The Accounting and Economics Program at Young Harris College provides a strong liberal arts background and business foundation for students who major in accounting, business, or economics at a senior college.

Accounting & Economics Faculty

	Chrystal Hood Accounting Professor Office-Goolsby Center, Suite 210 Phone: extension 5576 After Hours Messages: 706/379/4311 x5576 Email: chood@yhc.edu AS (Education), Young Harris College, Young Harris, GA BBA (Accounting), North Georgia College & State University, Dahlonega, GA MBA (Accounting), Brenau College, Gainesville, GA
	Dr. Peter Terrebone Economics and Business Professor Office: Goolsby Center, Suite 202 Phone: (706) 379-5127 Email: pterrebonne@yhc.edu Link to class website AS Pensacola Junior College, Pensacola, FL BS Finance, Florida State University, Tallahassee, FL MS Economics, Florida State University, Tallahassee, FL MA Economics, Emory University, Atlanta, GA PhD Economics, Emory University, Atlanta, GA

** New requirements for an Associate of Science Degree with a Concentration in Business apply to students who begin at Young Harris College in Fall 2007.  Click here to download a PDF of the new requirements.

Classes

Accounting 201 - Principles of Accounting I
An introduction to the fundamental principles and practices of financial accounting. Beginning with the accounting cycle, particular emphasis is given to the preparation of financial statements, plant and intangible assets, depreciation, merchandise inventory evaluation, payrolls, and concluding with the formation and operation of partnerships and corporations.

Accounting 202 - Principles of Accounting II
The course includes the formation of corporations through stock and bond transactions, accounting for partnerships and Limited Liabiltiy Corporations, income taxes long-term investments, cash flows, process and job order cost accounting, budgetary, variable and standard costs, with overall emphasis on interpretation of financial statements and management decision making.

Economics 201 - Principles of Macreconomics
Topics include unemployment, inflation, economic growth and development, and the effects of monetary and fiscal policy on the economy with applications to current economic problems.

Economics 202 - Principles of Microeconomics
Topics include elasticity, utility, economic efficiency, the theory of cost, and government regulation of business with applications to current economic problems. Also, the economics of poverty, pollution, energy, population, international trade, and comparative systems are analyzed.

Economics 210 - Legal Environment of Business
A course designed to provide prospective business managers with a background of the legal environment pertaining to both profit and non-profit organizations, with attention to the changing influences of society and politics that affect such organizations. Social and moral responsibilities of businesses are introduced through a study of rule by law emerging from common law, courts, regulatory activities of legislative bodies, administrative agencies, and executive departments.