathematics 24 classes

Prerequisite(s): None

Textbooks: Business Mathematics: The Easy Way, by Calman Goozner. Barron’s Educational Services, Inc., 2000, or comparable text.

Course Description: While developing English language skills, this course teaches elementary business math concepts and applications.

Objectives: By the end of the course, students should be able:

to read and better understand English language descriptions of situations requiring business mathematics activity or solutions;
to read, discuss, and understand directions in English for using arithmetic functions and skills;
to read, discuss, understand, and respond to English language basic business mathematics word problems;
to understand the basic vocabulary of payroll, checkbook procedures, marketing, inventory, depreciation, finance, and investment mathematics; and
to perform basic arithmetic operations with whole numbers, decimals, percents, fractions, and simple equations.

Instructional Methods: Students will read and discuss English language descriptions of problems requiring mathematical solutions and will respond arithmetically to word problems in English. Students will also be asked to talk and write about how they solved a problem.

Grading: The final grade is based on the following:

Class Participation	25%
Assignments	50%
Exams	25%
Total	100%

The grading scale is: A=90-100%, B+=85-89%, B=80-84%, C+=75-79%, C=70-74%, D=65-69%, F=60-64%

Course Outline:

Week	Topics	Assignments and Tests
1	Addition and subtraction in business	Assigned exercises
2	Multiplication and division in business	Assigned exercises
3	Fractions and percents	Assigned exercises
4	Banking , loan, and credit applications	Assigned exercises
5	Retailing and purchasing applications	Assigned exercises. Review and exam.

rev. 2/04, 2/07, 2/08, 4/10, 4/11

302 Accounting (First Course) 120 Classes

Prerequisite(s): None

Textbooks: Kermit D. Larson et al, Volume I: Fundamental Accounting Principles With Working Papers, McGraw Hill Irwin, 2002 (or comparable text)

Course Description: While developing English language skills, this first course in an accounting sequence introduces students to the purposes and principles of accounting and the practice of fundamental accounting procedures. Students analyze and apply accounting concepts and procedures to real-life situations drawn from various types of businesses.

Objectives: By the end of the course, students should be able:

to read and better understand written English language descriptions of accounting, the language of business;
to develop oral fluency with numbers and numerical functions;
to interpret charts, graphs, and other visual materials;
to speak and to write in English about situations and problems requiring accounting activities or solutions;
to read for detail in the context of accounting problems and directions;
to interpret orally and in writing how businesses communicate with financial statements; and
to apply accounting principles and procedures to analyzing and recording transactions, to accrual accounting and financial statement, to completing the accounting cycle, to accounting for merchandising activities and to merchandise inventories and sales costs.

Instructional Methods: Classes include reading for detail, oral discussion, oral practice with numbers, instructor and student explanations of basic accounting principles and procedures, and problem solving through analytical and procedural exercises within real-world business and financial contexts.

Grading: The final grade is based on the following:

Class Participation	25%
Assignments	50%
Exams	25%
Total	100%

The grading scale is: A=90-100%, B+=85-89%, B=80-84%, C+=75-79%, C=70-74%, D=65-69%, F=60-64%

Course Outline:

Week

Topics

Assignments and Tests

Mapping the text: the text and its help features

Accounting in the information age.

Forms of organizations: business and non-business.

Reading for detail to understand word problems.

Chart interpretation: Exhibits 1.1. and 1.2.

Reading: chapter learning objectives; chapter preview; pp. 1-9.

Questions: QS 1-1 to 1-3. Answer questions in one or more complete sentences, following the guidelines provided by the instructor.

Financial activities in organizations.

Financial statements: balance sheets, income statements, statement of changes in owner's equity, statement of cash flows

Reading for detail to understand word problems.

Oral practice: reading aloud and discussing statements with numbers and functions (exhibits 1.8 to 1.11)

Reading: assigned.

Questions: QS1-3 and 1-8.

Exercises: 1-1 to 1-3, as assigned. (Where exercises require a written response, answer in complete sentences with answers that explain why the answer is correct.)

Problem Set: 1-1A.

Ethics and social responsibility.

Career opportunities: accounting specializations and accounting-related opportunities

Reading for detail to understand word problems.

