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Course Criteria
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3.00 Credits
3 Credits Covers theory and logic that underlie accounting procedures. Course content includes an introduction to accounting concepts, procedures for reading business transactions, preparation of financial statements, accounting for merchandising concerns, corporations, bonds, and other procedures to calculate and maintain accounting information. Prerequisites: College level reading, writing and math skills are required.
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3.00 Credits
3 Credits Focuses on analyzing accounting records and using the results in making management decisions. Prerequisite: ACG-2021
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3.00 Credits
3 Credits Covers basic accounting theory and processes, with an emphasis on balance sheets, income and related earnings statements, investments, cash flow, inventory and estimating. Prerequisite: ACG-2071 or equivalent training
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3.00 Credits
3 Credits Covers long-term investments, tangible fixed assets, acquisitions, utilization retirement, depreciation, depletion and restatement, intangible assets, deferred charges, insurance, special purpose funds, liabilities, accounting for bonds, pensions and leases, corporations, contributed capital at formation and retained earnings. Prerequisite: ACG-2100
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3.00 Credits
3 Credits Covers basic cost concepts of goods and labor, with an emphasis on standard cost. Prerequisite alternative: equivalent courses.
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3.00 Credits
3 Credits Covers cost planning, control, reports and analysis, with an emphasis on the relationship between planning and control. Prerequisite: ACG-2340
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3.00 Credits
3 Credits Provides an overview of microcomputer accounting and its application in the business environment. The student will work through a complete accounting cycle using a full-featured accounting software package in the preparation, interpretation and use of the computer information in financial decision making and problem solving. Prerequisites: ACG-2021 and CGS-1000
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3.00 Credits
3 Credits Covers the psychology of advertising and the preparation of an advertising campaign from research to evaluation.
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3.00 Credits
3 Credits Focuses on hands on field experiences and class work. Students will be assigned to businesses or agencies to gain practical experience in business skills in indoor and outside activities. Activities will include, but not limited to using tools, machinery and equipment, sampling, collecting and recording data. This course may be repeated six times for credit. Credit for this course does NOT apply toward an Associate in Arts degree
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3.00 Credits
5.00 Vocational Credits 150 Clock Hours A general introduction to the procedures related to automotive shop safety, tool and equipment orientation, hazardous waste handling and disposal, the use of service information, mathematical computations commonly used in the automotive industry, preventive maintenance services, employability and communication skills.
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