aCCOUNTING • aGrIBUSINESSACCOUNTINGACC 003 Principles of Accounting I (Bridge)Desgned for those students who have completed the begnnngPrncples of Accountng I course competences n hgh school.Topcs nclude accountng for nventores and other current assets,plant assets, current and long-term labltes, and tme value ofmoney concepts. Successful completon wll allow the student toartculate credt toward ACC 103. Two hours lecture per week.[AS NEEDED]0 creditPREREQUISITE: Successful completon of begnnng ACC 103course competences n hgh school.ACC 103 Principles of Accounting IAn ntroductory course coverng the prncples, practces, andtechnques of accountng. Specal emphass wll be placed onanalysis and recording of financial transactions and preparationof financial statements. Three hours lecture per week.[FALL/SPRING]3 creditsACC 104 Principles of Accounting IIAn ntroductory course coverng the prncples of accountng forcorporations and cash flows. Financial statement analysis andmanageral accountng wll also be emphaszed. Three hours lectureper week.[FALL/SPRING]3 creditsPREREQUISITE: ACC 103.ACC 105 Personal Income TaxAn analyss of federal taxaton. Topcs wll nclude federal taxatonas t relates to ndvduals, partnershps, and corporatons,and the use of federal and state forms. Three hours lecture perweek.[FALL]3 creditsACC 106 Corporate TaxAn advanced study of federal taxes. Emphass wll be placed onfederal taxes nvolvng corporatons, and state and local taxes.Three hours lecture per week.[SPRING]3 creditsPREREQUISITE: ACC 103, ACC 105.ACC 110 Computerized AccountingAn ntroductory course coverng the use of commercal account-ng software. Students wll use a hands-on approach to carry outaccountng functons on a computer. Topcs wll nclude sales,recevables, purchases, payables and payroll. Three hours lectureper week.[SPRING]3 creditsACC 203 Intermediate Accounting IAn in-depth study of the nature and values of a firm’s cash andtemporary nvestments, recevables, nventores, long-term nvestments,tangible fixed assets, and intangible assets. Emphasisis given to the measurement of financial income in accordancewth generally accepted accountng prncples. Three hours lectureper week.[FALL]3 creditsPREREQUISITE: ACC 104.ACC 204 Intermediate Accounting IIAn n-depth study of the specal accountng problems of corporateorganzatons. Areas such as stockholder’s equty and longtermdebt sectons of the balance sheet wll be emphaszed. Othertopics include funds flow, income tax allocation, consignments,installment sales, and financial statement analysis. Three hourslecture per week.[SPRING]3 creditsPREREQUISITE: ACC 203.ACC 205 Cost AccountingA study of cost accountng. Topcs nclude cost accountng fundamentals,budgets and standards, cost allocaton, and cost systems.Three hours lecture per week.[FALL]3 creditsPREREQUISITE: ACC 104.ACC 206 AuditingA study of the audt functon. Topcs nclude plannng the audt,audtor consderaton of nternal controls, substantve testng, reportngand audt samplng. Emphass s also placed on professonalethcs and audtor legal lablty. Three hours lecture perweek.[SPRING]3 creditsPREREQUISITE: ACC 104.ACC 212 Governmental and Not-For-Profit AccountingAn introduction to governmental and not-for-profit accounting.Topics include financial reporting, principles of accountingfor state and local governments, budgetary accountng, captalproject funds, debt service funds, and fiduciary activities. Threehours lecture per week.[AS NEEDED]3 creditsPREREQUISITE: ACC 104.AGRIBUSINESSAGR 213 Introduction to Agricultural EconomicsThs ntroducton to economc concepts related to agrculture ncludesdefinition and scope of agricultural economics; businessorganizations in the food and fiber system; factors of productonand ther characterstcs; locaton of agrcultural producton;market equlbrum analyss, and the role of prce elastctes ofdemand and supply. Three hours lecture.[FALL]3 creditsAGR 223 Introduction to AgribusinessAn introduction to agribusiness. The course includes definitionand scope of agribusiness, characteristics of agribusiness firms,trends of ther expanson/declne are examned, and career opportuntesn agrbusness. Three hours lecture.[SPRING]3 creditsPREREQUISITE: AGR 213.166
allIED HEalTH • aNTHrOpOlOGy • arCHITECTUral TECHNOlOGyALLIED HEALTHALH 110 Phlebotomy IA course designed to prepare students for ASPT certification ashosptal phlebotomsts. Topcs covered nclude: venpuncturetheory and technques, concepts of cardovascular anatomy,physology and termnology, and an ntroducton to standardhosptal laboratory tests. The laboratory wll focus on venpunctureand collecton of blood samples for hematologc testng.Four hours lecture, two hours laboratory per week.[FALL]5 creditsALH 111 Phlebotomy PracticumNinety hours of clinical practice in an affiliate clinical facilitypractcng blood collecton technques. Students must successfullycomplete a minimum of 150 venipunctures and 25 fingerstcks. A total of 90 hours per semester.[SPRING]2 creditsPREREQUISITE: ALH 110.ALH 112 Phlebotomy IIA course that presents an overvew of the human lfe scences,preparing students for ASPT certification as phlebotomists. Top-cs covered nclude the followng major body systems: the ntegumentary,skeletal, nervous, respratory, dgestve, urnary,endocrne, reproductve, lymphatc, and cardovascular. Twohours lecture per week.