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Course Criteria
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3.00 Credits
This course, for non-business majors only, is an accounting approach to measuring and reporting upon the economic activity, resources, and obligations of a business is studied. Also discussed is the accounting approach to the application of accounting information to performance evaluation and the decision making process. Basic accounting processes, evaluation of financial position earnings, measurement in retailing and manufacturing, basic cost accounting and budgeting are discussed. This course is not available to accounting, business administration or computer information systems majors. 3 credits (3 lecture hours), fall or spring semester
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3.00 Credits
Methods of accounting for corporate organization and operation including equity-related transactions, corporate income statement, and statement of cash flows. Financial statement analysis is also covered. Managerial accounting is also included and covers such topics as product costing, short-run decision making, budgeting, and CVP analysis. Prerequisite: ACCT 101 minimum grade of C 3 credits (3 lecture hours), fall or spring semester
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3.00 Credits
Introduces students to the advanced automated accounting system used in today's business environment. Teaches skills to convert accounting data into a format that can be processed through contemporary accounting software packages. Exposure to advanced accounting problems that incorporate knowledge from the Financial and Managerial Accounting courses. Students will work with spreadsheets, data bases, Internet, presentation software, and general ledger programs. Prerequisite: ACCT 102, minimum grade of C 3 credits, spring semester
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3.00 Credits
Continues the presentation of managerial accounting topics from Principles of Accounting II. Emphasizes use of accounting data within an organization by its managers. The purpose of this course is to define the information needed, identify sources of information and explain how the information is used by managers in planning, control, and making decisions. A sampling of relevant articles from recent professional publications will focus on new management techniques necessary in today's changing business environment. Prerequisite: ACCT 102, minimum grade C 3 credits, fall semester
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3.00 Credits
Advanced accounting principles and practices of corporations. Current trends using publications of the leading accounting organizations such as the Financial Accounting Standards Board and AICPA. Topics include financial statements, current assets, investments, plant assets and current liabilities. Prerequisite: ACCT 102 minimum grade of C 3 credits (3 lecture hours), fall semester
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3.00 Credits
Topics covered include elements of production cost, material, labor and overhead. Also covered are the job cost system, process cost system, standard cost system, and other miscellaneous cost accounting topics. Prerequisite: ACCT 102 minimum grade of C 3 credits (3 lecture hours), fall semester
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3.00 Credits
Basic principles of federal income taxation. Topics include: federal and state income taxation for the individual including filing requirements exemptions, deductions, determination of taxable income, computation of tax, tax credits and tax payments. A project is required. Prerequisite: Overall GPA of 2.0 3 credits (3 lecture hours), spring semester
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3.00 Credits
Explores the many facets of holistic health as it pertains to ourselves. Topics to be covered include body and mind connection, stress management, exercise, nutrition, meditation, visualization and global effects on health. Open to all majors. No prerequisite required. 3 credits (3 hours per week of lecture for 15 weeks)
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3.00 Credits
Provides the theoretical foundation for nursing education and practice including the nursing process with emphasis on the assessment phase. Theory of therapeutic communication techniques and basic human needs across the life span are correlated to general knowledge of the biologic sciences and humanities. Standards for professional nursing practice are defined. The concept of critical thinking as it applies to health care is introduced. Students learn nursing procedures in a campus laboratory setting utilizing medical technology to complete accurate nursing assessment. 3 credits (4 lecture hours, 5 college laboratory hours per week for the first 7 weeks of the fall or spring semester)
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3.00 Credits
Provides the theoretical foundation for nursing knowledge that supports care of individuals with common health problems across the life span. Students will develop cognitive, affective and psychomotor skills in the campus laboratory setting and implement these skills in acute health care settings. Critical thinking skills which are applied to all phases of the nursing process are developed. Students learn to incorporate the general knowledge of growth and development, cultural and psychosocial needs into the care of individuals. Students utilize professional standards of practice while participating as a member of the health care team by practicing personal professional accountability. Communication skills utilized to effectively report and document nursing care. Technology is utilized to research and access nursing and medical information to deliver health care to individuals and families. There is a transportation fee in this course. Prerequisites: ADNR 110(with a C+ grade or better), BIOL 150, BIOL 150L (with C grade or better) 9 credits (4 lecture hours, 9 clinical laboratory hours, 1 college laboratory hour per week), spring or fall semester
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