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Students are introduced to the basic principles of accounting appropriate for the needs of the entrepreneur. Topics covered include the accounting equation, the accounting cycle, financial statements, sales tax, bank reconciliation, and payroll procedures. This course cannot be substituted for ACC 101.
Students are introduced to basic principles and concepts of accounting in this course. Topics include the accounting cycle, accruals and deferrals, preparation of financial statements, internal control, and an in-depth study of current assets. Prerequisite: MAT 098 or equivalent. Co-requisite: ENG 101.
Students continue to develop an understanding of accounting principles and concepts, in this course which provides for the study of forms of business equity, plant and long-term assets, current and long-term liabilities and cash flow analysis. Prerequisite: ACC 101 with a grade of C or better.
Students are introduced to basic concepts of financial accounting and reporting in this course. Students study the environment of accounting, the accounting model and the use of financial statements for business decision making. Key topics include accruals and deferrals, current assets, long-term assets and debt, and corporate equity. Prerequisites: MAT 105 or higher and BUS 171. Co-requisite: ENG 101.
Students will study fundamental accounting concepts that are useful to management in planning and controlling its operation. Topics include the measurement of cost, costing systems, cost-volume-profit analysis, cost allocation, budgeting, capital investing, and performance evaluation. Prerequisites: ACC 102 or ACC200 with a grade of C or better, BUS 171 and MAT 105 or higher.
Students are introduced to computerized accounting systems for service and merchandising businesses. In accordance with generally accepted accounting principles and practices, students utilize commercial accounting software to prepare and maintain comprehensive accounting information. Prerequisite: ACC 102 or ACC 200 with a grade of C- or better.
A basic introduction to concepts and philosophical theories underlying the organization of art forms is provided in this course. Through the study of line, form, space, value, color, and texture, as interpreted in both historical and contemporary contexts, the course stresses an understanding of the elements and principles of design in the visual arts. Pre or Corequisite: ENG 101
A continuation of ART 103, this course emphasizes analytical and compositional drawing through additional perceptual and conceptual problems. 1 hr. lect; 4 hrs. studio. Prerequisite: ART 103. This course is reserved for art majors.
An introduction to painting concepts, this course stresses the relationship of composition and color through perceptual experiences in drawing and painting.
This course presents a beginning survey of art history in western civilizations and other global civilizations, from antiquity through the Middle Ages. Students are provided with the opportunity to evaluate various art forms as influenced by traditional, cultural, social and religious conditions, technological progress, and industrial civilization. Pre or Corequisite: ENG 101