California Coast University - Associate of Science in Business Administration (A.S.) - Online Degree Program

The Associate of Science online degree program in Business Administration is designed to provide students with a foundation in the theories and principles relevant to business administration in the modern business world.

The Associate of Science degree in Business Administration is:

• a self-paced learning program;
• completed off-campus;
• online learning format;
• not structured in semesters, quarters or terms; and
• designed to allow students to begin their online Business Administration studies at any time of the year.

**Military students and some employers require students to complete courses on a per term basis. Please contact our Admissions Department for additional information.

The Associate of Science online degree in Business Administration requires students to complete a total of 60 semester units comprised of the following:

•   6 core courses;
• 10 general education courses; and 
•   4 elective courses.

**Requirements are fulfilled through coursework completed at California Coast University, coursework completed at other recognized educational institutions, and/or professional/specialized training. Previously completed coursework and training will be evaluated to determine all applicable transfer credit. Individual requirements may vary depending on transfer credit or specialized training.

Associate of Science in Business Administration (A.S.) Core Courses

Courses required are listed below. Please click on the course to read a description.

BAM 105 Introduction to Business

3 Semester Units

Introduction to Business introduces the business world and the contemporary environment in which it operates. How business operations are managed and organized will be explored and the basic ideas of marketing processes and consumer behavior will be discussed. Additionally, students will become aware of the changing face of business, with its current technological and management information system advances.

Course Objectives:

Upon successful completion of this course, students will be able to:

• Describe the contemporary business environment.
• Explain how businesses and business operations are managed and organized.
• Describe the importance of people within organizations.
• Relate the principles of marketing, including marketing processes and consumer behavior.
• Understand the importance of managing information systems and electronic commerce; understand principles of accounting.
• Explain the financial issues facing business today, including money, banking, securities and investments.

 

BAM 225 Information Management

3 Semester Units

Information Management is an introductory course designed to provide in-depth coverage of essential concepts and important terminologies. Course material covers cache memory, OS/2 and Macintosh OS, CD-ROM, CAD/CAM, desktop publishing, computer viruses and graphics. Topics include robotics, decision support systems, fifth-generation computers, expert systems, and artificial intelligence.

Course Objectives:

Upon successful completion of this course, students will be able to:

• Describe how information systems contribute to and operate in the business environment.
• Summarize how hardware, software, and various kinds of networks contribute to information technology.
• Identify ways that information systems contribute to personal productivity, problem solving, business operations, and management decision making.
• Summarize the information system development process.

 

BAM 306 Principles of Marketing

3 Semester Units

Principles of Marketing examines the various functions of modern marketing including the market, product and price systems, distribution structure and promotional activities. Specialty field marketing, planning and evaluation of the marketing effort, and socially responsible global marketing are also explored.

Course Objectives:

Upon successful completion of this course, students will be able to:

• Outline the steps in the marketing process.
• Explain the importance of understanding customers and how marketing works to deliver customer value.
• Discuss a customer-driven marketing strategy.
• Describe the principles of sustainable marketing.

 

BAM 312 Business Communications

3 Semester Units

Business Communications covers the fundamental dimensions of communication: language and behavior. Alternatives for conveying messages are discussed. The course also covers, in detail, the various channels and media for business communication, with guidelines for effective and successful use of each.

Course Objectives

Upon successful completion of this course, students will be able to:

• Show an understanding of the fundamentals of effective business communication and the writing process.
• Write successful business letters, memos, e-mail correspondence and other short messages.
• Gather information and communicate it effectively through writing, visuals and new technologies such as the Internet.
• Plan and write formal reports and proposals.
• Design and present effective oral presentations.
• Create persuasive employment documents and display an understanding of successful interview techniques.

 

BAM 315 Principles of Management

3 Semester Units

Principles of Management serves as an introduction to the discipline of management. It is designed to integrate the accepted theories in the area with real world applications to provide students with the basic knowledge and skills needed for managing others. This course begins with a discussion of the current issues in management and then proceeds to cover the traditional functions of management: planning, organizing, leading, and controlling. By the end of this course, students should have an understanding of the needs of modern public and private organizations, including emerging national and international trends.

Course Objectives

Upon successful completion of this course, students will be able to:

• Identify the principles of managing formal organizations.
• Recognize the various challenges faced by today’s managers.
• Give examples of organizations engaging in the management functions of planning, organizing, leading and controlling. 
  

