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Accounting |
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ACCT 2401 - Principles of Accounting I - Financial Credits: 4 This course introduces accounting concepts, principles, and procedures with an emphasis on financial accounting statements for corporations and accounting processes for a service and merchandise enterprise. The course focuses on elements of the balance sheet and income statement including current, plant and intangible assets, deferrals, accruals, current and long-term liabilities, and stock transaction. In addition, ethics, accounting systems and control, and short-and long-term securities are also studied. This course has a computerized lab utilizing interactive financial accounting software. Note: Students who have not had high school accounting or have not worked in accounting may wish to take ACNT 1303 Introduction to Accounting I, before taking this course. Lecture Hrs. = 3, Lab Hrs. = 3 Prerequisite: ENRD 401 or equivalent |
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ACCT 2402Ω - Principles of Accounting II - Managerial Credits: 4 This course emphasizes managerial accounting concepts, including a study of cost behavior, budgeting, cost-volume profit analysis, manufacturing cost accounting, variance analysis, and cost controls. Tax and management decisions, cash flow, responsibility accounting, ethics, and corporate structure analysis are also studied. A research component is required for honors credit. This course has a computerized lab utilizing interactive managerial accounting software. Lecture Hrs. = 3, Lab Hrs. = 3 Prerequisite: ACCT 2401 |
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ACNT 1303 - Introduction to Accounting I Credits: 3 A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations, and payroll. Lecture Hrs. = 3, Lab Hrs. = 0 Prerequisite: ENRD 100 or equivalent |
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ACNT 1311 - Introduction to Computerized Accounting Credits: 3 Introduction to utilizing the computer in maintaining accounting records with primary emphasis on a general ledger package using Quickbooks. Lecture Hrs. = 2, Lab Hrs. = 2 Prerequisite: ENRD 401 or equivalent |
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ACNT 1313 - Computerized Accounting Applications Credits: 3 Use of the computer to develop and maintain accounting records and to process common business applications for managerial decision making using Excel. (Offered in the Spring only) Lecture Hrs. = 2, Lab Hrs. = 2 Prerequisite: ENRD 401 or equivalent |
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ACNT 1329 - Payroll and Business Tax Accounting Credits: 3 A study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment. Students will learn to process payroll and maintain personnel and payroll information required by current laws. Course will also include accounting for franchise taxes, sales tax, and an overview of taxes relating to partnerships and corporations. (Offered in the Spring only) Lecture Hrs. = 3, Lab Hrs. = 0 Prerequisite: ACCT 2401 , ENRD 401 or equivalent |
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ACNT 1331 - Federal Income Tax: Individual Credits: 3 A study of the federal tax law for preparation of individual income tax returns. Lecture Hrs. = 3, Lab Hrs. = 0 Prerequisite: ENRD 401 or equivalent |
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ACNT 2189 - Internship Accounting Credits: 1 A work-based learned experience that enables the student to apply specialized occupational theory, skills and concepts. A learning plan is developed by the college and the employer. Lecture Hrs. = 0, Lab Hrs. = 0 Prerequisite: ACNT 2303 |
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ACNT 2302 - Accounting Capstone Credits: 3 A learning experience that allows students to apply broad knowledge of the accounting profession through discipline, specific projects involving the integration of individuals, and teams performing activities to simulate workplace situations. This course is designed to be a capstone experience for the Accounting Certificate and AAS Degree in Accounting Technology. This course must be taken in the student’s last semester of study. Lecture Hrs. = 3, Lab Hrs. = 0 Prerequisite: ACCT 2303 |
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ACNT 2303 - Intermediate Accounting I Credits: 3 Analysis of generally accepted accounting principles, concepts, and theory underlying the preparation of financial statements. (Offered in the Fall only) Lecture Hrs. = 3, Lab Hrs. = 0 Prerequisite: ACCT 2402 |
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ACNT 2304 - Intermediate Accounting II Credits: 3 Continued in-depth analysis of generally accepted accounting principles underlying the preparation of financial statements including comparative analysis and statement of cash flow. In addition, special emphasis on corporation accounting, stockholder’s equity, retaining earnings, current and long-term liabilities, pensions, statement of cash flows, and other financial topics. (Offered in the Spring only) Lecture Hrs. = 3, Lab Hrs. = 0 Prerequisite: ACNT 2303 |
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ACNT 2309 - Cost Accounting Credits: 3 A study of budgeting, cost analysis and cost control systems using traditional and contemporary costing methods and theories in decision making. (Offered in the Fall only) Lecture Hrs. = 3, Lab Hrs. = 0 Prerequisite: ACCT 2402 |
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ACNT 2386 - Internship: Accounting Technology/Technician and Bookkeeping Credits: 3 A work-based learning experience that enables the student to apply specialized occupational theory, skills, and concepts. A learning plan is developed by the college and the employer. Mentored and supervised by a workplace employee, the student achieves objectives that are developed and documented by the college. The experience may be paid or unpaid and MUST be in an accounting related job for a minimum of 13 hours per week. Students must have an approved job site by the second class of the semester. As a capstone elective, this class must be taken in the student’s last semester of the Accounting Technician Certificate. Lecture Hrs. = 0, Lab Hrs. = 0, External Hrs. = 13 Prerequisite: ACCT 2401 |
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ACNT 2387 - Internship: Accounting Technology/Technician and Bookkeeping Credits: 3 A work-based learning experience that enables the student to apply specialized occupational theory, skills, and concepts. A learning plan is developed by the college and the employer. Mentored and supervised by a workplace employee, the student achieves objectives that are developed and documented by the college. The experience may be paid or unpaid and MUST be in an accounting-related job for a minimum of 13 hours per week. Students must have an approved job site by the second class of the semester. As a capstone elective, this class must be taken in the student’s last semester of the Advanced Accounting Technician Certificate. Lecture Hrs. = 0, Lab Hrs. = 0, External Hrs. = 13 Prerequisite: ACCT 2402 |
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ACNT 2389 - Internship: Accounting Credits: 3 A work-based learning experience that enables the student to apply specialized occupational theory, skills, and concepts. A learning plan is developed by the college and the employer. Mentored and supervised by a workplace employee, the student achieves objectives that are developed and documented by the college. The experience may be paid or unpaid and MUST be in an accounting related job for a minimum of 13 hours per week. Students must have an approved job site by the second class of the semester. As a capstone elective, this class must be taken in the student’s last semester of the AAS Accounting Technology Degree. Lecture Hrs. = 0, Lab Hrs. = 0, External Hrs. = 13 Prerequisite: ACNT 2303 |
