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Course Criteria
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3.00 Credits
3.00 credits (2.00 lec/1.00 lab) This course is an application of Excel 2000 for Windows, a computerized spreadsheet, to typical business situations. The student will design and implement spreadsheets to accomplish the goals of typical business situations. Prerequisites: ACCT 1255; placement into READ 0200 or placement into ESOL 0052 or completion of READ 0100 or ESOL 0042 with faculty recommendation into ESOL 0052; placement into MATH 0070 or completion of MATH 0060.
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4.00 Credits
4.00 credits (4.00 lec) This course covers accounting for materials, labor and factory overhead in a manufacturing entity. Topics include process costing, job order costing, budgeting and a special emphasis on activity-based costing. Prerequisites: ACCT 1210; placement into READ 0200 or placement into ESOL 0052 or completion of READ 0100 or ESOL 0042 with faculty recommendation into ESOL 0052; placement into MATH 0070 or completion of MATH 0060.
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1.00 Credits
4.00 credits (4.00 lec) This course is an advanced study of accounting theory and concepts, including analysis and practical application of the influences on financial accounting by various policy-making boards and governmental agencies. Topics include the income statement, balance sheet, statement of cash flows, assets and liabilities. Prerequisites: ACCT 1210; placement into READ 0200 or placement into ESOL 0052 or completion of READ 0100 or ESOL 0042 with faculty recommendation into ESOL 0052; placement into MATH 0070 or completion of MATH 0060.
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2.00 Credits
4.00 credits (4.00 lec) This course is a continuation of the comprehensive study of accounting theory and concepts. Topics include owners' equity, revenue recognition concepts, changes in price levels and financial statement analysis. Prerequisites: ACCT 2230; placement into READ 0200 or placement into ESOL 0052 or completion of READ 0100 or ESOL 0042 with faculty recommendation into ESOL 0052; placement into MATH 0070 or completion of MATH 0060.
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2.00 Credits
2.00 credits (2.00 int) This course provides students with actual work experience in an accounting position. A competency-based training plan will be developed for each student. Prerequisites: ACCT 1210 and instructor approval; placement into READ 0200 or placement into ESOL 0052 or completion of READ 0100 or ESOL 0042 with faculty recommendation into ESOL 0052; placement into MATH 0070 or completion of MATH 0060.
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1.00 Credits
1.00 credit (1.00 lab) This is a capstone course intended to provide an opportunity for students to show their grasp of the accounting material covered in the two years of the Accounting Technician programs. It will consist of the completion of two or three comprehensive practice sets. Prerequisites: ACCT 1210, 1220, 1255, 2230; placement into READ 0200 or placement into ESOL 0052 or completion of READ 0100 or ESOL 0042 with faculty recommendation into ESOL 0052; placement into MATH 0070 or completion of MATH 0060.
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3.00 Credits
Prerequisites: One course in ACCT; placement into READ 0200 or placement into ESOL 0052 or completion of READ 0100 or ESOL 0042 with faculty recommendation into ESOL 0052; placement into MATH 0070 or completion of MATH 0060.
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3.00 Credits
3.00 credits (3.00 lec) The Human Experience explores what it means to be human by introducing students to the wide world of ideas. The course will look at human beings from a social and biological perspective, as well as see how people express themselves in the humanities, including literature, art, music, philosophy, architecture, and so forth. The course will expand students' knowledge of ideas and give them ways to explore and understand the humanities. Fulfills MnTC Goal Area 6. Prerequisites: Placement into ENGL 1110 or completion of ENGL 0900 or ESOL 0051.
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1.00 Credits
3.00 credits (3.00 lec) This course is an active, interdisciplinary examination of European, Asian, African, and New World cultures in art, literature, architecture, and music from prehistory to approximately 1500. Creations of these various cultures are examined in light of aesthetic, philosophical, ethical, and political issues relevant to each continent. Students will learn to respond critically to relevant literature and other art forms through the use of readings, lectures and discussions, and visual aids. Fulfills MnTC Goal Areas 6 and 8. Prerequisite: One course from the MnTC Goal Area 1.
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2.00 Credits
3.00 credits (3.00 lec) This course is an active, interdisciplinary examination of European, Asian, African, and New World cultures in art, literature, architecture, and music from approximately 1500 to the present day. Creations of these various cultures are examined in light of aesthetic, philosophical, ethical, and political issues relevant to each continent. Students will learn to respond critically to relevant literature and other art forms through the use of readings, lectures and discussions, and visual aids. Fulfills MnTC Goal Areas 6 and 8. Prerequisite: One course from the MnTC Goal Area 1.
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