 

BAM 410 Organizational Theory and Behavior

3 Semester Units

Organizational Theory and Behavior emphasizes the relationships among individuals, groups, organizations, and society. It presents a dynamic, systems approach to understanding and facilitating work relationships. Emphasis is given to the interaction of individual values, attitudes, needs, abilities, traits, and motivation within teams and organizations.

Course Objectives

Upon successful completion of this course, students will be able to:

• Identify the challenges and opportunities managers have in applying Organizational Behavior (OB) concepts.
• Show how culture affects our understanding of intellectual abilities, biographical characteristics, and learning.
• Describe the main functions of communication.
• Identify the six elements of an organization’s structure.

 

Associate of Science in Business Administration (A.S.) General Education Courses

Courses required are listed below. Please click on the course to read a description.

GED 102 The Human Body (Natural Sciences)

3 Semester Units

The Human Body is intended for students who are interested in gaining a basic understanding of the human body—its shape, structure, parts—and how these various components work and function. With this knowledge, students will be able to see how such information can be used to diagnose and treat various diseases.

Course Objectives

Upon successful completion of this course, students will be able to:

• Understand the function and structure of the human body.
• Distinguish between the various types of diseases.
• Examine the interrelationships of all body systems.

 

GED 108 Environmental Science (Natural Sciences)

3 Semester Units

Environmental Science is an interdisciplinary approach to environmental sci­ence, focusing on the interrelatedness of humans and the natural world. Historical perspectives, economic and political realities, var­ied social experiences and ethnic backgrounds are integrated into the identification of major issues and the search for possible solutions.

Course Objectives

Upon successful completion of this course, students will be able to:

• Define sustainability, sound science and stewardship—the three unifying themes in environmental science.
• Examine the international and U.S. measures taken to mitigate climate change and evaluate their effectiveness.
• Evaluate how our national energy policies encourage both renewable energy and energy conservation.
• Explain how the science of ecology can be described as a hierarchy of questions, describe the questions different types of ecologists ask, and anticipate different experiments they might do, all within the same natural systems.

 

GED 215 Psychology of Adjustment (Social Sciences)

3 Semester Units

Psychology of Adjustment explores major perspectives on psychology and pro­vides opportunities for students to apply useful concepts to their personal lives. Content is drawn from theory and research in dif­ferent areas of psychology and covers personality development, stress management, health issues, relationships, work, life span development and other areas of life.

Course Objectives

Upon successful completion of this course, students will be able to:

• Understand how society and technology today have far reaching effects on social change
• Understand the stages of lifespan development
• Explore various venues to manage emotions and the dynamics of relationships, as well as sexuality in our society
• Learn and understand group dynamics
• Understand the stages of love and commitment
• Describe the features of a psychological disorder and discuss the prevalence and incidence of various disorders
• Describe and understand the various psychological approaches for treatment
• Identify and explain the models of grief work

 

GED 216 Introduction to Sociology (Social Sciences)

3 Semester Units

Introduction to Sociology is a study of how society influences the way people act, think and feel. Culture, society, social interactions, social class and gender stratification all influence every part of who people are, how they behave and how they participate in their existence on this earth. An introduction to social problems including minority inequality, aging and death, women’s rights and urban problems, in general, is also explored.

Course Objectives

Upon successful completion of this course, students will be able to:

• Discover a fresh and exciting way to see yourself within the larger social world.
• Understand that the United States and other rich nations cast long shadows affecting social life in poorer nations around the world.
• Discover how to apply sociology in your everyday life.

 

GED 120 Introduction to Humanities (Humanities/Fine Arts)

3 Semester Units

Introduction to Humanities explores the conduct of human life with emphasis on understanding the aesthetic sense—an important element in the art of being human. The course focuses on key events, styles, movements and figures of Western art, philosophy and religion, which are all essential to exploring the aesthetic human experience. Students will learn to think critically about how past themes, movements and creative geniuses have impacted—and still influence—the modern world which we live in today.

Course Objectives

Upon successful completion of this course, students will be able to:

• Assess the features that characterize the beginnings of human cultures.
• Explore the rise of Christianity and other major religions.
• Compare and contrast the similarities and differences between the French and the American revolution.
• Analyze the postmodern era.

