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Course Criteria
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3.00 Credits
Academic Foundations is designed to help students develop essential skills to successfully become active, responsible learners. The course covers the On Course approach of success, which aids participants in becoming actively involved in the direction of their lives. Topics will focus on life skills such as self-management, interdependence, active communication, personal responsibility, and self-motivation strategies as well as others. Prerequisite: None. 3 cr. 3 lec. (Approved for a one-time only offering for Fall 2010 by VP of Academic Affairs, 03/24/2010)
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3.00 Credits
This course is designed to provide career, secretarial students with a basic understanding of accounting fundamentals as practiced in almost any business office. Students completing this course will have an understanding of Generally Accepted Accounting Principles as applied in both service and merchandising businesses. 3 credits 2 Lecture/2 Lab. (Departmental Standards Version of ACC 100 Course Outline).
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4.00 Credits
This course is designed to expand the student's knowledge of accounting theory, concepts, standards, and generally accepted accounting principles required for reporting the operating results and financial position of business entities. Special emphasis will be placed on: present and future value concepts, receivables, inventories, temporary investments and ethics in the accounting profession. Prerequisite: ACC 102 and BUS 160. 4 cr. 4 Lec. (Departmental Standards Version of ACC 201 - approved by Academic Affairs on 09/25/2008.)
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4.00 Credits
This course is designed to further expand the student's knowledge of accounting theory, concepts, standards, and generally accepted accounting principles required for reporting the operating results and financial position of business entities. Special emphasis will be placed on the reporting of non-current assets, current and long-term liabilities, stockholders' equity, earnings per share, cash flows and ethics in the accounting profession. Prerequisite: ACC 201. 4 cr. 4 Lec. (Per Departmental Standards Version of ACC 202, approved by Academic Affairs on 09/25/2008.)
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3.00 Credits
This course is designed to study federal tax law and the application of tax principles to specific problems, including: tax rates, exemptions, income, deductions, capital gains and losses, and payroll withholdings.Ethics and tax research techniques, with respect to tax accounting will also be covered. Prerequisite: ACC 101. 3 cr. 3 Lec. (Per Departmental Standards Version of ACC 207, approved by Academic Affairs on 09/25/2008).
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4.00 Credits
This course is designed to expand the student's knowledge of financial accounting to cost accounting concepts used by manufacturing, service, and merchandising entities. Topics to be covered include: cost planning, cost accumulation and assignment procedures, cost control, cost reports, and cost analysis. This course places emphasis on the relationship between planning and controlling costs. Moreover, the importance of using cost accounting as a management tool will be emphasized. Prerequisite: ACC 102. 4 cr. 4 Lec. (Departmental Standards Version of ACC 208 - approved by Academic Affairs 11/20/97.)
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3.00 Credits
This course is designed to expand the student's knowledge of financial accounting to include management accounting concepts used by manufacturing, service, and merchandising entities. Topics to be covered include: cost behavior, cost management concepts, cost-volume-profit analysis, differential cost analysis, capital investment decisions, budgeting, inventory management, profitability analysis, and quality costing. This course places emphasis on the relationship between planning and controlling costs. Moreover, the importance of using management accounting as a decision making tool will be emphasized. Prerequisite: ACC 102. 3 cr. 3 Lec. (Departmental Standards Version of ACC 209 - approved by Academic Affairs on 11/20/97.)
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3.00 Credits
This course provides an introduction to accounting information systems. The course presents the principles of systems concepts in an accounting environment and approaches to systems analysis. Special emphasis will be placed on computer and manual accounting systems, accounting cycle, internal controls, and ethics in the accounting profession. Experience in using the computer will be provided with laboratory assignments utilizing a general ledger accounting software package. Prerequisite: ACC 102 and BUS 160. 3 cr. 4 Lec./Lab. (Per Departmental Standards Version of ACC 220, approved by Academic Affairs on 09/25/2008).
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3.00 Credits
This course will provide students the opportunity to practice the skills learned from their coursework in a curriculum related work setting. Credit for the internship will be earned by satisfactorily completing 90 hours of approved placement in a curriculum related position in a business or organization and by attending a weekly class and completing class assignments. This course is designed for career curricula students. Prerequisite: Successful completion of at least 24 credit hours in the curriculum. Completion of ACC 101 and 102 with at least a B average and approval from Accounting faculty. 3 cr. 1 Lec./6 Lab. (Departmental Standards Version of ACC 275 - approved by Academic Affairs 2/25/99.)
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2.00 Credits
An introduction to basic patient care, this course will assist the student to develop understanding and skill in fundamental patient care concepts and techniques. 2 cr. 1.5 Lec./1.5 Lab. (Departmental Standards Version of ALH 101 - approved by Academic Affairs 3/12/98.)
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