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ACC 113: Principles of Financial Accounting
3.00 Credits
Connecticut State Community College Norwalk
Prerequisites: Eligibility for MAT 136 and ENG 101 or ESL 152. 3 credits formerly AC 11 Financial Accounting Financial accounting theory and practice are oriented toward the corporate form of business organization. Accounting and business transactions are analyzed, recorded and summarized for the preparation of general purpose financial statements. Students not only learn the accounting process but also the use of accounting information as a basis for decision making and gain an understanding of accounting as the language of business
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ACC 117: Principles of Managerial Accounting
3.00 Credits
Connecticut State Community College Norwalk
Prerequisite: ACC 113 with a C or better. 3 credits formerly AC 112 Managerial Accounting Managerial accounting is centered on the use of accounting information as a management tool for decision making, performance evaluation, planning and controlling operations. The fundamental concepts of inventory valuation under job order and process costing methods, cost behavior patterns, cost volume profit analysis, variable costing, budgeting, transferpricing and activity-based costing are studied.
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ACC 125: Accounting Computer Applications I
3.00 Credits
Connecticut State Community College Norwalk
Prerequisite: ACC 113 with a C or better. 3 credits formerly AC 125 Accounting Information Systems Students learn the basic operation of accounting information systems, basic procedures and controls used in processing business transactions, and prepare reports using a hands-on approach. The latest accounting software is used.
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ACC 241: Federal Income Taxes I
3.00 Credits
Connecticut State Community College Norwalk
Prerequisite: ACC 113 with a C or better. 3 credits formerly AC 205 Federal Income Taxes I This course is designed to give the student a basic understanding of federal income taxes for individuals. A hands-on approach involving preparation of the latest tax forms is used. Emphasis is on the tax accounting concepts of the law. Topics covered include taxable income, exemptions, deductions, capital transactions, and determination of taxes to be paid.
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ACC 242: Federal Income Taxes II
3.00 Credits
Connecticut State Community College Norwalk
Prerequisite: ACC 113 with a C or better. 3 credits formerly AC 206 Federal Income Taxes II Students learn the basic understanding of federal income taxes for partnerships, LLC's and "C" and "S" corporations. Tax returns feach type of entity are prepared and taxation for the different types of entities is compared.
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ACC 271: Intermediate Accounting I
3.00 Credits
Connecticut State Community College Norwalk
Prerequisite: ACC 113 with a C or better. 3 credits formerly AC 211 Intermediate Accounting ACC 271 and ACC 272 emphasize theory and concepts and provide an in-depth study of principles, procedures and practices used in financial recording and reporting. This course focuses on the process of creating accounting standards, fundamental accounting concepts, revenue recognition, and the application of concepts to prepare the basic financial statements.
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ACC 272: Intermediate Accounting II
3.00 Credits
Connecticut State Community College Norwalk
Prerequisite: ACC 271 with a C or better. 3 credits formerly AC212 Intermediate Accounting II This course is a continuation of ACC 271. This course covers long-term Assets, liabilities, stockholders' equity, including earnings per share. The effects of the time value of money on Assets and Liabilities. ACC 272 introduces specialized topics such as accounting for income taxes, pensions, and leases covered in ACC 273. Basic concepts, taught in Intermediate I, are reinforced. Continuing emphasis on the concepts governing corporate financial reporting are reinforced. ACC 272 covers the principles and procedures applicable to accounting valuations for current and long-term investments, current and long-term liabilities, stockholders' equity and revenue and expense recognition and measurement.
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ACC 273: Intermediate Accounting III
3.00 Credits
Connecticut State Community College Norwalk
Prerequisite: AC 272 with a C or better. 3 credits formerly AC 213 Intermediate Accounting III A continuation of ACC 271 and ACC 272 to prepare students interested in accounting as a career, it covers specialized topics in accounting, including leases, pensions, accounting for income taxes, price level changes, accounting changes and error analysis, and advanced cash flow and financial statement reporting issues. Emphasis is on the most recent pronouncements of the Financial Accounting Standards Board (FASB).
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ACC 290: Cooperative Education Work Experience
3.00 Credits
Connecticut State Community College Norwalk
Prerequisites: ENG 101, matriculation and sophomore standing in the Business program. Minimum GPA 2.0. Approval of program coordinator required. 3 credits formerly AC299 Cooperative Education Work Experience This course combines a classroom seminar with on-the-job training. Students who meet program eligibility work at an approved Cooperative Education Job Site and attend scheduled seminar on campus or online. The seminar covers the essentials of a learning plan for the work place assignment, career development, and how to incorporate the classroom experience into the workplace. Students must satisfactorily complete the seminar, the final project, and the workplace assignment to receive credit. Faculty assign a final project designed to understand what knowledge the student has obtained from this work experience.
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ANT 105: Introduction to Cultural Anthropology
3.00 Credits
Connecticut State Community College Norwalk
Prerequisite: Eligibility for ENG 101. 3 credits formerly AN 103 People and Culture. Not offered every semester. This is a cross-cultural, non-Western course. The course introduces the student to cultural studies, an area within the discipline of anthropology. Under examination will be the beliefs, values, rituals, customs and material culture that inform and explain any society's world view. A variety of world cultures will be explored, including cultural responses to change in this age of globalization.
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