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Course Criteria
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3.00 Credits
This course addresses the concepts and procedures of financial accounting and reporting for sole proprietorship, partnership, and corporate forms of organization in both service and merchandising firms. It also provides a more in-depth review of accounting for account receivables, short-term investments, inventories, plant assets, liabilities, payroll, stock transactions, dividends, and retained earnings. AC.
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3.00 Credits
This course is a continuation of Accounting 2301 with an emphasis on managerial accounting, budgeting, and accounting for manufacturing organizations. It includes the development of cash flow statements, using both the direct and indirect methods, cost behavior and costvolume- profit analysis, contribution versus the absorption method of financial accounting, developing a capital and master budget for a manufacturing concern, flexible budgets and standards for control, departmental and activity-based accounting, overhead application and job-costing, and process-costing systems. Prerequisite: ACCT 2301. AC.
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3.00 Credits
This is a course in computerized accounting systems that includes the hands-on use of accounting software and an analysis of manual versus computerized accounting systems. The software used is a full-fledged accounting package used in businesses using microcomputers in today's market. Prerequisite: ACNT 2301. TEC.
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3.00 Credits
This course provides a comprehensive study of both payroll accounting and the applicable payroll laws, tax forms, tax deposit procedures, and recordkeeping requirements. The students will first gain a thorough knowledge of manual payroll accounting systems, and then complete a computerized practice set. Prerequisite: ACCT 2301 or concurrent enrollment. TEC.
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3.00 Credits
This is an introductory course emphasizing the understanding and appreciation of painting, sculpture, architecture, and other art forms. AC.
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3.00 Credits
This course is designed to teach software theory and structured programming methods used to solve business data problems. It includes discussion of business applications, testing, documentation, input specification, and report generation. Prerequisite: COSC 1301. AC.
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3.00 Credits
Introduction to business programming techniques. Includes structured programming methods, designing customized software applications, testing documentation, input specification, and report generation. AC.
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3.00 Credits
This course addresses basic principles of nutrition in health and disease. Topics include food selection and quality of nutrients in normal and therapeutic diets related to physiological and psychological needs of individuals, including consideration of socioeconomic background. AC.
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4.00 Credits
This course provides a survey of biology for science and psychology majors. Topics include biochemistry, cell structure and function, evolution, genetics, and organismal diversity. AC.
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4.00 Credits
This course is a continuation of BIOL 1406. Topics include structure and function of organisms (with fetal pig dissection in lab), development, reproduction, and ecology. Prerequisite: BIOL 1406. AC.
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