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Course Criteria
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3.00 Credits
This course covers the fundamentals of financial accounting, including double-entry accounting and the accounting cycle. Other topics include cash, receivables, inventories, plant assets, liabilities, partnerships, corporations and investments.
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3.00 Credits
This course covers the fundamentals of managerial accounting, including manufacturing operations and planning and control. Other topics include budgets, introduction to cost accounting, cost control techniques, methods of measuring performance, financial statement analysis, statement of cash flows and interpretation of financial statements. Prerequisite: ACCT 2301 or equivalent.
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3.00 Credits
A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations and payrolls. Credit by Exam. This course might be part of a Tech Prep Program. See Tech Prep Program listing under ?Student Information?. This course is articulated statewide for the high school Accounting I class.
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3.00 Credits
Basic instruction in the tax laws as currently implemented by the Internal Revenue Service providing a working knowledge of preparing taxes for the individual. Prerequisite: READ 0340 or equivalent.
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3.00 Credits
Career-related activities encountered in the student?s area of specialization are offered through a cooperative agreement between the College, employer, and student. Under supervision of the College and the employer, the student combines classroom learning with work experience. Directly related to a technical discipline, specific learning objectives guide the student through the paid or unpaid work experience. This course may be repeated if topics and learning outcomes vary. Prerequisite: GPA of no less than 2.0 and completion of 12 credit hours or approval of Coordinator of Cooperative Education, Business programs.
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4.00 Credits
A study of utilizing the computer to develop and maintain accounting record keeping systems, make management decisions and process common business applications with emphasis on utilizing a spreadsheet, data base and general ledger software. Prerequisite: ACCT 1303. Offered spring semesters only.
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3.00 Credits
Career-related activities encountered in the student?s area of specialization are offered through a cooperative agreement between the College, employer, and student. Under supervision of the College and the employer, the student combines classroom learning with work experience. Directly related to a technical discipline, specific learning objectives guide the student through the paid or unpaid work experience. This course may be repeated if topics and learning outcomes vary. Prerequisite: GPA of no less than 2.0 and Cooperative Education ACNT 1382 or approval of Coordinator Cooperative Education, Business programs.
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2.00 Credits
Overall roles and missions of the USAF; career fields available. Emphasis on military customs and courtesies, appearance standards, core values, written and personal communication. Introduction to American military history.
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2.00 Credits
Key historical events and milestones in the development of air power as a primary instrument of United States national security. Core values and competencies of leaders in the United States Air Force. Tenets of leadership and ethics.
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3.00 Credits
This course studies digital imaging using raster image editing and/or image creation software: scanning, resolution, file formats, output devices, color systems, and image-acquisitions. Prerequisite: ARTC 1325.
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