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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.
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. Pre or Co-requisites: MAT 115 or higher.
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 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
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
Students study the history of Modern Art: Post-Impressionism to the present day.
This course is an introduction to the computer hardware and software used in image manipulation and enhancement, and design layout used in digital art for visual communication. The course will include fundamental design as well as practical/real-world projects, magazine covers, etc. for a broad understanding and use of electronic and print media. The syllabus will cover history, digital scanning, internet/web, image manipulation and layout software. This course prepares students for further studies in Fine Arts and Graphic Design. Lab fee. 1 hr. lect.; 3 hrs. lab.
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.
Designed for the non-science major, this course provides an introduction to the universe beyond the solar system. This course offers a study of the structure and evolution of stars, galaxies, and the universe. Students must attend one night telescope observation on campus. 3 hrs. lect. Prerequisite or corequisite ENG 101.
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 the first course in a two-semester sequence of BIO 105 and BIO 106. Topics of this lecture and laboratory course include the scientific method, evolution, basic chemistry, cell structure and function, metabolism and enzymes, cellular respiration and photosynthesis, cell division, and genetics. The laboratory component includes microscope work, examination of preserved and living specimens, and performing experiments with emphasis on the scientific method. 3 hrs. lect; 3 hrs. lab. Lab fee. Prerequisite or corequisite ENG 101.
This is the second course in a two-semester sequence of BIO 105 and BIO 106. Topics of this lecture and laboratory course include a survey of the diversity of life: taxonomy and phylogeny of the prokaryotes, protists, fungi, green plants, and animals; an introduction to ecology; and a comparative survey of form and function in plants and animals. The laboratory component includes microscope work, examination of preserved and living specimens, and performing experiments with emphasis on the scientific method. It is recommended, but not required, that BIO 105 be taken before BIO 106. 3 hrs. lect; 3 hrs. lab. Lab fee. Prerequisite or corequisite ENG 101.
The normal structure and function of the human organism, beginning with basic biological principles and progressing through selected organ systems, are the focus of this course. Laboratory work emphasizes hands-on experiences using the microscope, models, and specimens. 3 hrs. lect.; 3 hrs. lab. Lab fee. Prerequisite or corequisite ENG 101.