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Course Criteria
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5.00 Credits
This course emphasizes fundamental principles of double-entry accounting and the preparation of financial statements for sole proprietorships. Prerequisite: MATH 098 or equivalent or consent of instructor.
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5.00 Credits
This course emphasizes accounting for partnerships and corporations. Topics include, but are not limited to, accounting for fixed and intangible assets, payroll, stocks, bonds, the statement of cash flows, and financial statement analysis. Prerequisite: ACCT& 201.
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5.00 Credits
This course emphasizes accounting for departments and branches, cost accounting in a manufacturing environment, cost-volume-profit analysis, budget preparation and analysis, standard costs, segment reporting, differential costs and revenues, and capital budgeting decisions. Prerequisite: ACCT& 201 and 202.
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5.00 Credits
This course emphasizes accounting for governmental and not-for-profit entities. ACCT 250 applies the theories and concepts of GASB Statement #34 to governmental agencies. Topics to be covered include, but are not limited to: fund management, budget preparation, and accounting for appropriated funds. Prerequisite: ACCT& 201
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5.00 Credits
ACCT 260 is an introductory course in taxation emphasizing the preparation of individual federal income tax returns. The course focuses on history, economics, social aspects, equity, and structure of the federal income tax laws of the United States. Prerequisite: ACCT& 201
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3.00 Credits
ACCT 270 is an introductory course covering aspects of the Fair Labor Standards Act, the Social Security Act, Federal Income Tax withholding laws, and other laws affecting payroll operations and employment practices. Prerequisite: ACCT& 201
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2.00 Credits
For those interested in short-term training (phlebotomy, dental aid, etc.), exposes prospective healthcare students to the healthcare delivery system; roles and scope of practice of various healthcare professionals; skills needed for a successful practitioner; the healthcare environment; and a brief review of legal issues in healthcare.
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4.00 Credits
Designed to introduce healthcare professionals and students to the basics of safe and effective venipuncture procedures and specimen collection. Highlighted will be the phlebotomist as an individual/team member; preparation of supplies/equipment; circulatory system physiology and venipuncture; and ethical/legal implications.
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2.00 Credits
Expansion of phlebotomy skills as introduced in AHC 101, Introduction to Phlebotomy: Blood Collection Essentials. The course will offer lecture and lab sessions, with emphasis on hands-on practice and dexterity for successful and safe venipuncture. Prerequisite: AHC 101 or permission of instructor.
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4.00 Credits
Exposes healthcare students to basic interdisciplinary pharmacological concepts and drug therapies, according to body systems and diseases. Representative drugs in each classification will be explored, along with fundamental patient care principles applied to the field of pharmacology.
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