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Course Criteria
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3.00 Credits
An overview of early childhood programs and curricula, history, trends, and career opportunities are introduced. Quality characteristics of the environment and the role of the professional are examined. Five clock hours (minimum) of observation of children in various settings is required. Prerequisite: Reading Proficiency or concurrent enrollment in RDG:030 or ENG:070.
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3.00 Credits
Students will actively participate in the daily operation of a quality early care and education setting for 6 hours each week, plus additional seminar meetings. A qualified supervisor will guide students through selecting, planning, and organizing curriculum in developmentally appropriate ways. Students will be involved in writing and implementing experiences for children as well as reflecting on their own practice. Prerequisites: ECE:104 (or concurrent enrollment) and ECE:101 and ECE:125 all with minimum grades of "C" and Reading Proficiency or concurrent enrollment in RDG:030 or ENG:070.
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3.00 Credits
An introductory course in the principles of accounting with emphasis on practice in bookkeeping techniques, designed to familiarize career students with the basic accounting system and the knowledge of keeping records. Prerequisite: Reading Proficiency.
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4.00 Credits
The emphasis of this course is on the measurement and presentation of financial data. The course focuses on preparation and use of corporate financial statements consistent with General Accepted Accounting Principles. Prerequisite: ACC:100 or one year of high school accounting or department approval, and Reading Proficiency.
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3.00 Credits
Reinforces ACC:110 Financial Accounting topics on reporting corporate long term liabilities, intercompany investments and the Statement of Cash Flows. Introduces Managerial Accounting with coverage of cost accounting systems, cost-volume-profit analysis, capital budgeting and other current managerial accounting topics. Prerequisite: ACC:110 with grade of "C" or better or department approval and Reading Proficiency.
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3.00 Credits
Emphasis is on evaluation and utilization of accounting data for the purpose of planning and controlling operations. Topics include financial statement analysis, methods of cost accumulation, budgeting, standard costs, direct costing, and cost-volume-profit analysis. Prerequisite: ACC:110 with grade of "C" or better or department approval and Reading Proficiency.
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3.00 Credits
This survey course introduces various commercial accounting software in a hands-on environment. Topics covered include general ledger, receivables, payables, inventory, payroll, and importing and exporting accounting data to other software. The course provides an introduction to accounting applications of spreadsheet and presentation software and the Internet. No previous computer experience is necessary. Prerequisite: ACC:100 and/or ACC:110 and/or Departmental approval and Reading Proficiency.
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3.00 Credits
This course covers accounting applications using spreadsheet software as a tool in solving accounting problems and presenting and analyzing accounting data. Topics include using spreadsheet software to prepare accounting reports such as the income statement, balance sheet, statement of cash flow, and special purpose accounting reports for decision making. Financial reports are analyzed using spreadsheet software. In addition, auditing a worksheet and graphical analysis of accounting information is performed using the charting feature of spreadsheet software. Prerequisite: ACC:110 or Departmental approval and Reading Proficiency.
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3.00 Credits
This course covers how to build a database for accounts receivable, accounts payable, inventory, fixed assets and payroll. Prerequisite: ACC:110 or Departmental approval and Reading Proficiency.
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3.00 Credits
A study of the general principles of cost accounting with emphasis on process and job order cost accounting; methods of collection, preparation and interpretation of data, as well as preparation of records and reports. Prerequisite: ACC:111 or ACC:114 and Reading Proficiency.
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