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Course Criteria
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2.00 Credits
Introduction to program development using a programming environment. Topics cover a basic understanding of understanding of programming concepts and constructing numbers, strings, assignments, sequential vs. selective execution, nesting, loops, functions, arrays, reference parameters, file streams, etc. Co-requisite: ACCT: 111.
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1.00 Credits
Co-requisite: ACCT 110.
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3.00 Credits
Survey of computer science topics. Features applied concepts of iteration, induction, and recursion; functions and relations; propositional logic and predicate logic; graph and tree data structures; Boolean and computer logic; finite state machines; and algorithmic problem solving.
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3.00 Credits
First half of the elementary accounting year should be followed immediately by ACCT 202. Includes the principles of accrual-basis accounting, the accounting cycle, merchandising transactions, treatment of inventories, cash, internal control, receivables, plant assets, and other topics. Pre-requisite: Completion of all prescribed developmental courses.
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3.00 Credits
Second half of the elementary accounting year. ACCT 201 and ACCT 202 should be taken consecutively. Includes accounting for corporations, long-term debt, the Statement of Cash Flows, financial statement analysis, cost accounting, cost/volume/profit analysis, incremental analysis, operational and capital budgeting, and other topics. Pre-requisite: ACCT 201.
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3.00 Credits
Covers algorithm and program development using a higher-level programming language (C or Java). Use of control structures, functions, and arrays. Objects are introduced. Co-requisite: ACCT 233.
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3.00 Credits
Emphasis on object oriented programming (such as C++) Topics include multi-dimensional arrays, searching and sorting algorithms, data abstraction, file operations including random access files, classes, pointers, and introduction to linked lists, stacks and queues. Pre-requisite: ACCT 231 & ACCT 233. Co-requisite: ACCT 234.
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1.00 Credits
Co-requisite: ACCT 231.
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1.00 Credits
Co-requisite: ACCT 232.
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3.00 Credits
Reviews the basic accounting concepts and principles beginning with an overview of the balance sheet and income statement, financial statement preparation, working capital, and current assets. Advanced study of non-current assets and compound interest, annuities, and present value. Pre-requisite: ACCT 202.
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