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AB 208: Advanced Automotive Electronics
3.00 Credits
Massachusetts Bay Community College
Prerequisites: AB 102, AB 200, AB 202, AB 203. Co-requisites: AB 201, EL 101. Designed to assist the students in mastering their troubleshooting skills. Covers basic principles of routine troubleshooting and diagnosis of electrical circuits, systems, and components. In addition the course covers complete usage of the Toyota Electrical Wiring Diagram and proper use of related diagnostic instruments. Lecture: 1 hour per week. Lab: 2 hours per week. 3credits
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AC 101: Financial Accounting I
4.00 Credits
Massachusetts Bay Community College
This first course in financial accounting and reporting taken by all business students assumes no prior knowledge of accounting. It introduces the FASB conceptual framework as the logic underlying accounting standards. It develops and traces the basic steps used in accounting and reporting for service-oriented entities and progresses to more complex merchandising firms with inventory valuation considerations. The course culminates in the use of simple financial statement analysis in reaching credit and investment decisions. A general ledger software package embedded in the coursework familiarizes students with the rapid electronic processing of information possible and with the basic outline of all such packages available today. Lecture: 4 hours per week. 4 credits
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AC 101 - Financial Accounting I
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AC 102: Financial Accounting II
4.00 Credits
Massachusetts Bay Community College
Prerequisite: AC 101. This course forms the second half of a twopart course in financial accounting and reporting. It concentrates on measurement and reporting of major balance sheet accounts, which include cash, receivables, investments, plant and equipment, intangibles, current liabilities, long-term debt, contributed capital, and retained earnings. The student learns preparation of the statement of cash flows using the direct method. Further financial statement analysis refocuses on the purposes behind the preparation of financial reports. Lecture: 4 hours per week. 4 credits
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AC 102 - Financial Accounting II
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AC 201: Intermediate Accounting I
4.00 Credits
Massachusetts Bay Community College
Prerequisite: AC 102. This intermediate level course is the first part of a two-course sequence intended for accounting majors. This course in financial accounting and reporting broadens the existing theoretical and conceptual foundation and balances it with technical procedures. Students learn to identify, measure, and communicate financial information in accordance with generally accepted accounting principles. Coverage includes the FASBs conceptual framework of accounting, a review of the accounting process, the reporting requirements for income statement and the statement of retained earnings, classification and valuation in the balance sheet, the statement of cash flows, revenue recognition and income determination, and the concepts of time value of money. Lecture: 4 hours per week. 4 credits
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AC 201 - Intermediate Accounting I
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AC 202: Intermediate Accounting II
4.00 Credits
Massachusetts Bay Community College
Prerequisite: AC 201. The second course in the sequence concentrates on the recognition, valuation, and reporting of the major balance sheet accounts and the related income statement accounts at the intermediate level. Topics include cash, current receivables and liabilities, inventory valuation, investments in debt and equity securities, plant assets and intangibles, long term debt, and stockholders' equity. Lecture: 4 hours per week. 4 credits
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AC 207: Introduction to Taxation
3.00 Credits
Massachusetts Bay Community College
Prerequisite: AC 102. Based on the Model Tax Curriculum, this course introduces students to a broad range of tax concepts and types of taxpayers, particularly within a framework of financial accounting. The role of taxation in the business decision-making process is emphasized. The student is exposed to professional standards and ethics; and learns to do basic tax research and tax planning. This course gives an understanding of the interrelationship and differences between financial accounting and tax accounting. Lecture: 3 hours per week. 3 credits
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AR 101: History And Appreciation of Art I
3.00 Credits
Massachusetts Bay Community College
A study of painting, sculpture, and architecture from the prehistoric period through the 15th-century Italian Renaissance. Includes Egyptian, Greek, Roman and Christian Art; Giotto, Donatello, Brunelleschi, Raphael, and Leonardo da Vinci. Emphasis given to understanding changes in major styles, the role of the artist, and the relationship of Fine Arts to social-cultural trends. Lecture: 3 hours per week. 3 credits
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AR 101 - History And Appreciation of Art I
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AR 102: History And Appreciation of Art II
3.00 Credits
Massachusetts Bay Community College
History of Western Art from the Renaissance to the present. Includes Michelangelo, van Eyck, Durer, Velazquez, Rembrandt, Goya, Picasso, and Matisse. Emphasis is given to sequential development of major styles in painting, sculpture, and architecture, the role of the individual artist, and the relationship of visual arts to socialcultural trends. Lecture: 3 hours per week. 3 credits
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AR 102 - History And Appreciation of Art II
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AR 122: Drawing Composition
3.00 Credits
Massachusetts Bay Community College
Prerequisite: ART 121 or permission of instructor. Emphasis on pictorial composition, advanced drawing techniques, still life, portrait, and the accurate representation of the human form. Designed to develop skill and draftsmanship for all drawing endeavors. 3 studio hours per week. 3 credits
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AR 122 - Drawing Composition
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AR 125: Introduction to Watercolor
3.00 Credits
Massachusetts Bay Community College
Exercises designed to use a wide range of watercolor materials and techniques. Students encouraged to develop their own form of expression. Studio: 3 hours per week. 3 credits
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