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2023-24 Catalog [ARCHIVED CATALOG]
Courses
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Quarterly Credit Classes are available online, where you may filter class offerings by subject, time, day, or whether they are held on campus, online or are hybrid classes.
& = Common Course Identifier
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Accounting |
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ACCT 350 - Intermediate Accounting II 5 CR
Continuation of theoretical foundations of accounting. The course covers valuation of assets, business financing options and in-depth examination of lease accounting.
Prerequisite(s): ACCT 301 with a C or better and admission to the Applied Accounting BAS, or permission of the program.
Course Outcomes • Apply the accounting methods for investments in operating assets at the date of acquisition.
• Illustrate and employ the accounting methods for the use and retirement of operating assets.
• Discuss and calculate debt and equity financing options.
• Classify debt and equity securities.
• Using the most appropriate accounting method for a business, calculate the acquisition, use and sale of debt and equity securities.
• Identify accounting methods for capital leases.
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ACCT 360 - Cost Accounting 5 CR
Covers the purpose and the methods of cost accounting for an efficient and effective planning and control. It examines cost behavior and alternate costing methods including joborder, process, and standard cost accounting systems, as well as cost variances. It also covers budgets and profitability analysis.
Prerequisite(s): ACCT 234 or ACCT 203 with a D or better and admission to the Applied Accounting BAS, or permission of the program.
Course Outcomes • Develop a cost-volume-profit analysis.
• Employ job-order and activity-based costing.
• Calculate cost variances.
• Analyze the behavior of costs.
• Select and employ the most appropriate inventory costing method for the business
• Conduct cost analysis and Estimation
• Utilize Cost Management Systems
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ACCT 400 - Accounting Information Systems 5 CR
Introduces the student to systems analysis and the application of information system concepts to the accounting process. Both manual and automated accounting cycles are studied. System processes, controls, flowcharting and internal controls relevant to each of the major transaction processing cycles for a typical business enterprise are covered.
Prerequisite(s): ACCT 351 with a C or better.
Course Outcomes 1. Construct an accounting system that provides the appropriate financial information required to make informed, timely decisions.
2. Model and employ the utilization and design of the system that is vital to the efficiency and internal controls of acquiring such information.
3. Interpret the fundamental concepts of accounting systems design, including how accounting systems capture important business transactions that drive decisions and execution.
4. Analyze the technology of accounting systems, file processing, database concepts, and tools.
5. Examine the process to use the information system to perform audit functions.
6. Compare the latest commercial accounting software; apply technological developments for the production of reports and exchange of business data in an enterprise environment.
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ACCT 420 - Auditing 5 CR
Introduction to auditing standards; the legal and ethical environment of the profession. Strong emphasis is given on materiality, audit risk, and audit reports. It covers the concepts for application of the audit process to multiple business cycles, internal controls, and to an audit of financial statements by using work papers, sampling, and audit tests and procedures.
Recommended: ACCT 400 . Course Outcomes • Evaluate auditing standards.
• Identify and examine materiality and audit risk.
• Conduct an audit of internal controls and inspect for potential fraud.
• Outline and Implement an audit plan and an audit program.
• Design an audit process of sales, collection, acquisition, payment, payroll, inventory, and warehousing cycles.
• Compose professional and objective audit reports in accordance with auditing standards.
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ACCT 450 - Federal Income Taxation II 5 CR
Advanced approach to principles of federal taxation. The course specifically covers concepts and provisions of federal income taxation in relation to property transactions, partnerships, corporations, trusts and estates.
Recommended: ACCT 351 Prerequisite(s): ACCT 285 or ACCT 321 with a C or better and admission to the BAS Accounting program.
Course Outcomes • Calculate taxes on capital gains and losses.
• Outline and implement nontaxable exchanges.
• Analyze the capital structure and operating rules of corporations.
• Evaluate the taxation for earnings, profits, and distributions.
• Implement and assess the taxation and provisions for corporations, trusts, and estates.
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ACCT 490 - Accounting Capstone I 5 CR
This baccalaureate-level course takes a Directed Learning Project (DLP) approach and provides students with a structured learning experience by completing a major practical project in accounting. Students are going to be mentored through the course by a supervising instructor/accounting professional. This course is intended to enhance professional experience in a specific curriculum-related area of accounting, such as auditing, taxation, fraud, finance, payroll, receivables, payables, governmental and nonprofit accounting.
Prerequisite(s): BUS 375 with a C or better, and permission of the instructor.
Course Outcomes • Integrate skills and knowledge acquired from specific curriculum-related areas and experiences.
• Develop a project plan following appropriate methods and tools related to the selected area.
• Evaluate, and develop effective methods to manage selected areas of project milestones and timelines.
• Demonstrate technical and practical competency in completing deliverables.
• Work productively individually or in a team environment communicating appropriately with all team members.
• Develop an effective report and presentation commensurate with the scope and complexity of the project.
• Present information in an effective format and discuss issues arising using a constructive approach.
• Demonstrate an in-depth and integrated understanding and knowledge of the complexity of the selected project to accounting faculty and peers.
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Accounting - Transfer |
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Allied Health |
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Allied Health Education - Administration |
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Allied Health Education - Emergency |
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Allied Health Education - Laboratory |
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Allied Health Education - Medicine |
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Allied Health Education - Pharmacology |
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American Sign Language |
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Anthropology |
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