 

GED 240 Art History (Humanities/Fine Arts)

3 Semester Units

Art History examines the development of the visual arts from prehistory to fourteenth-century art in Europe. The course introduces students to diverse artistic traditions in drawing, painting, sculpture, architecture, and printmaking while simultaneously exploring social implications of—and response to—various individuals and their creations.

Course Objectives

Upon successful completion of this course, students will be able to:

• Identify the visual hallmarks of regional and period styles for formal, technical, and expressive qualities.
• Interpret the meaning of works of art from diverse cultures, periods, and locations based on their themes, subjects, and symbols.
• Relate artists and works of art to their cultural, economic, and political contexts.
• Apply the vocabulary and concepts used to discuss works of art, artists, and art history.
• Interpret art using appropriate art historical methods, such as observation and inductive reasoning.
• Select visual and textual evidence to support an argument or interpretation.

 

GED 132 United States Government (Basic Subjects)

3 Semester Units

United States Government reviews and examines the institutions of the American political system: the presidency, Congress, the judiciary and state and local governments. It also examines political parties and the roles they have played in the development of the American polyarchy.

Course Objectives

Upon successful completion of this course, students will be able to:

• Classify and explain the politics of different issues.
• Analyze how power is divided between the national government and the states under the Constitution.
• Assess how legislative productivity of the U.S. Congress has varied over time.
• Evaluate why environmental policies are designed and enforced differently in America than in other industrialized nations.
• Assess how the challenge of political leadership has changed since the days of the Constitutional Convention.

GED 150 Mathematics (Basic Subjects)

3 Semester Units

Mathematics provides an introduction to college mathematics by building essential skills one at a time. The course starts with the basics of whole numbers, fractions and decimals and then moves into basic geometry, statistics and concludes with an introduction to algebra. This course is complete with examples, exercises, and practice problems to ensure your success.

Course Objectives

Upon successful completion of this course, students will be able to:

• Apply addition, subtraction, multiplication, division and fractions to real life situations.
• Estimate sums, differences, products, and quotients of decimals.
• Solve applied problems involving metric and American units.
• Find the mean, median and mode of a set of numbers.
• Solve problems involving comparisons, geometric formulas, and rates and percents.

 

GED 155 English (Basic Subjects)

3 Semester Units

English will help students to develop the key skills that will make them good communicators and valued members of the workforce: reading and comprehending, building a substantial vocabulary, using grammatically correct English and speaking and writing the language that is necessary for success in the workplace. This course is designed to help all levels of students from those with language skill deficiencies, or English as a second language, to professionals and businesspeople.

Course Objectives

Upon successful completion of this course, students will be able to:

• Describe the basic parts of speech used in standard English.
• Recognize the various components of speech used in a sentence.
• Explain how to use various types of reference tools to aid in writing.
• Compose a business letter, memo, e-mail and essay.

 

GED 232 Early U.S. History (Basic Subjects)

3 Semester Units

Early U.S. History explores the history of the United Sates from native American societies before 1492 to the year 1877, with an in-depth analysis of the transition in United States history from pre-colonial beginnings to an independent national state. This course will survey the historical, cultural, political and economic events that shaped early United States history.

Course Objectives

Upon successful completion of this course, students will be able to:

• Discuss the various groups of Europeans that immigrated to the American colonies during the eighteenth century and understand how these groups add to the complexity and diversity of the American colonial population.
• Explain the impact of the American Revolution on the status of women, African Americans, and Native Americans.
• Outline the major points of both the religious and racial justifications for slavery and explain the circumstances in which each argument was more likely to be used.
• Explain the long-term impact of the Fourteenth and Fifteenth Amendments as protections against racial discrimination.

 

Associate of Science in Business Administration (A.S.) General Elective Courses

Courses required are listed below. Please click on the course to read a description.

MKT 230 Consumer Behavior

3 Semester Units

Consumer Behavior focuses on the examination and application of consumer behavior principles to the development and implementation of marketing strategies. The text explains how "new media" (e.g., the expansive internet, enhanced cell phones, specialized search engines, E-commerce-oriented websites, and TiVo-like devices) has greatly influenced the marketer's ability to more precisely track and understand consumer behavior. Substantial attention is given to consumer online behavior, and the importance and power of the internet and other digital technologies in facilitationg consumer communications, as well as their ability to purchase products online.

