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Course Criteria
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2.00 Credits
2 Credit Hours 30 Contact Hours (Lecture) Emphasizes basic study skills in order to strengthen students' chances of completing the current semester successfully.
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3.00 Credits
3 Credit Hours 45 Contact Hours (Lecture) Develops personalized approaches to learn and succeed for easier transition into college. Topics include goal-setting, time management, textbook reading strategies, note-taking, test-taking, listening techniques, concentration and memory devices, and critical thinking for student success.
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1.00 Credits
1 Credit Hour 15 Contact Hours (Lecture) Introduces students to college culture and prepares them for the challenges they will face in higher education. Through a series of interactive seminars, students discover learning in a multicultural environment and use college and community resources to attain education and career goals.
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3.00 Credits
3 Credit Hours 45 Contact Hours (Lecture) Examines theories and practices associated with successful learning to enhance college success. Areas of study include education and career planning, effective communication, personal management, critical and creative thinking, development of community and awareness of diversity, leadership, and techniques for successful academic performance. Recommended for new and returning students.
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3.00 Credits
3 Credit Hours 45 Contact Hours (Lecture) Presents the basic elements and concepts of accounting, with emphasis on the procedures used for maintaining journals, ledgers, and other related records, and for the completion of end-of-period reports for small service and merchandising businesses.
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3.00 Credits
3 Credit Hours 45 Contact Hours (Lecture) Prerequisite: Minimum Reading assessment score (ACCUPLACER 60 or COMPASS 50) and ACC 101 or 121 or current enrollment or faculty consent Corequisite: ACC 101 or ACC 121 Studies federal and state employment laws and their effects on personnel and payroll records. The course is non-technical and is intended to give students a practical working knowledge of the current payroll laws and actual experience in applying regulations. Students are exposed to computerized payroll procedures.
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4.00 Credits
4 Credit Hours 60 Contact Hours (Lecture) Prerequisite: ENG 090, MAT 060, REA 090 Introduces the study of accounting principles for understanding of the theory and logic that underlie procedures and practices. Major topics include the accounting cycle for service and merchandising companies, special journals and subsidiary ledgers, internal control principles and practices, notes and interest, inventory systems and costing, plant assets and intangible asset accounting, and depreciation methods and practices.
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4.00 Credits
4 Credit Hours 60 Contact Hours (Lecture) Prerequisite: ACC 121 or equivalent Continues the study of accounting principles as they apply to partnerships and corporations. Major topics include stocks and bonds, investments, cash flow statements, financial analysis, budgeting, and cost and managerial accounting.
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3.00 Credits
3 Credit Hours 45 Contact Hours (Lecture) Prerequisite: ACC 101 or 121 Introduces the capabilities of computer applications in accounting. Includes solving accounting problems of a financial nature and hardware and software controls.
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3.00 Credits
3 Credit Hours 45 Contact Hours (Lecture) Prerequisite: ACC 121 is strongly recommended This course is the study of basic concepts of federal income taxation, including gross income, deductions, accounting periods and methods, and property transactions, with emphasis on taxation of individuals and sole proprietorships.
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