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Course Criteria
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3.00 Credits
Instruction in the fundamental principles of fi nancial accounting. Includes application of accepted principles and procedures for recording business transactions, use of ledgers, fi nancial statement preparation, debt management, receivables management, methods of depreciation, and methods of inventory.
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3.00 Credits
Emphasis on accepted accounting concepts and principles, accounting for partnerships, accounting for corporations, stockholders' equity, corporate earnings, dividends, long-term liabilities and investments, consolidated fi nancial statements, and fi nancial statement analysis. Prerequisite: Accounting I ACC1003with a minimum grade of "C".
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3.00 Credits
Using computers and integrated accounting software, students will transact and complete service and merchandise oriented accounting procedures and activities for sole proprietorship, partnerships, and corporations. Includes general ledger, subsidiary ledgers, accounts receivable, accounts payable, voucher system, fi nancial statement analysis, depreciation, inventory and payroll applications, and integration of these activities with word processing and spreadsheet applications. Prerequisite: Accounting I ACC1003with a minimum grade of "C".
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3.00 Credits
Designed as the fi rst sequential accounting course for students to study accounting as an information development and communication function that supports economic decision-making. The knowledge and skills provided by this course facilitate subsequent academic work in accounting or directly related disciplines. The course provides the foundation for students to perform fi nancial statement analysis; derive information for personal or organization decision; and understand business, governmental, and other organizational entities.
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3.00 Credits
Continuation of fi nancial accounting concepts, principles, theory and practice. Includes fi nancial accounting considerations and examinations beyond the scope of the fi rst-year of study. Includes more complex accounting issues relating to asset management, current liabilities, annuities, present value, future value, debit management, and stockholders' equity transactions. Prerequisite: Accounting II ACC1023with a minimum grade of "C".
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3.00 Credits
Provides instruction in fundamental of managerial accounting, cost accounting systems, and managerial planning and control decisions necessary to analyze and interpret data. Emphasis on strategies for setting and achieving operational goals and objectives.
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3.00 Credits
Laboratory problems that stress the importance of the elements and principles of design to create twoand three-dimensional designs. Reading assignments, slides and fi lm strips to emphasize design in the home, in the community and in industry.
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3.00 Credits
A creative course stressing a variety of approaches to the perceptual understanding of still-life, landscape, fi gure and portrait subjects. Stress is placed on composition, using all types of drawing media. A portfolio of the student's drawings will be presented for grading at the end of the semester.
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3.00 Credits
Students start at their own levels of experience and explore the use of compositions, value and color in creating realistic and abstract and non-objective painting. The media covered includes watercolor, acrylics, and oils. Prerequisite: None Drawing is desirable but not essential).
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3.00 Credits
Understanding, appreciation, and perception of the elements and principles of art used to create drawings, painting, graphics, sculptures, etc. Important periods of art history are presented by lectures, slides, fi lms, and fi lmstrips. Self expression is stressed as the student is introduced to art experience in the classroom.
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