Course Objectives

Upon successful completion of this course, students will be able to:

• Understand the psychological foundations of consumer behavior.
• Apply the mechanisms of influence that are most likely to lead consumers to change their attitudes, their beliefs, and, most importantly, their actions.
• Analyze how products and commercial messages often appeal to our senses.
• Understand how consumers learn about products and services.

 

MKT 310 Advertising and Promotions

3 Semester Units

Advertising and Promotions will allow students to see a collective picture of integrated marketing communications. Focus is placed on business-to-business marketing concepts, international marketing discussions, brand management and various advertising and promotional tactics. This is an integrated approach with a solid advertising core.

Course Objectives

Upon successful completion of this course, students will be able to:

• Understand the Integrated Marketing Communication Foundation.
• Analyze advertising tools, marketing power and message strategies.
• Evaluate promotional tools, selling and public relations.
• Become familiar with integration tools such as technology and business specific programs.

 

MKT 333 Marketing Management

3 Semester Units

Marketing Management offers a streamlined approach of current marketing management practices and theory, with a focus on helping companies, groups, and individuals adapt their marketing strategies and management to the marketplace of the twenty-first century. Outside cases and simulations are presented to help students utilize their marketing knowledge for successful marketing practices, and to effectively solve marketing problems with the latest tools and techniques.

Course Objectives

Upon successful completion of this course, students will be able to:

• Understand marketing management.
• Consider ways to connect with customers.
• Assess the importance of building strong brands.
• Discuss shaping the market offerings.
• Analyze the importance of communicating value.
• Strategize how to create long-term growth.

 

BCJ 100 Introduction to Criminal Justice

3 Semester Units

Introduction to Criminal Justice aims to provide students with a general understanding of the criminal justice system’s response to crime in society. It is important to note that the general theme of this course involves the delicate balance between community interests and individual rights that criminal justice decision-making requires. This theme will be explored by examining the criminal justice process in some detail, focusing on how the system is structured to respond to crime.

Course Objectives

Upon successful completion of this course, students will be able to:

• Explore the history of crime in America and corresponding changes in the American criminal justice system.
• Explain how multiculturalism and diversity present special challenges to, and opportunities for, the American system of criminal justice.
• Examine the development of criminological theory including the role of social research in that development.
• Describe the development of American courts including the concept of the dual-court system.
• Consider the history of punishments and its impact on the modern philosophy of corrections.

 

BCJ 230 Criminal Investigation

Criminal Investigation aims to provide students with an overview of the criminal investigation field. Course topics include the fundamentals of criminal investigation, follow-up investigative processes, methods for obtaining information, and how to approach investigation of different types of crimes.

Course Objectives

Upon successful completion of this course, students will be able to:

• Discuss the solvability factors in a criminal investigation.
• Identify the qualities of a good investigative report.
• Explain how to collect and search for evidence at a crime scene.
• Examine the role of investigative analysis to solve crimes.
• Identify the legal guidelines for conducting searches.
• Differentiate between interviews and interrogations.
• Distinguish between the criminal intelligence and criminal investigation functions.

BCJ 240 Procedures in the Justice System

3 Semester Units

Procedures in the justice system introduces students to the procedural aspects of the criminal justice system systematically, making the concepts easy to apply to any state’s specific procedural laws. Detailed coverage of the Exclusionary Rule and Miranda procedures will be presented, and a balanced coverage of consensual encounter, detention, and arrest will be explored.

Course Objectives

Upon successful completion of this course, students will be able to:

• Discuss the law of constitutional criminal procedures.
• Understand criminal procedures in its social, political, and historical contexts.
• Review the purposes and rules that emerge from cases.

 

BCJ 351 Forensic Science

3 Semester Units

Forensic Science explores the forensic investigation process and procedures. Students will learn how to identify, gather, and analyze multiple types of evidence through contemporary case studies. This course is designed to make the subject of forensic science comprehensible to a wide variety of students who are, or plan to be, aligned with the forensic science profession.

Course Objectives

Upon successful completion of this course, students will be able to:

• Define and distinguish forensic science and criminalistics.
• Describe proper techniques for packaging common types of physical evidence.
• Understand the difference between qualitative and quantitative analysis.
• Understand the use of DNA computerized databases in criminal investigation.