Oral practice: oral discussion involving numbers and functions (exhibit 1.17)

Small group work: defining how to provide the appropriate accounting solution for situations described in word problems.

Reading: assigned

Questions: QS 1-9 and 1-10

Exercises: 1-9 to 1-11.

Problem Set: 1-1B to 1-3B

Financial statements: communicating with financial statements; generally accepted accounting principles; introduction to the accounting equation

Reading for detail to understand word problems.

Reading: pp. 36-46

Question: QS 2-1

Exercises: 2-1 to 2-2

Problem Set: 2-1A

Business transactions: transactions and the accounting equation

Reading for detail to understand word problems.

Oral practice: oral discussion involving numbers and functions

Oral chart interpretation.

Reading: pp. 46-51

Question: QS2-4

Exercises 2-3 to 2-5

Problem Set: 2-2A to 2-3A

Financial statements: income statements, changes in owner's equity, balance sheets, cash flow statements

Reading for detail to understand word problems.

Small group work: defining how to provide the appropriate accounting solution for situations described in word problems.

Oral interpretation of charts, graphs, and tables.

Reading: pp. 52-57

Questions: QS 2-5

Exercises: 2-6A to 2-9A

Problem Set: 2-4A to 2-6A

Analyzing transactions: transactions and documents, accounts and double entry accounting

Reading for detail to understand word problems.

Oral practice: discussion about numbers and functions

Reading: pp. 78-87

Questions: QS3-1 to 3-2

Exercises: 3-1 to 3-2

Individual oral presentation of how to compute the balance for a T-Account.

Review for exam.

Review exercises, as assigned.

Write a paragraph or more in which you explain how to compute the balance for the T-Account in exhibit 3.6.

Bi-monthly exam

Processing transactions: journalizing transactions, balance column accounts, and posting journal entries

Reading for detail to understand word problems.

Small group work: defining how to provide the appropriate accounting solution for situations described in word problems.

Oral chart, graph, and table interpretation.

Reading: pp. 88-96

Questions: QS3-4

Exercises: 3-2 to 3-8 (as assigned)

Trial balance: preparing, using, correcting, and presenting trial balances

Reading for detail to understand word problems.

Oral practice: reading aloud and discussing statements with numbers and functions.

Reading: pp. 97-102

Questions: QS3-5 to 3-6

Exercises: 3-9 to 3-12 (as assigned)

Problem Set: 3A (as assigned)

Accrual accounting: timing and reporting, adjusting, recognizing revenues and expenses; accrual vs. cash flow basis

Reading for detail to understand word problems.

Reading: pp. 124-129

Questions: QS4-1 to 4-3

Exercises: 4-1 to 4-3

Problem Set: 4-1A

Adjusting accounts: adjusting for expenses, depreciation, unearned revenue, etc.

Reading for detail to understand word problems.

Small group work: providing the appropriate accounting solution for situations described in word problems.

Reading: pp. 129-139

Questions: QS4-4 to 4-7

Exercises: 4-4 to 4-7

Problem Set: 4-2A

Preparing financial statements. Reading for detail to understand word problems

Oral chart, graph, and table interpretation.

Reading: pp. 140-144

Questions: QS4-8 to 4-12

Exercises: 4-8 to 4-9

Problem Set: 4-3A

Completing the accounting cycle: the closing process for temporary and permanent accounts, recording closing entries, and post-closing trial balance

Reading for detail to understand word problems.

Reading: pp. 168-174

Questions: QS5-1 to 5-4

Exercises: 5-1 to 5-7

Problem Set: 5-1A to 5-3A

Using the work sheet as a tool: stating cash flows and reviewing the accounting cycle

Reading for detail to understand word problems.

Small group work: defining how to provide the appropriate accounting solution for situations described in word problems.

Reading: pp. 174-181

Questions: QS5-5 to 5-6

Exercises: 5-8 to 5-11

Problem Set: 5-4A

Review for exam

In writing, explain what someone looking at the statement of cash flows in exhibit 5.11 can tell about the financial situation of the company.

Bi-monthly exam

Classified balance sheets: classification structure and categories

Reading for detail to understand word problems.

Oral chart, graph, and table interpretation.

