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Course Criteria
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4.00 Credits
This course is an introduction to accounting enabling you to achieve a basic working knowledge of accounting and its uses. Emphasis is placed on the need to read and interpret financial statements. Accounting theory and uses of accounting information are integrated with the need to understand the conceptual framework and social role of accounting. Problem solving, ethical issues and computer skills are an integral part of the course. A major goal of the course is to develop your critical-thinking skills. Also offered in Weekend College.
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4.00 Credits
This course emphasizes the use of accounting information to help make managerial decisions. It also covers the basics of cost accounting techniques, budgeting and the use of accounting information for management planning and control. This course helps you develop your critical-thinking and computer-spreadsheet skills. Also offered in Weekend College. Prerequisite: ACCT 2110 with a grade of C- or better.
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4.00 Credits
You will study accounting theory as it relates to principles and the processes of accounting for, and reporting on, business operations. All categories of assets and liabilities are covered. You are required to do extensive research work and problem solving. You will employ critical thinking, Excel and ethical decision-making skills. Also offered in Weekend College. Prerequisite: ACCT 2130 and 2110 with a grade of B or better.
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4.00 Credits
A continuation of ACCT 3110. You will study the remaining balance sheet accounts with special emphasis on the capital structure of corporations. In addition, complex accounting matters such as investments, tax allocation, pension applications, lease capitalization, accounting changes and error corrections are reviewed. One of the key objectives is to provide you with the opportunity to develop skills in the analysis of technical accounting issues. This writing-intensive course emphasizes developing your critical-thinking, problem-solving, research and communication skills within an ethical framework. Also offered in Weekend College. Prerequisite: ACCT 3110.
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4.00 Credits
In this course you will take a theoretical review and analysis of Federal Individual Income Tax laws. Tax research and planning are emphasized. You will study applications that stress theoretical understanding and secondarily, the preparation of income tax returns. Also offered in Weekend College. Prerequisite: ACCT 3110.
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4.00 Credits
This course deals with financial decisions that corporate management must make in its quest to maximize stockholder wealth. Key topics you will study include capital budgeting, valuation of financial assets, determining a firm?s cost of capital, interpretation and analysis of financial information, working capital management and impact of financing decisions on a firm's expected return and risk. The course emphasizes the use of library and computer resources to research companies and finance topics. Also offered in Weekend College. Prerequisites: ACCT 2130; MATH 1070 or MATH 1130.
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4.00 Credits
In this course you will focus on consolidations and accounting for state and local governments and other not-for-profit organizations. You will cover the basics of consolidations with an emphasis on the differences between profit and not-for-profit accounting and the preparation of financial statements for state and local governments and other not-for-profit organizations. This class is particularly beneficial for you if you are interested in working for state and local governments, other not-for-profits, public accounting firms that audit governmental or other not-for-profit entities or if you are planning to take the CPA exam. You will broaden your accounting skills so that you are prepared to work in a variety of organizations. Prerequisite: ACCT 3110.
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4.00 Credits
You will study the elements of product costs, including job, process, standard and variable costing systems and procedures. A managerial emphasis is added through inclusion of cost-volume-profit relationships, management uses of financial and cost data, and introduction to Balanced Score Card theory and practice for strategic analysis, CASB pronouncements and other selected topics. You will increase your Excel skills and further develop your decision-making and critical-thinking skills. Also offered in Weekend College. Prerequisites: ACCT 2130, 3110.
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4.00 Credits
You will study the independent examination of the financial statements and the underlying documents for the preparation of an audit opinion. One of the most important objectives of this course is to provide you with the opportunity to develop skills in critical thinking, exercising judgment, evaluating risks and solving problems. You will complete an actual audit to develop and enhance these skills. You will cover the ethical and legal responsibilities of auditors. Also offered in Weekend College. Prerequisite: ACCT 3120.
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4.00 Credits
This course focuses on intermediate and advanced garment construction, with emphasis on tailoring, fitting, custom-sewing and formalwear techniques. Support structures and fitting are a major component of this course. You must have basic sewing proficiency before taking this course. Prerequisite: FASH 2100, or passing a sewing proficiency exam
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