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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 the federal income tax system and how it applies to different forms of business organization. Emphasis is on the determination of tax liabilities for the sole proprietorship, partnership and S corporations. Accounting principles and practices are linked to business tax planning. Prerequisite: ACC 102 or ACC 200.
Students are introduced to payroll practices, the determination of payroll liabilities, and the preparation of quarterly and annual reports required by governmental agencies. Also covered will be the maintenance of sales tax records, determining sales tax liability and the preparation of state sales tax filings. Prerequisite: ACC 102 or ACC 200 with a grade of C- or better.
Students are introduced to drawing elements and principles through an analysis of form and space. Emphasis is on the organization of line, value, mass, and structure in the development of disciplined draftsmanship and imaginative composition. Using a variety of drawing media, students create from still life, landscape, and the figure. 1 hr. lect.; 4 hrs. studio. Prerequisite: Enrollment by advisement. 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.
A continuation of ART 105, this course further emphasizes the organization of pictorial elements. Exploration is encouraged, and attention is given to the concepts and stylistic innovations of historical as well as contemporary 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