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Course Criteria
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3.00 Credits
PREREQUISITE: ACC-122; Min. grade C-. Addresses concepts of budgetary control as a matter of law and public administration theory. Accounting principles and procedures necessary to implement budgetary controls for governmental units and other not-for-profit institutions and organizations are presented. Prev. Course Codes: (ACC-250) (ACC-085) (ACG-085) Clock Hours: 45 (LEC)
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3.00 Credits
Credit Courses by Program This section summarizes all credit courses offered through CMC by Program. Included with the description are the clock hours, credit hours, and previous course codes used by the course offering. PREREQUISITE: ACC-122; Min. grade C-. Studies cost accumulation methods and reports. Focuses on the concepts and procedures of job order, process, standard and direct cost systems, budgeting, planning, and control of costs. Clock Hours: 45 (LEC)
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3.00 Credits
PREREQUISITE: ACC-131; Min. grade C-. Introduces students to taxation of business entities and transactions. Topics include taxation of property transactions, various tax issues that apply to different tax entities, tax administration and practice, and the taxation effects of formation, operation, and dissolution of corporations, partnerships, S corporations, trusts, and estates. Clock Hours: 45 (LEC)
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3.00 Credits
PREREQUISITE: ACC-121; Min. grade C-. Introduces a microcomputer package, such as Quickbooks, One-write Plus, or similar accounting application for use in a small business. Focuses on installation, starting the application, and converting a manual accounting system to an electronic system. Includes an easy to use bookkeeping system that incorporates all daily transactions and summarizes records in reports for a complete financial picture. Clock Hours: 45 (LEC)
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6.00 Credits
Provides students with a vehicle to pursue special topics of interest. The content of this course is designed on an as needed basis to provide current, up-to-date information. Prev. Course Codes: (ACC-290A) Clock Hours: 0 (LEC)
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3.00 Credits
Provides an opportunity to gain practical experience in applying occupational skills and/or to develop specific skills in a practical work setting. The instructor works with the student to select an appropriate work site, establish learning objectives, and coordinate learning activities with the employer or work site supervisor. For Accounting majors only. Prev. Course Codes: (ACC-130C) (ACC-030C) (ACC-030) (ACG-030C) Clock Hours: 135 (COOP)
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5.00 - 6.00 Credits
Allows the student to provide a service to the community utilizing knowledge and skills acquired from a course in which the student is curently enrolled or has previously taken at the student's respective college.
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6.00 Credits
Assists students who are interested in individual topics within the normal curriculum. The student identifies and selects objectives that he/she needs for industry upgrades or special training to enter the workforce. The student may explore current topics, issues, or activities related to one or more aspects of the Automotive Collision industry.
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60.00 Credits
Focuses on formation, physical properties, chemical properties, and management of soils emphasizing conditions that affect plant growth. Prev. Course Codes: (AGG-115) (AGG-161) (NRM-115) Clock Hours: 60 (LEC)
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3.00 Credits
PREREQUISITE: Requires college-level reading. Studies human cultural patterns and learned behavior. Includes linguistics, social and political organization, religion, culture and personality, culture change, and applied anthropology. Note: Requires college level reading. Prev. Course Codes: (ANT-152) Clock Hours: 45 (LEC)
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