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ACC*H 113: Principles of Financial Accounting
3.00 Credits
Connecticut State Community College Naugatuck
(formerly ACCT-H101) 3 cr. Prerequisites: ACC*H113 is a rigorous college level course. Students should have completed all developmental course work. The course offers an introduction to financial accounting with an emphasis on the use and interpretation of financial accounting information. It introduces the student to the balance sheet, income statement, statement of retained earnings, the cash flow statement and the operation of an accounting information system. The course focuses on the fundamental theory and principles of accounting, and utilizes accounting procedures to clarify and demonstrate the underlying concepts. The computer is used in this course.
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ACC*H 113 - Principles of Financial Accounting
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ACC*H 117: Principles of Managerial Accounting
3.00 Credits
Connecticut State Community College Naugatuck
(formerly ACCT-H102) 3 cr. Prerequisite: ACC*H113. The major objectives of this course are to introduce management tools and models that use accounting information. The use of accounting information for planning, controlling, and decision-making is explored in topics including cost behavior, budgeting and cost accounting. The analysis and interpretation of information are stressed in this rigorous one semester management accounting course. The computer is used in this course.
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ACC*H 117 - Principles of Managerial Accounting
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ACC*H 123: Accounting Software Applications
3.00 Credits
Connecticut State Community College Naugatuck
(formerly ACCT-H103) 3 cr. Prerequisites: Grade of "C" or better in ACC*H113, CS*H105, andMAT*H137. Corequisite: ACC*H117. Recognizing the importance of computer skills in accounting, this course is designed to acquaint the student with techniques and procedures in using microcomputers as a problem-solving tool in accounting and related disciplines. A PC accounting package and a computerized spreadsheet package will be used in the course. The course will be appropriately rigorous, and the spreadsheet usage will be centered around problems typical of a second semester accounting course.
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ACC*H 123 - Accounting Software Applications
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ACC*H 231: Cost Accounting I
3.00 Credits
Connecticut State Community College Naugatuck
(formerly ACCT-H204) 3 cr. Prerequisite: ACC*H117. This rigorous course deals with the study of cost accounting concepts and theories that are used in assisting management in planning future policies and operations. The accounting for job order costing and process costing will be fully developed, as well as cost drivers and activity-based costing.
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ACC*H 231 - Cost Accounting I
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ACC*H 241: Federal Taxes I
3.00 Credits
Connecticut State Community College Naugatuck
(formerly ACCT-H203) 3 cr. The Federal Income Tax course is a one-semester study of the Internal Revenue Code as it pertains to individuals. Its purpose is to introduce the student to the federal income tax laws and the application of those laws to the preparation of tax returns.
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ACC*H 241 - Federal Taxes I
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ACC*H 271: Intermediate Accounting I
3.00 Credits
Connecticut State Community College Naugatuck
(formerly ACCT-H201) 3 cr. Prerequisite: Grade of "C" or better in ACC*H117 . This course is designedto develop a high level of technical competence. Beginning with basic accounting issues, the course develops students' skills to the point at which they can handle complex professional level problems requiring not only a knowledge of procedures, but also a keen awareness of the concepts behind them. Consideration is given to analysis and interpretation of financial data.
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ACC*H 271 - Intermediate Accounting I
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ACC*H 272: Intermediate Accounting II
3.00 Credits
Connecticut State Community College Naugatuck
(formerly ACCT-H202) 3 cr. Prerequisite: Grade of "C" or better in ACC*H117 . ACC*H272 is a continuationof the studies begun in CCT-H201. Particular emphasis is on the topics involving financial statement reporting and disclosure. Subjects covered in depth include current and long-term liabilities, long term investments, the accounting for corporate capital, retained earnings and dividends, the preparation of the Cash Flow Statement, and Income Tax Accounting.
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ACC*H 272 - Intermediate Accounting II
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ACC*H 290: Cooperative Education Work Experience
3.00 Credits
Connecticut State Community College Naugatuck
(formerly ACCT-H290) 3 cr. Prerequisites: 9 credits in Accounting to include ACC*H113, 117, 271 and CSA*H105 or , ACC*H113, 117, 123 and CS*H105 (grade of "C" or betterin all.) This elective course is designed to provide accounting majors with an opportunity to integrate classroom theory with practical, on-the-job training in an appropriate accounting setting. It consists of: 1. two-hour Professional Development Workshop 2. minimum 225-hour Cooperative Work Experience 3. weekly one-hour Co-op Seminar.
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ACC*H 290 - Cooperative Education Work Experience
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ACC*H 291: Cooperative Education Work Experience II
3.00 Credits
Connecticut State Community College Naugatuck
(formerly ACCT-H291) 3 cr. Prerequisite: ACC*H290, "C" or better . This second elective course is availablefor the more advanced accounting student (not recommended for transfer). It consists of: 1. minimum 225-hour Cooperative Work Experience 2. a special project under the direction of an Accounting faculty member (arranged through Co-op Office).
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ACC*H 291 - Cooperative Education Work Experience II
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ANT*H 101: Introduction to Anthropology
3.00 Credits
Connecticut State Community College Naugatuck
(formerly ANTH-H101) 3 cr. This course is an introduction to physical and cultural anthropology. Topics include a study of genetics and evolution, the origins of man and the development of culture, human variation and race, archaeology, language and communication, marriage and family patterns, kinship and descent, religion, the arts, economic and political organization, personality and culture, and cultural change. (Fall)
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ANT*H 101 - Introduction to Anthropology
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