T: pp. 182-188

Questions: QS5-7

Exercises: 5-12

Problem Set: 6-1 A

Accounting for merchandising: merchandising activities and merchandise purchases, including discounts, returns, allowances, etc.

Reading for detail to understand word problems.

Small group work: defining how to provide the appropriate accounting solution for situations described in word problems.

Reading: pp. 212-222

Questions: QS6-1 to 6-2

Exercises: 6-1 to 6-5

Problem Set: 6-3 A

Merchandise sales and other merchandise issues: sales transactions, discounts, returns, allowances, cost and price adjustments, cost flows, etc.

Reading for detail to understand word problems.

Oral chart, table, and graph interpretation.

Reading: pp. 223-229

Questions: QS6-4 to 6-8

Exercises: 6-7 to 6-14

Problem Set: as assigned

Income statement formats: multiple-step and single-step income statements, merchandising cash flows

Reading for detail to understand word problems.

Reading: pp. 230-237

Questions: QS

Exercises: assigned

Problem Set: 6-4 to 6-5A

Merchandise inventories: assigning costs to inventory and inventory analysis and effects

Reading for detail to understand word problems.

Small group work: defining how to provide the appropriate accounting solution for situations described in word problems.

Reading: pp. 260-269

Questions: QS7-1 to 7-6

Exercises: 7-1 to 7-3

Problem Set: 7-1A

Inventory items and costs

Reading for detail to understand word problems.

Reading: pp. 270-272

Questions: QS7-7 to 7-8

Exercises: 7-4 & 7-7 to 7-8

Problem Set: 7-2 A

Other inventory valuations

Reading for detail to understand word problems.

Reading: pp. 273-283

Questions: QS7-9 to 7-10

Exercises: 7-9 to 7-12

Problem Set: 7-3 to 7-7A to

Putting it all together: comparative analysis of two companies, ethics challenge, and entrepreneurial decision making

Reading for detail to understand word problems.

Small group work: defining how to provide the appropriate accounting solution for situations described in word problems.

Review for exam.

Comparative analysis A1, p. 298

Ethics challenge A 1, p. 298

Entrepreneurial decision BTN 7-8, p. 289

Bi-monthly exam

rev. 2/04, 2/07, 4/10

303 Accounting (Intermediate Course) 120 Classes

Prerequisite(s): Accounting 302 or equivalent

Textbooks: Kermit D. Larson et al, Volume I: Fundamental Accounting Principles With Working Papers, McGraw Hill Irwin, 2002 (or comparable text).

Course Description: While developing English language skills, this second course in an accounting sequence expands students' knowledge about the purposes and principles of accounting and the practice of fundamental accounting procedures. Students analyze and apply accounting concepts and procedures to real-life situations drawn from various types of businesses.

Objectives: By the end of the course, students should be able:

to read and better understand written English language descriptions of accounting, the language of business;
to interpret charts, graphs, and other visual materials;
to talk and to write in English about situations and problems requiring accounting activities or solutions;
to read for detail in the context of accounting problems and directions;
to interpret how businesses communicate with financial statements
to understand the concept and forms of accounting information systems; and
to apply accounting principles and procedures to cash and internal control; to receivables and short-term investments; to plant assets, natural resources, and intangibles; to current liabilities; and to partnerships.

Instructional Methods: Classes include reading for detail, oral discussion and presentations, instructor and student explanations of accounting principles and procedures, and problem solving through analytical and procedural exercises within real-world business and financial contexts.

Grading: The final grade is based on the following:

Class Participation	25%
Assignments	50%
Exams	25%
Total	100%

The grading scale is: A=90-100%, B+=85-89%, B=80-84%, C+=75-79%, C=70-74%, D=65-69%, F=60-64%

Course Outline:

Week

Topics

Assignments and Tests

1-4

Accounting information systems:

Oral practice: explaining what the cash receipts journal in exhibit 8.7 communicates.

Close reading of selected text.

Oral practice: describing one of the problems in the assigned exercises and demonstrate to the class the steps you used to solve it.

Discussion of responses to ethics challenge.

Reading: pp. 300-324.

Questions: QS 8-1 to 8-6. Answer questions in one or more complete sentences.

Exercises: 8-1 to 8-14, as assigned.

Problem Set: as assigned.