 

PSY 102 Introduction to Psychology

3 Semester Units

Introduction to Psychology introduces the methods and findings of contemporary psychology. Emphasizing the need for scientific and critical thinking, topics include a survey of biology and behavior, sensory process, human development, perception, learning and motivation. Emotion, personality, psychological disorders, therapy and social interaction are also examined to provide students with a solid understanding of the facts, principles, and theories which make up the field of psychology.

Course Objectives

Upon successful completion of this course, students will be able to:

• Define psychology.
• Review brain function and explain how it affects behavior.
• Discuss learning and memory.
• Summarize growth and development principals.

 

PSY 220 Developmental Psychology

3 Semester Units

Developmental Psychology introduces students to the scientific study of patterns of change and stability that occur as we move through the process of human development from conception to death. Various theories of development will be presented, and an emphasis on physical, emotional, cognitive, and psychosocial changes throughout the life-span will be discussed.

Course Objectives

Upon successful completion of this course, students will be able to:

• Define the lifespan perspective.
• Identify the emotional and cognitive changes that occur during each developmental period.
• Examine the physical and psychological changes that occur during a person’s lifetime.
• Review the social and personality characteristics of each age group.

 

PSY 380 Personality Theories

3 Semester Units

Personality Theories presents an in-depth look at a number of classical and current personality theories, providing an explanation and interpretation of personality development from several different theoretical approaches. Classic theory is integrated with the latest research and current topics, preparing students to apply theoretical approaches to better understand the particular individuals and personalities they may encounter in their professional and personal lives.

Course Objectives

Upon successful completion of this course, students will be able to:

• Describe the major classic and current personality theories
• Describe the research methods used in personality research
• Understand the role of early experience in personality formation
• Use personality theories to help understand human behavior

 

PSY 408 Abnormal Psychology

3 Semester Units

Abnormal Psychology offers students an eclectic, multicultural approach to abnormal behavior, drawing on contributions from various disciplines and theoretical stances. The psychosocial and psychophysiological factors of abnormal behavior are examined, and the causes and classifications are discussed. Case vignettes and client experiences will be explored and combined with research based explanations of abnormal behavior.

Course Objectives

Upon successful completion of this course, students will be able to:

• Successfully discriminate between normal and abnormal behavior and identify the symptoms of various disorders.
• Understand the various causes, symptoms and treatment of abnormal behavior.
• Understand the basics of the DSM system and how it’s used.
• Summarize issues related to mental health and treatment.

 

HCA 200 The United States Health Care System

3 Semester Units

The U.S. Health Care System is designed to introduce students to the organization, structure, and operation of the nation’s health care system. This course aims to help students effectively identify their present and future roles as consumer, provider, manager, decision- maker, and analyst. The class examines an overview of the health care system, causes and characteristics of health service utilization, the nature of wellness and disease, individual provider settings, financial and nonfinancial resources used and needed, and measurement of quality of care.

Course Objectives

Upon successful completion of this course, students will be able to:

• Demonstrate an understanding of those factors that make health care delivery in the United States unique.
• Discuss the relationship between health care and the economy.
• Describe the role of the government on the delivery of health care in the United States.
• Discuss the impact of the “Aging of America” on the delivery and cost of health care.
• Identify major challenges for our health care system of the future and formulate strategies to meet these challenges.

HCA 320 Essentials of Managed Health Care

3 Semester Units

Essentials of Managed Health Care provides a systematic overview of organizational principles, practices, and insights pertinent to the management of health services organizations. This course will go beyond the traditional focus of health care on hospitals and other provider organizations to include suppliers, buyers, regulators, public health and financing organizations.

Course Objectives

Upon successful completion of this course, students will be able to:

• Comprehend the scope of organizational theory and practice in the health care management industry.
• Discuss the distinctive challenges facing health care organizations globally.
• Analyze multiple organizational approaches from different perspectives.
• Understand the roles of leaders and managers in influencing organizational culture, performance and change.

 

HCA 340 Cultural Diversity in Health and Illness

3 Semester Units

This course promotes an awareness of the dimensions and complexities involved in caring for people from diverse cultural backgrounds. The course will review the latest information on the health care delivery system.  It examines the differences existing within North America by probing the health care system and consumers, and explores examples of traditional health beliefs and practices among selected populations. An emphasis on the influences of recent social, political, and demographics changes helps to explore the issues and perceptions of health and illness today.

