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Course Criteria
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3.00 Credits
Develops personalized approaches to learn and succeed for easier transition into college. Topics include goalsetting, time management, textbook reading strategies, note taking, test-taking, listening techniques, concentration and memory devices, and critical thinking for student success. PREREQUISITE: ACCUPLACER reading score 60-79.
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1.00 Credits
Introduces students to college culture and prepares them for the challenges they will face in higher education. Through a series of interactive seminars, students discover learning in a multicultural environment and use College and community resources to attain education and career goals.
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3.00 Credits
Examines theories and practices associated with successful learning to enhance college success. Areas of study include education and career planning, effective communication, personal management, critical and creative thinking, development of community and awareness of diversity, leadership, and techniques for successful academic performance. Recommended for new and returning students. PREREQUISITE: ACCUPLACER reading score of 80.
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3.00 Credits
Presents the basic elements and concepts of accounting, with emphasis on the procedures used for maintaining journals, ledgers and other related records and for the completion of end-of period reports for small service and merchandising businesses.
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3.00 Credits
Studies federal and state employment laws and their effects on personnel and payroll records. The course is non-technical and is intended to give students a practical working knowledge of the current payroll laws and actual experience in applying regulations. Students are exposed to computerized payroll procedures. PREREQUISITE: ACC 101 or 121, or enrolled concurrently or Instructor's permission.
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3.00 Credits
Introduces accounting and its significant role in making sound business decisions. Designed to teach students how to use financial statements to be wise users of accounting information. Gives practical experience using ratio analysis to make credit and equity decisions. Instructional methods include lecture, case studies, group interaction and Internet research projects.
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4.00 Credits
Introduces the study of accounting principles for understanding of the theory and logic that underlie procedures and practices. Major topics include the accounting cycle for service and merchandising companies, Special journals and subsidiary ledgers, internal control principles and practices, notes and interest, inventory systems and costing, plant assets and intangible asset accounting and depreciation methods and practices.
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4.00 Credits
Continues the study of accounting principles as they apply to partnerships and corporations. Major topics include stocks and bonds, investments, cash flow statements, financial analysis, budgeting and cost and managerial accounting. PREREQUISITES: ACC 121 or equivalent; MAT 106, or higher strongly recommended.
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3.00 Credits
Introduces the capabilities of computer applications in accounting. Includes solving accounting problems of a financial nature and hardware and software controls. PREREQUISITE: ACC 101 or ACC 131.
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3.00 Credits
This course is the study of basic concepts of federal income taxation, including gross income, deductions, accounting periods and methods and property transactions, with emphasis on taxation of individuals and sole proprietorships.
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