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  • ACCT 2470: Governmental and Nonprofit Accounting

    3.00 Credits
    Lake Superior College

    This course is designed to introduce students to the application of fund accounting principles and procedures that are incorporated by governmental units and not-for-profit organizations. The focus will be on the standards promulgated by the Governmental Accounting Standards Board (governmental entities) and on the Financial Accounting Standards Board (not-for-profit entities). The implementation of fund accounting and budgetary considerations will be examined in conjunction with financial reporting for the four governmental fund types as well as proprietary and fiduciary funds. (Prerequisites: ACCT1510 (or instructor consent); ENGL0950 or ENGL0955 or READ0950 or READ0955, or equivalent, or 56 or higher on the reading comprehension portion of the CPT; and MATH0470) (3 hrs lec/0 hrs lab/0 hrs OJT)
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  • ACCT 2480: Fraud Prevention

    3.00 Credits
    Lake Superior College

    This course is designed to introduce students to the responsibilities that management, internal auditors, and external auditors have for maintaining appropriate internal controls within the framework of the Sarbanes-Oxley Act of 2002. The implementation of appropriate internal controls to prevent fraud, to ensure accurate financial records, and to protect the organizations resources will be identified and discussed. (Prerequisites: ACCT1510 (or instructor consent); ENGL0950 or ENGL0955 or READ0950 or READ0955, or equivalent, or 56 or higher on the reading comprehension portion of the CPT; and MATH0470) (3 hrs lec/0 hrs lab/0 hrs OJT)
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  • ACCT 2520: Intermediate Accounting II

    4.00 Credits
    Lake Superior College

    Second of the two Intermediate Accounting course series: this course is a continuation of the comprehensive, in-depth study of financial accounting theories, concepts and practices with an analysis of the influence on financial accounting by various boards, associations, and governmental agencies. Topics that will be covered in detail include the conceptual framework and its impact on the measurement and reporting of investments, current liabilities, contingencies, long-term debt, leases, deferred and accrued income taxes, shareholders' equity, earnings per share, impact and treatment of accounting changes, and error corrections. The impact of these topics will also be incorporated into the study of the four basic financial statements and required disclosures. (Prerequisites: ACCT2420, or concurrent, or instructor consent) (4 hrs lec/0 hrs lab/0 hrs OJT)
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  • ACCT 2570: Comprehensive Review for Accreditation in Accounting

    4.00 Credits
    Lake Superior College

    This course is designed to prepare the student for the Comprehensive Examination for Accreditation in Accountancy, as offered by the Accreditation Council for Accountancy and Taxation, an affiliate of the National Society of Public Accountants. For students not planning to take the comprehensive exam, this course serves as a capstone course for review and integration of the common body of knowledge in the accounting field. (Prerequisites: LGST1420, ACCT1540, and ACCT2420; or instructor's consent) (4 hrs lec/0 hrs lab/0 hrs OJT)
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  • ACCT 2695: Accounting Internship

    1.00 - 3.00 Credits
    Lake Superior College

    This course is designed to provide the student with practical work experience in the accounting field. The internship should provide the student with the opportunity to apply the variety of skills and knowledge that they have been introduced to in the A.A.S. Accountant program through work assignments designed to accomplish the accounting tasks and responsibilities that are consistent with an individually prepared learning objectives plan. (Prerequisites: ENGL0950 or ENGL0955 or READ0950 or READ0955, or equivalent, or 56 or higher on the reading comprehension portion of the CPT; and MATH0470) (0 hrs lec/0 hrs lab/3-9 hrs OJT)
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  • ACCT 2697: Accounting Capstone

    3.00 Credits
    Lake Superior College

    This course is designed to help students to synthesize the variety of skills and knowledge that they have been introduced to in the AAS Accounting program to solve complex problem. Students will be required to analyze and resolve accounting problems by integrating and applying skills and techniques acquired from previous courses. (Prerequisites: ACCT1530 and ACCT1540, or concurrent or instructor consent; and ACCT2420 and ACCT2430, or concurrent, or instructor consent) (3 hrs lec/0 hrs lab/0 hrs OJT)
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  • ACCT 2999: Special Topics in Accounting

    1.00 - 3.00 Credits
    Lake Superior College

    Study of special topics in accounting. Special course topics will be announced in the class schedule.
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  • ADN 1415: Nursing Care of the Adult I

    3.00 Credits
    Lake Superior College

    This course introduces the fundamental nursing care and management of common disease processes of the adult. Concepts of medical surgical nursing will be integrated throughout the content. Pharmacological and non-pharmacological therapies will be introduced. Lab experience will allow the student the opportunity to apply theoretical concepts. (Prerequisites: successful completion of all previous courses on program planner and concurrent enrollment in current semester courses; 78 or higher on the Reading Comprehension portion of the CPT, or READ/ENGL0955 or its equivalent transfer course or higher with a grade of "C" or better; and 71 or higher on the Elementary Algebra Skills portion of the CPT, or MATH 0460 or its equivalent transfer course or higher with a grade of "C" or better) (2 hrs lec/2 hrs lab/0 hrs OJT)
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  • ADN 1417: Fundamentals of Nursing Care

    4.00 Credits
    Lake Superior College

    This course introduces fundamental nursing principles foundational to clinical practice and aligns with ADN1415, expanding on the assessment and application of nursing care. Students will begin to apply evidence-based nursing, the nursing process, and develop clinical judgment. Principles such as diversity, equity, inclusion, comfort, sleep, oxygenation, infection control, wounds, health assessment, health promotion, patient teaching, documentation and informatics are discussed in the classroom setting and then demonstrated in the nursing lab. (Prerequisites: Acceptance into AS Nursing program) (2.5 hrs lec/3 hrs lab/0 hrs OJT)
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  • ADN 1422: Introduction to Pharmacology

    1.00 Credits
    Lake Superior College

    This course introduces principles of pharmacology, pharmacokinetics, pharmacodynamics, safety, client teaching, and developmental considerations with emphasis on the nursing process. In the lab setting, students will demonstrate competency in administering introductory medication skills and routes, use medication reference materials and apply basic medication math skills, terminology, and abbreviations to interpret medication orders. (0.5/1/0)
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