Applied Chemistry |
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SCIT 1414 - Applied General Chemistry I Credits: 4 Applications of general chemistry emphasizing industry related laboratory skills and competencies including laboratory safety and report writing. Addresses supporting chemical theories including atomic and molecular structure, nomenclature, chemical reactivity, gas laws, acids and bases, and solutions. Lecture Hrs. = 3, Lab Hrs. = 3 Prerequisite: ENRD 401 or equivalent, MATH 100 or equivalent |
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SCIT 1418 - Applied Physics Credits: 4 Introduction to physics for industrial applications including vectors, motion, mechanics, simple machines, matter, heat, and thermodynamics. Lecture Hrs. = 3, Lab Hrs. = 3 Corequisite: ENRD 401 or equivalent, MATH 100 or equivalent |
Applied (private) Music Lesson |
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MUAP 1101 - Strings-Violin Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1102 - Strings-Violin Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1105 - Strings-Viola Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1106 - Strings-Viola Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1109 - Strings-Cello Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1110 - Strings-Cello Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1113 - Strings-String Bass Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1114 - Strings-String Bass Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1117 - Woodwinds-Flute Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1118 - Woodwinds-Flute Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1121 - Woodwinds-Oboe Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1122 - Woodwinds-Oboe Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1125 - Woodwinds-Bassoon Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1129 - Woodwinds-Clarinet Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1133 - Woodwinds-Saxophone Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1134 - Woodwinds-Saxophone Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1137 - Brass-Trumpet Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1138 - Brass-Trumpet Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1141 - Brass-French Horn Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1142 - Brass-French Horn Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1145 - Brass-Trombone Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1146 - Brass-Trombone Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1153 - Brass-Tuba Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1154 - Brass-Tuba Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1157 - Keyboard-Percussion Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1158 - Keyboard-Percussion Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1161 - Strings-Guitar-Classical Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1162 - Strings-Guitar-Classical Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1165 - Keyboard-Organ Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1169 - Keyboard-Piano Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1170 - Keyboard-Piano Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1177 - Strings-Harp Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1181 - Voice Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1182 - Voice Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1187 - Strings-Guitar-Bass Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1188 - Strings-Guitar-Bass Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1191 - Strings-Guitar-Electric Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1192 - Strings-Guitar-Electric Credits: 1 Non-major (1 credit) one 30-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1201 - Strings-Violin Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1202 - Strings-Violin Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1203 - Strings-Violin Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1204 - Strings-Violin Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1205 - Strings-Viola Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1206 - Strings-Viola Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1207 - Strings-Viola Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1208 - Strings-Viola Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1209 - Strings-Cello Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1210 - Strings-Cello Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1211 - Strings-Cello Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1212 - Strings-Cello Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1213 - Strings-String Bass Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1214 - Strings-String Bass Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1215 - Strings-String Bass Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1216 - Strings-String Bass Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1217 - Woodwinds-Flute Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1219 - Woodwinds-Flute Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1220 - Woodwinds-Flute Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1221 - Woodwinds-Oboe Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1223 - Woodwinds-Oboe Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1224 - Woodwinds-Oboe Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1225 - Woodwinds-Bassoon Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1227 - Woodwinds-Bassoon Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1228 - Woodwinds-Bassoon Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1229 - Woodwinds-Clarinet Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1231 - Woodwinds-Clarinet Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1232 - Woodwinds-Clarinet Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1233 - Woodwinds-Saxophone Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1234 - Woodwinds-Saxophone Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1235 - Woodwinds-Saxophone Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1236 - Woodwinds-Saxophone Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1237 - Brass-Trumpet Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1238 - Brass-Trumpet Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1239 - Brass-Trumpet Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1240 - Brass-Trumpet Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1241 - Brass-French Horn Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1242 - Brass-French Horn Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1243 - Brass-French Horn Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1244 - Brass-French Horn Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1245 - Brass-Trombone Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1246 - Brass-Trombone Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1247 - Brass-Trombone Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1248 - Brass-Trombone Credits: 2 Major Freshman Pre/Corequisite: ENRD 100 or equivalent |
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MUAP 1253 - Brass-Tuba Credits: 2 Non-major (2 credit) one 60-minute lesson per week Pre/Corequisite: ENRD 100 or equivalent |
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