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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 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 ACC 200 with a grade of C or better.
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. Co-requisite: ACC 101 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 101 or ACC 200 with a grade of C- or better.
Students are introduced to the specialized financial accounting and reporting standards applicable to the governmental and not-for-profit sectors as well as the basic processes of business-type accounting. Students will explore financial reporting and financial statement analysis, with illustrations drawn from financial reports prepared by actual governments and not-for-profit organizations. The course will also cover the latest accounting standards issued by the standards-setting bodies (GASB and FASB). Prerequisites: ACC 101 and 102, or ACC 200; ACC 102 may be taken as a co-requisite.
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
This course presents a survey of art history in western civilizations and other global civilizations, from the Proto-Renaissance through the Rococo and the 19th century. 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
This course will introduce the student to artists, engineers, designers, manufacturers, and consumers to establish a definition of design history in the 20th century The course will show the connections of the above mentioned via a broad interdisciplinary view of the economic, social, and esthetic values that determine a meaning for design throughout the century and how it may apply to the present. The course will cover numerous disciplines that include advertising, architecture, fashion, graphic design, industrial design, and performing and visual arts. An emphasis will be placed on the graphic arts and the consumer. Prerequisites: ART 107 & 108 or ART 109 & 110.
This online course will examine the earliest origins of astronomy. The first half of the course will introduce students to the movements of the Earth and other solar system objects; the phases and cycles of the Moon; the origin of seasons, solstices, equinoxes, and eclipses; constellations and celestial navigation; and how ancient civilizations developed our earliest calendars. The second half of the course will be a broad survey of the historical development of astronomy from ancient times up to the scientific revolution of the Renaissance Period. Cosmologies from representative cultures around the world will be examined along with significant archaeoastronomy sites including the Egyptian pyramids, Nabta, Stonehenge, Newgrange, ChichÃ©n Itza, Machu Picchu, Chaco Canyon, the Big Horn Medicine Wheel, and others. Corequisites: ENG 101 and MAT 105 or higher. 3 hrs. lect.
Designed for students who plan to study biology, nursing, or veterinary technology courses. This non-laboratory course covers topics from the basic principles of life through the cell concept. The course strengthens the student's in biology. Topics covered include cell reproduction, cell respiration, and classification. Students may not use this course to satisfy a science requirement or science elective.
Designed for the non-science major, this nonlaboratory course covers basic concepts such as the cell, principles of inheritance, and the species. Students study cell structure and function, DNA, cell division, and the kingdoms.
This is a non-laboratory biology course designed for the non-science major who has an interest in learning about the human body. Students will study the basic anatomy and physiology of major body systems and some common diseases associated with those systems. Special emphasis will be placed on topics of modern concern such as new diseases and new techniques for treating the human body. Students will be encouraged to learn to use information in this class for making informed personal and societal decisions.
This course presents a study of basic medical terminology. The primary purpose is for students to be able to analyze a word and determine its meaning and proper usage. The correct spelling of terms is also emphasized.
The study of microorganisms both beneficial and harmful to humans is covered in this course. Students learn taxonomy, structure, physiology, reproduction, ecology, and control of microbes. 3 hrs. lect.; 3 hrs. lab. Lab fee. Prerequisite: One year of laboratory biology courses.
Students are introduced to the basics required for starting and operating a small business. Subjects include marketing, financing, legal structures, franchising, and managing employees. Students will apply terminology and concepts in developing a draft business plan.
The basics of operational theory and the science of management are presented. Concepts center on an analysis of the four major functions of management: planning, organizing, directing, and controlling. The course emphasizes the integration of management principles with other business procedures and examines management interactions with external environments influencing business.
Using the Microsoft Office suite of business applications for the PC, students learn how computers can aid the business decision-making process. The course introduces appropriate terminology and concepts using hands-on training. Applications include word processing, spreadsheets, and presentation software. The course only supports the use of Windows based Microsoft Office. Lab fee.
Students study the fundamental concepts, principles and rules of law and equity that apply to business activities. Legal theory is applied to commercial transactions. Topics covered include an introduction to the law and the legal system, the Uniform Commercial Code, contracts, sale of good, negotiable instruments, product liability, negligence, agency, bailment, torts, and employment law. This course is required for students in the Business and Entrepreneurship and Business: Accounting A.A.S. degree programs. It is not recommended for students enrolled in the transfer-oriented A.S. in Business Administration program.
This course provides an analysis of business transactions in the legal environment. Topics include an introduction to the history of modern commercial law, the courts, and the legal processes; detailed examination of the principles of the laws of contracts, including contracts for the international sale of goods (CISG); and consideration of related topics including product liability and business torts. Pre-requisite: ENG 101.
This is a comprehensive analysis of the principles of the laws of commercial paper, agency, partnerships, limited liability companies, corporations, and other forms of business ownership. Prerequisite: ENG 101.