Explain in writing one of the problems in 8-1 to 8-14 and the steps used to solve it.

Ethics challenge, p. 348: Write a paragraph or more in response

5-8

Cash and internal control: internal control, control of cash, and banking activities as controls.

Oral practice: explaining what the bank statements in various chapter exhibits communicate.

Oral practice: explaining Reebok's balance sheet analysis based on responses to question 10.

Oral practice: describing one of the problems in the assigned exercises and demonstrate to the class the steps used to solve it.

Oral practice: discussion of Ethics Challenge, p. 391.

Close reading of selected text.

Review for exam, week 8.

Reading: pp. 352-378.

Questions: QS 9-1 to 9-7.

Exercises: as assigned

Problem Set: as assigned

Explain in writing one of the problems in 8-1 to 8-14 and the steps used to solve it.

Write a paragraph or more in response to question 10 on p. 381. Be specific.

Bi-monthly exam, week 8.

9-12

Receivables and short-term investments.

Oral practice: explaining the graph in exhibit 10.1 and the chart in "'Did You Know?" p. 412.

Oral practice: responses to question 11, 12, or 13.

Oral practice: describing one of the problems in the assigned exercises and its solution.

Oral practice: discussion of "Communicating in Practice" and "Entrepreneurial Decision" problems on pp. 434-435.

Close reading of selected text.

Reading: pp. 394-420.

Questions: QS 10-1 to 10-8.

Exercises and Problem Set: as assigned.

Write a paragraph or more in response to question 11, 12, or 13, p. 423. Be specific.

Explain one of the problems in one of the assigned exercises and describe the steps used to solve it.

Write a paragraph or more in response to the "Entrepreneurial Decision" case on pp. 434-435

13-16

Plant assists, natural resources, and intangibles: cost of plant assets, depreciation, revenue and capital expenditures, and disposals; etc.

Oral practice: explaining exhibit 11.1 and 11.17 graphs and what exhibit accounting statements communicate.

Oral practice: responding to quick study questions 11-1 to 11-12.

Oral practice: describing one of the problems in the assigned exercises with demonstrating the steps used to solve it.

Oral practice: discussion of "Ethics Challenge" and "Entrepreneurial Decision" problems, pp. 477 and 478.

Close reading of selected text.

Review for exam, week 16.

Reading: pp. 436-463.

Question: QS 11-1 to 11-12.

Exercises and Problem Set: as assigned

In a paragraph or more, explain one of the problems in one of the assigned exercises and describe the steps you used to solve it.

Write a paragraph or more in response to either the "Ethics Challenge" or the "Entrepreneurial Decision" problem on pp. 477 and 478

Bi-monthly exam, week 16.

17-20

Current liabilities: liabilities characteristics, known/determinable liabilities, estimated liabilities, contingent liabilities, and long-term liabilities.

Oral practice: describing one of the problems in the assigned exercises and the steps used to solve it.

Oral practice: discussion of "Ethics Challenge" and "Entrepreneurial Decision" problems on pp. 523 and 524.

Close reading of selected text.

Reading: pp. 480-508.

Question: QS 12-1 to 12-11.

Exercises and Problem Set: as assigned.

In a paragraph or more, explain one of the problems in one of the assigned exercises and describe the steps you used to solve it.

Write a paragraph or more in response to either the "Ethics Challenge" or the "Entrepreneurial Decision" problem on pp. 523 and 524

21-24

Partnerships: forms of business organization and partnership form; basic partnership accounting, admission and withdrawal of partners, partnership liquidation.

Oral practice: describing one of the problems in the assigned exercises and demonstrating the steps used to solve it.

Oral practice: discussion of "Ethics Challenge" and "Entrepreneurial Decision" problems on pp. 523 and 525.

Close reading of selected text.

Review for exam., week 24.

Vocabulary log

Reading: pp. 526-543.

Questions: QS 13-1 to 13-7

Exercises: as assigned.

Problem Set: as assigned

In a paragraph or more, explain one of the problems in one of the assigned exercises and describe the steps you used to solve it.

