Business Administration Accounting Certificate

The Business Administration curriculum is designed to introduce students to the various aspects of the free enterprise system. Students will be provided with a fundamental knowledge of business functions, processes, and an understanding of business organizations in today’s global economy.

Course work includes business concepts such as accounting, business law, economics, management, and marketing. Skills related to the application of these concepts are developed through the study of computer applications, communication, team building, and decision making. Through these skills, students will have a sound business education base for lifelong learning.

Graduates are prepared for employment opportunities in government agencies, financial institutions, and large to small business or industry.

Program Learning Outcomes

P1: Financial
Students will demonstrate an understanding of financial information used to make business decisions.

P2: Supply & Demand
Students must show an understanding of the relationship of supply and demand.

P3: Problem Solving
Students will demonstrate problem solving and decision making skills as they relate to management decisions.

Program Contact

Robert Harris
Chair, Business Administration & Accounting
Wayne West Building
Phone: 252-222-6288
Email: harrisr@carteret.edu

First Semester

ACC 120
4.00
Principles of Financial Accounting Close
ACC
120

This course introduces business decision-making using accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations.

Credits: 4.00
Prerequisites:
Corequisites:

Introduction to Business Click for details
BUS 110
3.00
Introduction to Business Close
BUS
110

This course provides a survey of the business world. Topics include the basic principles and practices of contemporary business. Upon completion, students should be able to demonstrate an understanding of business concepts as a foundation for studying other business subjects.

Credits: 3.00
Prerequisites:
Corequisites:

7 Total Credits

Second Semester

NC Business Taxes Click for details
ACC 132
2.00
NC Business Taxes Close
ACC
132

This course introduces the relevant laws governing North Carolina taxes as they apply to business. Topics include sales taxes, income taxes for business entities, payroll taxes, unemployment taxes, and other taxes pertaining to the State of North Carolina. Upon completion, students should be able to maintain a company’s records to comply with the laws governing North Carolina business taxes.

Credits: 2.00
Prerequisites:
Corequisites:

ACC 150
2.00
Accounting Software Applications Close
ACC
150

This course introduces microcomputer applications related to accounting systems. Topics include general ledger, accounts receivable, accounts payable, inventory, payroll, and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting package to accurately solve accounting problems.

Credits: 2.00
Prerequisites:
Corequisites:

Business Law I Click for details
BUS 115
3.00
Business Law I Close
BUS
115

This course introduces the student to the legal and ethical framework of business. Contracts, negotiable instruments, the law of sales, torts, crimes, constitutional law, the Uniform Commercial Code, and the court systems are examined. Upon completion the student should be able to identify legal and ethical issues that arise in business decisions and the laws that apply to them.

Credits: 3.00
Prerequisites:
Corequisites:

Principles of Management Click for details
BUS 137
3.00
Principles of Management Close
BUS
137

This course is designed to be an overview of the major functions of management. Emphasis is placed on planning, organizing, controlling, directing, and communicating. Upon completion, students should be able to work as contributing members of a team utilizing these functions of management.

Credits: 3.00
Prerequisites:
Corequisites:

10 Total Credits