[SPRING]2 creditsPREREQUISITE: ALH 110.ALH 113 Medical Laboratory AssistantA course desgned to prepare students for work n clncal laboratoresas medcal laboratory assstants. Basc prncples and practcesof laboratory medcne are covered. Students are tranedto process, under supervson, a varety of laboratory specmensand to perform specified laboratory tests. Three hours lecture,two hours laboratory per week.[SUMMER]4 creditsPREREQUISITE: ALH 111 or students must have a mnmum ofone year of full-tme or two years part-tme work experence as aphlebotomst, and/or have completed an approved phlebotomycourse. Students must be certified or eligible for certification asa phlebotomst.ALH 115 Clinical Instruction in the Healthcare SettingThs course provdes gudance to clncal nstructors supervsngstudents n healthcare settngs. The followng sklls are covered:assessng the readness of students to learn, educatonal theory,goals and objectves, learnng and teachng methods, mentorng,feedback, and nculcatng crtcal thnkng n student performance.Ffteen hours lecture per semester.[AS NEEDED]1 creditPREREQUISITE: Enrollment s lmted to students who are currentlylicensed, certified, or enrolled in nursing or other alliedhealth programs.ANTHROPOLOGYANT 141 Physical AnthropologyAn ntroductory course n physcal anthropology wth applcatonn bology and human evoluton. Emphass wll be on genetcs,forces of evoluton, orgn of speces, vertebrate evoluton,socobology, prmate and human evoluton, and bologcaland cultural aspects of race and racsm. Three hours lecture perweek.[AS NEEDED]3 creditsACH 200 Architectural Drawing IIIPreparaton of workng drawngs of small commercal structures.Included are barrer-free desgn, parkng layout and plot plans,sectons, detals, electrcal and mechancal plans. The course wllnclude presentatons, basc archtectural renderngs and model-ANT 142 Cultural Anthropologyg.ed.An objectve understandng of the wde varaton of human culturesusing the scientific method. Students will be involved inanalyzng culture and personalty, governmental and money systems,language, famly organzaton, relgon and other culturalcharacterstcs of socety. Three hours lecture per week.[AS NEEDED]3 creditsARCHITECTURAL TECHNOLOGYACH 100 Architectural Drawing I/CADAn ntroductory course n basc archtectural draftng and desgnusng computer-aded draftng technques. Floor plans, elevatons,plot plans and detaled drawngs wll be prepared. PCbasedAutoCAD software s used n ths course. Two hours lecture,two hours laboratory per week.[FALL]3 creditsPREREQUISITE: CAD 100.ACH 110 Architectural Drawing IIA study of workng drawngs for lght constructon. A full set ofworkng drawngs of a resdental structure s prepared ncluding:plot plan, foundation plan, floor plan, exterior elevations,sectons, detals, schedules, nteror elevatons, electrcal andplumbng plans. The course wll nclude a practcal applcatonof computer usage n archtectural draftng for lght constructon.One hour lecture, four hours laboratory per week.[SPRING]3 creditsPREREQUISITE: ACH 100.ACH 114 Materials and Methods of Construction IMaterals and methods of lght frame and commercal construction.Included are the physical properties, classification, specificatons,structural uses, and fabrcaton methods of woods, masonry,concrete, steel, glass, finishes, and other related materials.Two hours lecture per week, two hours laboratory per week.[SPRING]3 creditsPREREQUISITE: ACH 100.167
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Academic Calendar 2011-2012fall 201
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NOTICE TO STUDENTSWhle ths Catalog
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BOARD OF TRUSTEESCaroline CountyMar
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Directory of Telephone Service and
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Faculty DirectoryKamal P. Hennayake
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General InformationRegistration Off
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General inFormationHarassment Polic
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Admissions and Placement3. Students
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Tuition and Fees, Expenses, Refunds
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tuition anD Fees, exPenses, reFunDs
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Student Financial assistanceFederal
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Student Records and PoliciesJohn T.
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Gifted and Talented programChesapea
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accountinG/BusinessThe College offe
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accountinG/BusinessBUSINESS ADMINIS
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ENVIrONmENTal SCIENCEThe College of
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environmental scienceENVIRONMENTAL
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environmental scienceLAND USE MANAG
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AddendumAppendix 1.Student Transfer
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Addendumcollege is definable as a p
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Addendumability of courses at 4-yea
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IndexAAbility to Benefit, Student F
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IndexComputer Information Systems,
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IndexEnrollment Status, Conditions
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IndexLetter of Recognition, Graduat
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DIRECTIONS FROM ANNAPOLIS AND POINT