Write a paragraph or more in response to either the "Ethics Challenge" or the "Entrepreneurial Decision" problem on pp. 523 and 525

Bi-monthly exam, week 24.

rev. 2/04, 2/07, 4/10, 4/11

304 Accounting (Advanced I) 60 Classes

Prerequisite(s): Accounting 303 or equivalent

Textbooks: Kermit D. Larson et al, Volume II: Fundamental Accounting Principles With Working Papers, McGraw Hill Irwin, 2002 (or comparable text).

Course Description: While developing English language skills, this third course in an accounting sequence expands students' knowledge about the purposes and principles of accounting and the practice of fundamental accounting procedures. Students analyze and apply accounting concepts and procedures to real-life situations drawn from various types of businesses.

Objectives: By the end of the course, students should be able:

to read and better understand written English language descriptions of accounting, the language of business;
to develop oral fluency with numbers and numerical functions;
to interpret charts, graphs, and other visual materials;
to talk and to write in English about situations and problems requiring accounting activities or solutions;
to read for detail in the context of accounting problems and directions;
to interpret how business communicates with financial statements
to apply accounting principles and procedures to equity transactions and corporate accounting, term liabilities, long-term investments, reporting and analyzing cash flows, analysis of financial statements, and managerial accounting and job order cost accounting concepts and principles.

Instructional Methods: Classes will include reading for detail, oral discussion and presentations, instructor and student explanations of accounting principles and procedures, and problem solving through analytical and procedural exercises within real-world business and financial contexts.

Grading: The final grade is based on the following:

Class Participation	25%
Assignments	50%
Exams	25%
Total	100%

The grading scale is: A=90-100%, B+=85-89%, B=80-84%, C+=75-79%, C=70-74%, D=65-69%, F=60-64%

Course Outline:

Week

Topics

Assignments and Tests

1-2

Equity transactions and corporate reporting: corporate form of organization; common and preferred stock; dividends; treasury stock; reporting income information; retained earnings,

Close reading of selected text.

Oral practice: describing one of the problems in the assigned exercises and demonstrating the steps you used to solve it.

Discussion of responses to ethics challenge.

Close reading of selected text.

Reading: pp. 556-590.

Questions: QS 14-1 to 14-6. Answer questions in one or more complete sentences.

Exercises: as assigned. Where exercises require a written response, answer in complete sentences with answers that explain why the answer is correct.

Problem Set: as assigned.

In a paragraph or more, explain one of the problems in the exercises and describe the steps you used to solve it.

3-4

Long-term liabilities: bond basics, bond issuances, bond retirement, long-term notes payable.

Oral practice: describing how you would handle the ethics challenge on p. 611 or the entrepreneurial decision problem on p. 612.

Close reading of selected text.

Quiz.

Reading: pp. 614-646.

Questions: QS 15-1 to 15-14.

Exercises and Problem Set: as assigned

Ethics challenge, p. 348, or entrepreneurial decision problem on p, 612: Write a paragraph or more in response, using the questions as a guide.

Quiz.

5-6

Long-term investments and international transactions: classifying investments, long-term investments in securities, investments in international operations, comprehensive income.

Oral practice: describing one of the problems in the assigned exercises and demonstrating the steps used to solve it.

Oral practice: discussion of question 14 or 15.

Close reading of selected text.

Reading: pp. 660-676.

Questions: QS 16-1 to 16-10.

Exercises and Problem Set: as assigned.

In a paragraph or more, explain one of the problems in 16-1 to 16-10 and describe the steps you used to solve it

7-8

Reporting and analyzing cash flows: basics of cash flow reporting; cash flows from operating, from investing, and from financing.

Oral practice: interpreting and explaining cash flow statements in chapter exhibits.

Oral practice: Prepare a brief oral presentation of discussion of "Ethics Challenge" or "Entrepreneurial Decision" problems on pp. 738 or 739.

Close reading of selected text.

Review for exam, week 8.

Reading: pp. 690-723.

Question: QS 17-1 to 17-12.

Exercises and Problem Set: as assigned

Respond to either the "Ethics Challenge" or the "Entrepreneurial Decision" problem on pp. 738 or 739, using the questions as a guide.

Bi-monthly exam, week 8.

9-10

Analysis of financial statements: basics of analysis; horizontal, vertical, and ratio analysis.

Oral practice: describing one of the problems in the assigned exercises and demonstrating the steps used to solve it.

Close reading of selected text.

