Small Business Ownership - SBO1 Technical Certificate of Credit

Weekly Contact Hours: Lecture - 2 Lab 2 - 2 Lab 3 - 0 Pre-requisite(s): Program Admission Co-requisite(s): None Introduces the basic concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle and accounting for a personal service business, the accounting cycle and accounting for a merchandising enterprise, and cash control. Laboratory work demonstrates theory presented in class.

Weekly Contact Hours: Lecture - 3 Lab 2 - 0 Lab 3 - 0 Pre-requisite(s): None Co-requisite(s): None This course introduces competencies required in managing a small business. Topics include: nature of small business management, business management and organizational change, marketing strategies, employee relations, financial planning, and business assessment and growth.

Weekly Contact Hours: Lecture - 6 Lab 2 - 0 Lab 3 - 0 Pre-requisite(s): Program Admission Co-requisite(s): None This course provides an overview of the steps in establishing a business. A formal business will be created. Topics include planning, location analysis, financing, developing a business plan, and entrepreneurial ethics and social responsibility.

Weekly Contact Hours: Lecture - 2 Lab 2 - 2 Lab 3 - 0 Pre-requisite(s): Program Admission Co-requisite(s): None Applies the basic principles of accounting to specific account classifications and emphasizes a fundamental understanding of cash flows and analysis of financial statements. Topics include: receivables, plant assets, payables, preparation of sales tax returns, creating a statement of cash flows, and analysis and interpretation of financial statements. Laboratory work demonstrates theory presented in class.