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ACC K 100: Basic Accounting I
3.00 Credits
Connecticut State Community College Three Rivers
The course is designed to cover the basic structure, concepts, principles, and correct use of accounting terminology. The practical aspect of accounting is emphasized through recording, classifying, and summarizing the financial information that flows within a business enterprise. The accounting cycle is examined along with such areas as sales, purchases, cash, receivables, and payroll. This course is not open to students who have completed ACC* K111 or higher.
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ACC K 100 - Basic Accounting I
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ACC K 111: Principles of Accounting I
4.00 Credits
Connecticut State Community College Three Rivers
Prerequisite: Placement score indicating placement in MAT* K095 or successful completion of MAT* K075 with a "C#" grade or better and placement score indicating placement in ENG* K100 or successful completion of ENG* K094 with a "C#" grade or better. This course is designed to cover basic accounting theory and practice as applied to the complete accounting cycle, including the use of current accounting systems and procedures and the preparation of financial statements. Computer lab time may be required for this course.
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ACC K 111 - Principles of Accounting I
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ACC K 112: Principles of Accounting II
4.00 Credits
Connecticut State Community College Three Rivers
Prerequisite: ACC* K111. This course is a continuation of the study of accounting theory and practice. Introduction to partnerships, corporations, managerial accounting, and analysis of financial statements. Computer lab time may be required for this course.
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ACC K 112 - Principles of Accounting II
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ACC K 118: Managerial Accounting
4.00 Credits
Connecticut State Community College Three Rivers
Prerequisite: ACC* K111 with a "C" grade or better or successful completion of ACC* K112. This course is designed to cover the application of accounting principles and procedures to the cost control function of manufacturing business management. Emphasis is placed on managerial analysis and control, job order costing, process cost, standard cost, and variance analysis.
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ACC K 118 - Managerial Accounting
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ACC K 125: Accounting Computer Applications I
3.00 Credits
Connecticut State Community College Three Rivers
This course is designed to teach accounting students about computerized integrated accounting and accounting spreadsheet applications using a standard Windows interface. Students will learn to operate the software by entering realistic accounting transactions for a variety of business applications and by generating financial statements, spreadsheets, and other management information reports. The techniques and terminology learned can be applied to other Window-based software packages.
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ACC K 125 - Accounting Computer Applications I
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ACC K 233: Principles of Cost Accounting
4.00 Credits
Connecticut State Community College Three Rivers
Prerequisite: ACC* K111 with a "C" grade or better or successful completion of ACC* K112. This course encompasses fundamental principles and procedures needed for planning, evaluating, and controlling the organization's internal activities. Students will be exposed to accounting systems that are designed to provide information for managers as they relate to decision making. Topics include: budgeting, relevant costing, absorption and direct costing models, production levels, and inventory evaluations. Students work with accounting information that includes job-order costing, process costing, and standard costs.
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ACC K 233 - Principles of Cost Accounting
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ACC K 241: Federal Taxes I
3.00 Credits
Connecticut State Community College Three Rivers
Prerequisite: Placement score indicating placement in MAT* K095 or successful completion of MAT* K075 with a "C#" grade or better and placement score indicating placement in ENG* K100 or successful completion of ENG* K094 with a "C#" grade or better. This course examines federal income taxation as it relates to individuals. Emphasis is on tax law, researching tax questions, the determination of taxable income, deductions, and the preparation of tax returns.
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ACC K 241 - Federal Taxes I
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ACC K 271: Intermediate Accounting I
3.00 Credits
Connecticut State Community College Three Rivers
Prerequisite: ACC* K112. In this course, students will engage in an intensive study of financial accounting theory, focusing on revenue and expense recognition and the valuation and disclosure of financial statement elements.
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ACC K 271 - Intermediate Accounting I
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ANT K 101: Introduction to Anthropology
3.00 Credits
Connecticut State Community College Three Rivers
Prerequisite: Placement test score indicating ENG* K101 or completion of ENG* K100 with a "C" grade or better. This course will approach the evolution of human beings from the perspectives of the four anthropology subfields (cultural, physical, archaeology, linguistics). The dawn of humanity will be traced from its early primate origins to the evolution of family, language, consciousness, and culture. Cultural evolution will trace the origins of bands, tribes, and state civilizations. The course will conclude with an examination of human variation.
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ANT K 101 - Introduction to Anthropology
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ANT K 105: Introduction to Cultural Anthropology
3.00 Credits
Connecticut State Community College Three Rivers
Prerequisite: Placement test score indicating ENG* K101 or completion of ENG* K100 with a "C" grade or better. This course examines human life ways. Examples will be drawn cross-culturally to illustrate universal aspects of cultural life, such as marriage and family, art and religion, ecology and economy, and power and politics. Explanations for the existence of various kinds of human societies such as bands, tribes, and modern states will be addressed with a humanistic concern on how people view and experience life within them. Contemporary problems of cultural contact and change will be discussed with the objective of discovering ways and means of promoting intercultural understanding. Course fulfills International/Intercultural Requirement .
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ANT K 105 - Introduction to Cultural Anthropology
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