Reading: pp. 740-767

Question: QS 18-1 to 18-6.

Exercises and Problem Set: as assigned

In a paragraph or more, explain one of the problems in one of the assigned exercises and describe the steps you used to solve it.

Managerial accounting concepts and principles: cost accounting concepts; reporting manufacturing activities.

Close reading of selected text.

Reading: pp. 784-807.

Questions, Exercises, and Problem Set: as assigned.

Job order cost accounting: inventory system and cost accounting, job order cost accounting, adjusting over applied and under applied, overhead.

Review for exam

Reading: pp. 826-844.

Questions, Exercises, and Problem Set: as assigned

Exam.

rev. 2/04, 2/07, 4/10, 4/11

305 Accounting (Advanced II) 60 Classes

Prerequisite(s): Accounting 304 or equivalent

Textbooks: Kermit D. Larson et al, Volume II: Fundamental Accounting Principles With Working Papers, McGraw Hill Irwin, 2002 (or comparable text)

Course Description: While developing English language skills, this fourth course in an accounting sequence expands students' knowledge about the purposes and principles of accounting and the practice of fundamental accounting procedures. Students analyze and apply accounting concepts and procedures to real-life situations drawn from various types of businesses.

Objectives: By the end of the course, students should be able:

to read and better understand written English language descriptions of accounting, the language of business;
to develop oral fluency with numbers and numerical functions;
to interpret charts, graphs, and other visual materials;
to talk and to write in English about situations and problems requiring accounting activities or solutions;
to read for detail in the context of accounting problems and directions;
to explain orally and in writing how businesses communicate with financial statements
to apply accounting principles and procedures to process cost accounting, cost allocation and performance measurement, cost-volume-profit analysis, master budgets and planning, flexible budgets and standard costs, and capital budgeting.

Grading: The final grade is based on the following:

Class Participation	25%
Assignments	50%
Exams	25%
Total	100%

The grading scale is: A=90-100%, B+=85-89%, B=80-84%, C+=75-79%, C=70-74%, D=65-69%, F=60-64%

Course Outline:

Week

Topics

Assignments and Tests

1-2

Review of cost accounting.

Process cost accounting: comparing job order and process operations; process cost accounting, equivalent units of production, transfers in finished goods inventory and cost of goods sold.

Oral practice: prepare a brief oral presentation in which you describe one of the problems in the assigned exercises and demonstrate to the class the steps you used to solve it.

Discussion of responses to ethics challenge.

Close reading of selected text.

Vocabulary log.

Reading: pp. 864-889.

Questions: QS 21. Answer questions in one or more complete sentences.

Exercises: as assigned. Where exercises require a written response, answer in complete sentences with answers that explain why the answer is correct.

Problem Set: as assigned.

In a paragraph or more, explain one of the problems from the exercises and describe the steps you used to solve it.

3-4

Cost allocation and performance measurement: overhead coast allocation methods; departmental accounting and departmental expense allocations; responsibility accounting.

Oral practice: Prepare a brief oral presentation in which you describe how you would handle the ethics challenge on p. 943-44 or the entrepreneurial decision problem on p.945.

Close reading of selected text.

Quiz.

Vocabulary log

Reading: pp. 614-646.

Questions: QS 22.

Exercises and Problem Set: as assigned

Ethics challenge, p. 943-44, or entrepreneurial decision problem on p, 945: Write a paragraph or more in response, using the questions as a guide.

Quiz.

5-6

Cost-volume-profit analysis: identifying and measuring cost behavior, break-even analysis, applying cost-volume-profit analysis.

Oral practice: Prepare a brief oral presentation in which you describe one of the problems in the assigned exercises and demonstrate to the class the steps you used to solve it.

Oral practice: discussion of question 14 or 15.

Close reading of selected text.

Vocabulary log

Reading: pp. 946-964.

Questions: QS 23.

Exercises and Problem Set: as assigned.

In a paragraph or more, explain one of the problems in the assigned exercises and describe the steps you used to solve it

7-8

Master budgets and planning: budgeting process and administration, master budget.

Oral practice: Prepare a brief oral presentation of discussion of "Ethics Challenge" or "Entrepreneurial Decision" problems on pp. 1014 or 1015.

