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Course Criteria
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3.00 Credits
3 Credit Hours 45 Contact Hours (Lecture) This course introduces spreadsheets as an accounting tool. Using an accounting perspective, the student applies fundamental spreadsheet concepts. The spreadsheet is used as a problem solving and decision making tool.
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4.00 Credits
4 Credit Hours 60 Contact Hours (Lecture) Prerequisite: ACC 122 and ACC 135 or CIS 155 Focuses on comprehensive analysis of generally accepted accounting principles (GAAP), accounting theory, concepts and financial reporting principles for public corporations. It is the first of a two-course sequence in financial accounting and is designed primarily for accounting and finance majors. Focuses on the preparation and analysis of business information relevant and useful to external users of financial reports. Explores the theories, principles and practices surveyed in Accounting Principles and critically examines "real-world" financial analysis andreporting issues.
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4.00 Credits
4 Credit Hours 60 Contact Hours (Lecture) Prerequisite: ACC 211 Focuses on the theoretical and practical aspects of accounting for longterm liabilities, stockholders' equity, investments, pensions, and leases. Includes income tax allocation, financial statement analysis, cash flow statements, and accounting methods changes.
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3.00 Credits
3 Credit Hours 45 Contact Hours (Lecture) Prerequisite: ACC 122 Studies the principles, concepts, and tools used in the analysis, design, implementation and integration of accounting systems, internal controls systems, and accounting procedures. Key elements of system analysis, business systems design, accounting software selection, and the acquisition and implementation of systems are studied. Techniques and systems for electronic control systems, electronic data interchange, electronic funds transfer, and web commerce are explored.
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3.00 Credits
3 Credit Hours 45 Contact Hours (Lecture) Prerequisite: ACC 122 Addresses concepts of budgetary control as a matter of law and public administration theory. Accounting principles and procedures necessary to implement budgetary controls for governmental units and other notfor- profit institutions and organizations are presented.
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3.00 Credits
3 Credit Hours 45 Contact Hours (Lecture) Prerequisite: ACC 122 or equivalent with minimum grade of C and ACC 135 or CIS 155 Studies cost accumulation methods and reports. Focuses on the concepts and procedures of job order, process, standard, and direct cost systems, budgeting, planning, and control of costs.
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3.00 Credits
3 Credit Hours 45 Contact Hours (Lecture) Prerequisite: ACC 226 Continues ACC 226 and focuses on the decision making aspects of managerial accounting using electronic spreadsheet applications for assigned problems. Topics include product pricing strategy, capital budgeting, statement of cash flow, and application of linear programming.
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3.00 Credits
3 Credit Hours 135 Contact Hours (Work Experience) Prerequisite: faculty consent For Accounting majors only. Provides an opportunity to gain practical experience in applying occupational skills and/or to develop specific skills in a practical work setting. The instructor works with the student to select an appropriate work site, establish learning objectives, and coordinate learning activities with the employer or work site supervisor.
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4.00 Credits
4 Credit Hours 90 Contact Hours (Lecture/Lab Combination) Designed as an orientation to the automotive collision repair industry. Students receive an overview of job possibilities as well as learning various types of automobile construction. Names, uses, and maintenance procedures for a variety of tools and equipment are covered. Focuses on general collision repair and refinishing shop safety procedures with an emphasis on personal and environmental safety issues. Students also learn the proper handling and disposal of hazardous materials.
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3.00 Credits
3 Credit Hours 67.5 Contact Hours (Lecture/Lab Combination) Prerequisite: ACT 101 or faculty consent Corequisite: ACT 211 Covers sheet metal oxygen-acetylene welding and MIG welding techniques including safety, materials, equipment, and setups. Personal and vehicle protective measures prior to welding procedures are presented.
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