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Course Criteria
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3.00 Credits
CIP 5203015104 An introduction to corporate financial statements, including their preparation using generally accepted accounting principles, their use in decision-making by persons outside the business organization, and their analysis and interpretation. (4 SCH, 3 lecture, 1 lab) Prerequisite: Sophomore standing or approval of the division chair. Required skill level: College level reading, writing and math.
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3.00 Credits
CIP 5203015104 An introduction to principles of managerial accounting, with an emphasis on the use of accounting information to support managerial decision-making in manufacturing and service settings to facilitate planning and control. (4 SCH, 3 lecture, 1 lab) Prerequisite: ACCT 2401. Required skill level: College level reading, writing and math.
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3.00 Credits
CIP 5203020004 Introduction to utilizing the computer in maintaining accounting records, making management decisions, and processing common business applications with primary emphasis on a general ledger package. (3 SCH, 2 lecture, 2 lab) Prerequisite: ACNT 1403 or approval of the division chair. Required skill level: Pass an office skills math exam.
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3.00 Credits
CIP 5203010004 A study of accounting concepts and their application in transaction analysis and financial statement preparation and asset and equity accounting in proprietorships and corporations. Emphasis is placed on accounting cycle for service and merchandising enterprises. Topics covered include special journals, notes, bad debts, cash control, payroll, and the use of computers in accounting. (3 SCH, 2 lecture, 2 lab) Prerequisite: ACNT 1403 or approval of the division chair. Required skill level: Pass an office skills math exam.
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3.00 Credits
CIP 5203010004 A study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment. (3 SCH, 2 lecture, 2 lab) Prerequisite: ACNT 1403 or approval of the division chair. Required skill level: Pass an office skills math exam.
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3.00 Credits
CIP 5203020004 This course prepares the student to sit for the exam given by the American Institute for Professional Bookkeepers. (3 SCH, 2 lecture, 2 lab) Prerequisite: ACNT 1403, ACNT 1325, and ACNT 1329, or approval of the division chair. Required skill level: Pass an office skills math exam.
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3.00 Credits
CIP 5203020004 A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis is placed on understanding the complete accounting cycle and preparing financial statements, bank reconciliation, and payroll. (4 SCH, 3 lecture, 2 lab) Prerequisite: POFT 1321 or approval of the division chair. Required skill level: Pass an office skills math exam.
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3.00 Credits
CIP 5203010004 A study of practical applications of accounting with emphasis on cost behavior, capital management decisions, budgeting, financial statement analysis, and income tax effects. (3 SCH, 2 lecture, 2 lab) Prerequisite: ACNT 1325 or approval of the division chair. Required skill level: Pass an office skills math exam.
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3.00 Credits
CIP 4502015325 Key concepts, methods and theory in the study of cultural diversity, social institutions and culture change among world peoples. (3 SCH, 3 lecture, 0 lab) Required skill level: College level reading and writing.
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3.00 Credits
CIP 0409010002 A study of structural systems including concrete foundations and frames, wood framing and trusses, and structural steel framing systems. Includes detailing of concrete, wood, and steel to meet industry standards including the American Institute of Steel Construction and The American Concrete Institute. (3 SCH, 2 lecture, 2 lab) Prerequisite: DFTG 1305 or approval of the division chair.
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