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Course Criteria
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4.00 Credits
A study of the theory and practice of accounting; includes procedures in the accounting cycle from journalizing, posting, and the trial balance through the preparation of financial statements, adjusting and closing entries, and the post-closing trial balance. Application of principles is made to service and merchandising enterprises. Also included are: notes and interest; deferrals and accruals; uncollectible accounts; merchandise inventory valuation; and plant assets and depreciation. Class hrs. 5. Prerequisite: MATH 003 Beginning Algebra.
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4.00 Credits
This course examines how managers use accounting information for their decision-making, planning and control responsibilities. Cost behavior, relevant information, the development of master and capital budgets and product costing practices are examined through the use of problems and cases. Although manufacturing settings are at the core of managerial accounting courses, non-profit, retail, wholesale, selling and administrative situations are also presented in a balanced, flexible way. Class hrs. 4; Lab hrs. 1. Prerequisite: ACC 119 Financial Accounting.
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4.00 Credits
This course provides an overview of the basic topics in financial and managerial accounting. Survey of accounting emphasizes how accounting and accounting reports are used by managers, investors and other business stakeholders. Recommended for non-business majors in the liberal arts, science, and technology programs, this course offers an excellent opportunity to begin examining topics that are explored in greater depth in upper level management programs, law schools and in a variety of professional and technical majors. Class hrs. 5. Prerequisite: MATH 110A College Algebra with Trigonometry.
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4.00 Credits
This course explores accounting as it is practiced in a computerized accounting environment. The process of gathering, processing, reporting and communicating financial information is first considered in a traditional classroom setting where a strong emphasis is placed on accounting reasoning and principles and later explored at length in the accounting laboratory where "QuickBooks" software is used to solve accounting problems. Class hrs. 3; Lab hrs. 2.Prerequisite: MATH 002 Prealgebra.
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4.00 Credits
Building on the learning experiences developed in Computerized Accounting 1, this course explores more advanced topics in Accounting and "QuickBooks" software. Students learn to usespecial journals and the accounting for merchandising companies. Accounting for notes and accounts receivables with consequent issues of bad debts are considered at length. An important learning objective of this course is the completion of the accounting cycle. Participation in a computer workshop that connects all of the concepts, processes and practices of both computerized accounting courses serves as a capstone for the class. Class hrs. 2.5; Lab hrs. 2.5. Prerequisite: ACC 130 Computerized Accounting.
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4.00 Credits
As a first course in the taxation of individuals-an emphasis is placed on a practical understanding of the tax laws that lead to improved quality of reporting on tax returns. Extensive use of state-of-the-art tax software to prepare individual income tax returns is an important element in the educational process. Office support specialists are also called upon to assist accountants in the preparation of the returns of business entities, and, as such, some background instruction is also provided in this important area of taxation. Class hrs. 2.5; Lab hrs. 2.5. Prerequisite: MATH 002 Prealgebra.
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3.00 Credits
Selected students enrolled in the Accounting Curriculum intern at organizations appropriate to learning about accounting in the workplace. Students integrate classroom theory with a monitored and supervised work experience. Periodic meetings with a faculty advisor and written assignments are required. Students must receive written permission of the Curriculum Chair to register for this course. 180 hours per semester. Prerequisites: approval of Curriculum Chair, GPA of 2.5 or greater, 12 credits including ACC 119 Financial Accounting, ENG 101 Composition and Literature I, and DP 103 Computer Information Systems.
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4.00 Credits
Consideration of the more advanced aspects of general accounting; an intensive study of the content and form of the income statement and the classification and items of the balance sheet; cash and cash forecasting; receivables and classification; inventory accounting; temporary investments-recording and classification; acquisition, use, and retirement of plant and equipment. Computerized instruction is integrated within the course. Class hrs. 4; Lab hrs. 1. Prerequisite: ACC 120 Managerial Accounting.
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4.00 Credits
Continuation of the comprehensive study of balance sheet classifications and items; long-term investments; current liabilities; long-term liabilities; accounting for leases; accounting for pensions; owner's equity; revenue recognition; earnings per share; statement of changes in financial position; and reporting impact of changing prices. Computerized instruction is integrated within the course. May be taken for Honors. Class hrs. 4; Lab hrs. 1. Prerequisite: ACC 203 Intermediate Accounting I.
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8.00 Credits
This is a beginning course that introduces the student to the foundations, basic principles and the role of the registered professional nurse. Emphasis is on the scientific approach as it relates to the nursing process. Concepts related to health, stress, communication and culture are introduced as the student begins to participate in client-nurse relationships. Skills relative to the practice of nursing are taught/practiced in the laboratory/hospital setting. Class hrs. 4; Lab hrs. 4; Clinical hrs. 8. Enrollment limited to students matriculated in the ADN program. Offered fall semester.
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