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Course Criteria
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3.00 Credits
A non-transfer course emphasizing the elementary procedures of accounting relative to a sole proprietorship. The theory of accounts, ledgers, and financial statements is stressed and applied to a medical practice.
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3.00 Credits
An introduction to accounting, providing students with a basic understanding of the recording process as it relates to both service and merchandising businesses. Topics include methods of recording accounting data, the preparation of financial statements and the accounting cycle.
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3.00 Credits
A study of the basic accounting principles for corporations. Topics include payroll, financial statement analysis, equity transactions for partnerships and corporations, long-term liabilities and investments, statement of cash flows, and an introduction to managerial accounting.
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3.00 Credits
An in-depth study of the financial reporting function. This course examines current technical practices and theory as they pertain to the presentation of financial information to interested parties outside the corporation. Topics of specific discussion include financial statements and related disclosures, revenue and expense measurement, and accounting for assets.
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3.00 Credits
This is a continuation of Intermediate Accounting I. This course continues the in-depth study of the financial reporting process. It includes the study of current technical practices and theory pertaining to the accounting for operating assets, investments, liabilities, pensions, income taxes, owner's equity, earning per share, and the preparation of the statement of cash flows.
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3.00 Credits
A study of cost and managerial principles and procedures as applied to manufacturing, merchandising and service organizations. Topics include cost terminology, job order and process costing, cost-volume-profit analysis, segment reporting, activity-based costing, operating budgets, variance analysis and capital budgets.
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3.00 Credits
This course covers the underlying principles of the Internal Revenue Code, including the practical application of its tax rules and the preparation of income tax returns. Accounting for taxes is also covered. Students will use income tax software and the IRS website to practice preparing tax returns.
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3.00 Credits
Introduces students to the concepts underlying information systems and their relationship to accounting functions in an organization. Students will use QuickBooks to understand information systems, planning, and systems analysis as it relates to accounting.
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8.00 Credits
This course introduces the student to nursing knowledge integrating information from biological, social and behavioral sciences in the delivery of nursing care. Fundamental nursing skills are developed to assist humans to promote, maintain and restore health integrity of assigned clients by utilizing evidence based practice, technology and resources for the achievement of quality patient outcomes. An on-line module will introduce pharmacology to the student. This module provides basic pharmacology concepts and principles to nursing students. The content of the module introduces students to the basics of pharmacology and develops the student's theoretical knowledge base of pharmcotherapeutics for nursing practice. Major drug classifications and specific agents will be discussed in relation to pharmacodynamics, pharmacokinetics, therapeutic uses, adverse reactions and precautions. The nursing process is introduced and developed to provide safe, effective, quality care to individuals across the lifespan. This will include building critical thinking skills that aid the decision making process in the delivery of safe competent nursing care. An introduction to how to communicate therapeutically will be accomplished to ensure safe, quality care to individuals. An introduction to inter-personal, evidence based care that is socially responsible, environmentally sound, and culturally/spiritually sensitive will be proposed. Students will relate principles of accountability, advocacy and professionalism to the framework of legal/ethical standards of the nursing profession. Inherent in this is the development of a commitment to life-long learning as a professional nurse and a contributing member of the health care team by the development of attitudes, values, and personal qualities of the nursing profession. Concurrent clinical laboratory experience introduces the student to nursing practice in hospitals to enable the student to apply the knowledge and skills learned in the classroom and laboratory. This forms the basis for commitment to the life-long role of a professional nurse and member of the health care team.
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7.00 Credits
This course continues to incorporate nursing knowledge from biological, social, and behavioral sciences into the delivery of nursing care of adults. Particular emphasis is given to concentrated nursing knowledge of oxygenation, circulation and hemostasis, elimination, metabolic, endocrine and sensory adult care needs. Health intergrity of assigned adults is promoted, maintained and restored using evidence based practice, technology and resources for the achievement of high quality outcomes. Application of the nursing process occurs ensuring safe, cost effective, quality care of individuals, families and communites. Therapeutic communication skills are further developed to endure safe, quality care to adults. Selected health care delivery system environments are used to apply inter-professional, evidence based care that is socially responisble, environmentally sound, and culturally/spirituyally sensitive to diverse populations. Students will use principles of accountability, advocacy, and professionalisms within the framework of legal and ethical standards of the nursing procession in actual clinical settings. Students will differentiate the nursing role from other members of the health care team further developing attitudes, values and personal qualities that reflect commitment to lifelong learning as a professional nurse. During concurrent clinical laboratory experience, the student will provide holistic nursing care to meet the health care needs of selected clients in the clinical agencies to enable the student to apply knowledge and skills learned in the classroom, clinical skills laboratory and the previous course clinical settings.
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