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Course Criteria
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3.00 Credits
In this course, students use the microcomputer in managerial accounting. Emphasis is on a variety of software programs for managerial accounting applications. Upon completion of this course, the student will be able to use various managerial accounting software programs. PREREQUISITE: ACT 246
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3.00 Credits
This course focuses on federal, state and local laws affecting payrolls. Emphasis is on payroll accounting procedures and practices, and on payroll tax reports. Upon completion of this course, the student will be able to apply knowledge of federal, state and local laws affecting payrolls. PREREQUISITE: BUS 241 or permission of the instructor
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3.00 Credits
This course focuses on the fundamentals of the federal income tax laws with primary emphasis on those affecting the individual. Emphasis is on gross income determination, adjustments to income, business expenses, itemized deductions, exemption, capital gains/losses, depreciation, and tax credits. Upon completion of this course, the student will be able to apply the fundamentals of the federal income tax laws affecting the individual. CORE
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3.00 Credits
This course familiarizes the student with cost accounting principles and techniques. Emphasis is on procedures to provide data for job order and continuous process types of industries, determination of unit costs, and preparation of cost reports. Upon completion of this course, the student will be able to apply cost accounting principles and techniques. PREREQUISITE: BUS 241
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3.00 Credits
This course is designed to help the student find personal meaning in works of art and to develop a better understanding of the nature and validity of art. Emphasis is on the diversity of form and content in original works of art. Upon completion, students should be understand the fundamentals of art and the materials used, as well as have a basic overview of the history of art.
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3.00 Credits
This course covers the art experience through supervised visits to museums and art galleries. Emphasis is placed on learning through critical study. Upon completion, students should be able to write a critical analysis of the art work experience that demonstrates an understanding of aesthetics.
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3.00 Credits
This course provides the opportunity for students to develop perceptional and technical skills in a variety of media. Emphasis is placed on communication through experimenting with composition, subject matter, and techniques. Upon completion, students should demonstrate and apply the fundamentals of art to various creative-drawing projects.
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3.00 Credits
This course advances the students' drawing skills in various art media. Emphasis is placed on communication through experimentation, composition, technique, and personal expression. Upon completion, students should demonstrate creative drawing skills, the application of the fundamentals of art, and the communication of personal feelings and thoughts. PREREQUISITE: ART 113
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3.00 Credits
This course introduces the basic concepts of two-dimensional images. Emphasis is placed on the elements and principles of design, understanding and familiarization with art materials, and the arrangements and relationships between them. Upon completion, students should demonstrate an effective use of these elements and principles of design in creating two-dimensional compositions.
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3.00 Credits
This course introduces art materials and principles of design that acquaint the beginner with the fundamentals of three-dimensional art. Emphasis is placed on the use of art fundamentals and the creative exploration of materials in constructing three-dimensional art works. Upon completion, students should demonstrate basic technical skills and a personal awareness of the creative potential inherent in threedimensional art forms.
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