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ACC 1015: Fundamentals of Accounting Practice
3.00 Credits
College of Southern Maryland
Prerequisite: none This course addresses the role of accounting in society and business, with a special emphasis on fundamental concepts and the basic design of accounting systems. The course will provide an overview of the basic topics in financial and managerial accounting, with emphasis on the principles and procedures for understanding how accounting is used in business operations, as well as how accounting and accounting reports are used by managers, investors, and other business stakeholders in their decision-making processes. This course is recommended for non-business majors. ACC-1015 does not meet the transfer accounting principles requirement for business majors. Note that students majoring in accounting, business, and management development programs may not receive credit for this course, and thus should register for ACC-2010. Offered days and evenings in the fall and spring semesters.
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ACC 1950: Accounting Internship
3.00 Credits
College of Southern Maryland
Prerequisite: ACC 2020 and ENG 1010 Students combine academic study with on-the-job experience by working on training assignments coordinated by departmental faculty. The major objective of this internship is the application of classroom theory in a work environment. Grading in this course is pass or fail. Offered irregularly.
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ACC 2027: Federal Income Tax Accounting I
3.00 Credits
College of Southern Maryland
Prerequisite: ACC 2010 Students learn how federal income tax laws and regulations relate to individuals. Topics include gross income, deductions and exclusions, capital gains and losses, withholding, and tax liability.
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ACC 2310: Auditing
3.00 Credits
College of Southern Maryland
Prerequisite: ACC 2100 Students study the principles and practices of the auditing process including a variety of types of audits. Special emphasis will be placed on the development of an audit program, an examination of audit standards, and a review of the system of internal control. Offered irregularly.
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ACC 2340: Cost Accounting
3.00 Credits
College of Southern Maryland
Prerequisite: ACC 2020 Students examine how managers reach company objectives using cost analysis. Topics include cost-volume-profit relationships, cost accumulation studies, profit planning, direct and indirect costing, and cost allocation. Offered in the fall semester.
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ACC 2681: Business Finance
3.00 Credits
College of Southern Maryland
Prerequisites: ACC 2010 Students examine business finance in the American economy. Topics include forms of business, equity and credit capital, cost of capital, ratio analysis, cash flow, capital budgeting, financial leverage, and time-value-of-money. Students who have received credit for ACC-2680 cannot receive credit for ACC-2681. Credit for this course may be earned through DSST (formerly DANTES). Offered irregularly.
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ACC 2910: Cooperative Education I:Accounting
3.00 Credits
College of Southern Maryland
Prerequisite: ACC 2020, ENG 1010; and completion of six additional credits earned toward an associate degree or certificate, plus permission of the department chair Cooperative education allows students to combine academic study with on-the-job experience by working on paid training assignments coordinated by departmental faculty. The major objective of cooperative education is the application of classroom theory in a work environment. This course is specifically designed for students who are pursuing a degree or certificate in accounting. Grading in this course is pass or fail.
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ACC 2920: Cooperative Education II:Accounting
3.00 Credits
College of Southern Maryland
Prerequisite: ACC 2910 plus permission of the department chair Students continue the cooperative education assignment begun in ACC 2910 or begin a new assignment. Grading in this course is pass or fail.
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ART 1010: History of Western Art I-Prehistoric to Gothic Period
3.00 Credits
College of Southern Maryland
Prerequisite: none Students survey the development of painting, sculpture, and architecture in Western culture from the Paleolithic Period of pre-history to the late Gothic Period of the 14th century. The focus of the study will be a historical chronology looking specifically at the formation and progression of social, cultural, and historical events that shaped the development of human aesthetic and sense of taste in the arts. The class observes how artistic styles over time, and through a cross-cultural analysis, compare the stylistic characteristics of each. Material in the classroom is presented through slides, videos, and lectures. There is a great deal of required reading and at least one field trip to an area museum.
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ART 1025: History of Architecture
3.00 Credits
College of Southern Maryland
Prerequisite: none Students explore the development of architectural styles and design beginning in the ancient world from Egypt through classical Greece and the Roman Empire. Study of the Gothic cathedrals in the west and temples in the east, the Renaissance and the Baroque in Europe, and native dwellings in North America provide the foundation for the innovations of modern architecture around the world. Stylistic, technical, historical, cultural, and aesthetic considerations are studied. Students investigate the relevancy and develop an understanding of the importance of architecture within a global context.
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