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Accounting
ACCT 1413 - General Accounting 3/0 (3)
The student will demonstrate a knowledge of basic accounting
principles and procedures. He or she will be able to maintain basic
accounting records for a small business operation. Emphasis will
be on service-oriented businesses. (This course will not count
toward the accounting requirements of a transfer program or
of the Accounting occupational program. Accounting majors
should enroll in ACCT 1514.)
ACCT 1514 - Financial Accounting 4/0 (4)
This course is designed as an introduction to financial accounting.
It examines the nature of accounting, basic accounting
concepts, financial statements including cash flow statements,
accrual basis of accounting, the accounting cycle, inventories,
fixed assets, current and noncurrent liabilities, and owner’s
equity. The course integrates accounting principles and applications
of these principles in achieving business objectives. The
course covers characteristics of the corporation to include the
Stockholders’ Equity section and financing of the corporation
using stock. Also covered are unusual income items affecting
the income statement. Computerized exercises will be included.
IAI: BUS 903 Business.
ACCT 1523 - Managerial Accounting 3/0 (3)
Prerequisite: ACCT 1514 with a grade of C or better or consent
of instructor. This course provides an introduction to managerial
accounting. It focuses on analysis of managerial accounting
informational needs for planning and controlling. Specifically, it
examines the nature of cost-volume-profit analysis and product
costing; investigates budgets and standard costs in planning,
control, and performance measurements; and employs relevant
costs, current control techniques and present value techniques
used in the decision-making process. Computerized exercises
will be included. IAI: BUS 904 Business.
ACCT 2413 - Accounting Internship 0/15 (3)
Prerequisite: Successful completion of the courses listed in the
first three semesters of the accounting curriculum and approval of
program coordinator. The student will apply accounting knowledge
in a cooperating business under the supervision of a training
sponsor and the accounting program coordinator from the
college. He or she also will increase his or her understanding of
the field of accounting by discussing and analyzing on-the-job
experiences with fellow students and the accounting program
coordinator.
ACCT 2422 - Accounting Seminar 2/0 (2)
Prerequisite: ACCT 2613. The student will display awareness of
current accounting issues by researching and preparing reports
on current accounting topics. Student awareness of current accounting
issues will also be displayed through exploration and
discussion of current/pending Financial Accounting Standards.
An accounting procedure will be developed by the student which
illustrates awareness of accounting activities and the accounting
environment. Students will interface with business professionals
to gain an understanding of the accounting and business work
environment.
ACCT 2613 - Intermediate Accounting 3/0 (3)
Prerequisite: ACCT 1523. This course is a study of accounting
theory relating to inventories, assets, current liabilities, and financial
statements. The student will study adjustments, corrections
of prior periods, present value applications, concepts of financial
accounting and their impact upon financial statements, and uses
of financial statements.
ACCT 2753 - Cost Accounting 3/0 (3)
Prerequisite: ACCT 1523. The student will be able to determine
product costs and to apply the elements of cost control to basic
job order, process, and standard cost systems. He or she will apply
the elements of cost recognition and control to an examination
of the nature of manufacturing and service costs and the use of
relevant accounting data for the purposes of making cost systems
which lead to effective management decisions. Computerized
exercises will be included.
Administrative &
Office Assistant
Administrative and Office Assistant course descriptions are listed
with other courses having a BSNS prefix. These descriptions
begin on Page 125.
Administrative and Office Assistant courses are:
BSNS 1023 - Word: Intermediate Document Production
BSNS 1181 - Voice Recognition
BSNS 1312 - Proofreading & Editing
BSNS 1353 - Administrative Office Procedures
BSNS 1411 - Keyboarding
BSNS 1433 - Machine Transcription
BSNS 2033 - Word: Advanced Document Production
with Desktop Publishing Applications
BSNS 2311 - Telephone Techniques
BSNS 2403 - Administrative Assistant Internship
COSC 1352 - Word
Agriculture
AGRC 1254 – Basic Soils 3/2 (4)
This course provides the fundamental principles of the nature and
properties of soils including their origin, formation and biological,
chemical and physical aspects. Soil dynamics, texture, structure,
and soil reactions will be studied.
AGRC 1263 – Soil Fertility 2/2 (3)
Students in this course will gain a basic knowledge of the chemical
properties of various types of fertilizers; their production, use,
and relation to soil properties, environmental conditions, crop
requirements and application. The economic implications of
nitrogen, phosphorus, potassium, secondary and trace elements
are to be considered.
AGRC 1624 – Soil Science 2/2 (4)
This course will provide the fundamental principles of the nature
and properties of soils including their origin, formation and biological,
chemical and physical aspects. Soil dynamics, texture,
structure, and soil reactions will be studied.
AGRC 1704 – Animal Science 3/2 (4)
This course will include the application of the sciences of genetics,
physiology and nutrition to the improvement of the animal
industries. It also will include an introduction to animal man-
120 Kankakee Community College • 2009-10 catalog