Close reading of selected text.

Review for test

Vocabulary log

Reading: pp. 980-1001.

Question: QS 24.

Exercises and Problem Set: as assigned

Ethics challenge, p. 1014, or entrepreneurial decision problem on p, 1015: Write a paragraph or more in response, using the questions as a guide.

Test.

9-10

Flexible budgets and standard costs: budgetary process, flexible budget reports, material and labor standards, cost variances, overhead standards and variances, extending standard costs.

Oral practice: Prepare a brief oral presentation in which you describe one of the problems in the assigned exercises and demonstrate to the class the steps you used to solve it.

Close reading of selected text.

Vocabulary log

Reading: pp. 1016-

Question: QS 25.

Exercises and Problem Set: as assigned

In a paragraph or more, explain one of the problems in one of the assigned exercises and describe the steps you used to solve it.

11-12

Capital budgeting and managerial decisions: methods using and not using time value of money; decisions and information, managerial decision tasks.

Oral practice: Prepare a brief oral presentation of discussion of "Ethics Challenge" or "Entrepreneurial Decision" problems on pp. 1098 or 1099.

Close reading of selected text.

Review for test

Vocabulary log

Reading: pp. 1060-1083.

Questions: QS 26.

Exercises and Problem Set: as assigned

Ethics challenge, p. 1098, or entrepreneurial decision problem on p, 1099: Write a paragraph or more in response, using the questions as a guide

Test.

rev. 2/04, 4/10

Prerequisite(s): None

Textbooks: None

Course Description: While developing English language skills, Keyboarding for Information Processing teaches basic keyboarding for information processing and computer applications.

Prerequisite(s): None

Textbooks: None

Course Description: While developing English language skills, Keyboarding for Information Processing teaches basic keyboarding for information processing and computer applications.

Instructional Methods: Classes include hands-on practice and drills for speed and accuracy using Mavis Beacon Teaches Typing or comparable interactive computer-assisted instructional software package

Prerequisite(s): Keyboarding 201 or equivalent.

Textbooks: None.

Instructional Methods: Classes include hands-on practice and drills for speed and accuracy using Mavis Beacon Teaches Typing or comparable interactive computer-assisted instructional software package

Prerequisite(s): Keyboarding 202 or equivalent.

Textbooks: None.

Instructional Methods: Classes include hands-on practice and drills for speed and accuracy using Mavis Beacon Teaches Typing or comparable interactive computer-assisted instructional software package

Prerequisite(s): Keyboarding 201 or equivalent

Textbook: None

Course Description: While developing English language skills, this course teaches students to listen, to understand, and to transcribe English word/thought groups through simulated workplace tasks and materials.

Course Outline:

Prerequisite(s): None

Textbooks: W.L. Megginson et al, Small Business Management: An Entrepreneur's Guidebook, 4th edition, Irwin McGraw-Hill, 2002 (or comparable text).

Course Outline:

Prerequisite(s): None

Textbooks: Business Mathematics: The Easy Way, by Calman Goozner. Barron’s Educational Services, Inc., 2000, or comparable text.

Course Outline:

Prerequisite(s): None

Textbooks: Kermit D. Larson et al, Volume I: Fundamental Accounting Principles With Working Papers, McGraw Hill Irwin, 2002 (or comparable text)

Course Outline:

rev. 2/04, 2/07, 4/10

Prerequisite(s): Accounting 302 or equivalent

Textbooks: Kermit D. Larson et al, Volume I: Fundamental Accounting Principles With Working Papers, McGraw Hill Irwin, 2002 (or comparable text).

Course Outline:

Prerequisite(s): Accounting 303 or equivalent

Textbooks: Kermit D. Larson et al, Volume II: Fundamental Accounting Principles With Working Papers, McGraw Hill Irwin, 2002 (or comparable text).

Course Outline:

Prerequisite(s): Accounting 304 or equivalent

Textbooks: Kermit D. Larson et al, Volume II: Fundamental Accounting Principles With Working Papers, McGraw Hill Irwin, 2002 (or comparable text)

Course Outline:

Textbooks: W.L. Megginson et al, Small Business Management: An Entrepreneur's Guidebook, 4^th edition, Irwin McGraw-Hill, 2002 (or comparable text).