Course Objectives

Upon successful completion of this course, students will be able to:

• Recognize the cultural phenomena affecting health and describe cultural competency.
• Understand the issues related to health care reform.
• Describe the types of folk medicine.
• Discuss the current health care problems in Asian/Pacific Islander communities, American Indian communities, Hispanic-American communities, and African American communities.

 

HCA 420 Medical Law and Ethics

3 Semester Units

Medical Law and Ethics explores the study of medical ethics, or applied ethics, for healthcare professionals who often face dilemmas that are not experienced by the general population. The fast-paced growth of medical technology has made the study of ethics even more relevant. The study of bioethics, or biomedical ethics, refers to moral dilemmas due to advances in medicine and medical research. Since medical law and ethics are often interrelated, students need to have a clear understanding of both in order to protect themselves, their employer, and the patient. The study of ethics includes many questions for which there is no one answer.

Course Objectives

Upon successful completion of this course, students will be able to:

• Describe the similarities and differences between laws and ethics.
• Discuss the difference between ethics and bioethics.
• Describe how to apply the three decision-making models discussed in this text.

 

BAM 402 Public Relations

3 Semester Units

Public relations introduces the foundations, history, and process of public relations. Students will be exposed to the dynamics of the various populations that public relations personnel work with, and will be able to apply basic systems and communication theory to be able to effectively arrive at solutions to deal with the situations which distinguish the field.

Course Objectives

Upon successful completion of this course, students will be able to:

• Examine the different models of public relations.
• Describe the history of the practice of public relations.
• Identify the key theories that underlie the practice of public relations.
• Explain the standard processes of the practice of public relations.
• Examine the values, laws and ethics that govern the practice of public relations.

 

BAM 411 Human Resource Management

3 Semester Units

Human Resource Management provides a thorough review of essential human resource management concepts and techniques. Current research and developments in the field are covered and trends in human resource management are presented. Reliability, validity, generalizability, utility, person job fit, and bias are also discussed in this course.

Course Objectives

Upon successful completion of this course, students will be able to:

• Illustrate the human resources responsibilities of line and staff (HR) managers.
• Cite specific discriminatory personnel management practices in recruitment, selection, promotion, transfer, layoffs, and benefits.
• Understand at least three methods of collecting job analysis information, including interviews, questionnaires, and observation.
• Explain and illustrate at least six factors that affect the usefulness of interviews.
• Discuss important factors that shape ethical behavior at work.

 

PSY 116 Psychology of Gender

3 Semester Units

Psychology of Gender examines the biological, cultural, and historical factors that influence the development of gender roles and identities. Stereotypes of masculinity and femininity are examined, and the impact that these ideas have on our lives at the personal, social, and institutional levels are explored.

Course Objectives

Upon successful completion of this course, students will be able to:

• Describe the development of stereotypes in children.
• Understand the general sequence of childhood gender role development.
• Develop critical thinking skills and apply them to the area of gender.
• Describe how gender operates in biological and cultural ways.
• Understand controversial issues that have profound implications for the way men and women perceive themselves.

 

PSY 150 Health Psychology

3 Semester Units

Health Psychology examines the correlation between health, illness, and optimal health care from a behavioral science approach. The relationship between health and behavior is explored through an integration of foundational theories, relevant research, and “real-world profiles.”

Course Objectives

Upon successful completion of this course, students will be able to:

• Identify the determinants or factors that influence health.
• Explain why health systems and health policy are considered determinants of health outcomes.
• Discuss the relationship between stress and illness and identify the strategies of coping with stress.
• Discuss the role that health psychologists have in changing health behaviors.

 

BAM 110 Introduction to Accounting

3 Semester Units

Introduction to Accounting reviews the basic approach to accounting with an emphasis on recording, measuring and communicating the accounting data of business. Basic accounting concepts will be explored, including the effects of transactions on financial statements, payroll accounting, accounting for professional and merchandising operations and state and federal income tax deductions.

Course Objectives:

Upon successful completion of this course, students will be able to:

• Prepare an income statement, a statement of owner’s equity, and a balance sheet.
• Understand the concept of journalizing: analyzing and recording business transactions into a journal.
• Learn how to deposit, write, and endorse checks for a checking account.
• Calculate gross pay, employee payroll tax deductions for federal income tax withholding, state income tax withholding, FICA (OASDI, Medicare), and net pay.
• Understand how to record and post purchase and sale transactions.
• Calculate depreciation using one of four methods: straight line, declining balance, units of production, and sum of the years’ digits.