2012 08 07 Undergraduate Catalog Cover - Lake Erie College

COURSE DESCRIPTIONSAC 322 Cost Accounting (4 SH)Semester Offered: SpringPre-Requisite(s): AC 102This course emphasizes cost accounting methods used todetermine product costs for internal decision-making andexternal financial reporting. Topics include variable, fixed andsemi-variable costs, activity-based costing, job order costing,process costing, standard costing, break-even analysis,budgeting, quality control, inventory management, pricingspecial orders and transfer pricing.AC 360 Individual Investigation in Accounting (2-5 SH)Students study topics of interest not offered as regular courses.AC 403 Auditing (4 SH)Semester Offered: FallPre-Requisite(s): AC 302, CI 101, MN 215 or permission ofinstructorThe principles, concepts, standards and procedures utilized byinternal auditors and the independent public accountant. Topicsinclude professional ethics, independence and legalresponsibility, statistical sampling, auditing standards andprocedures.AC 406 Taxes & Culture Clinic II (2 SH)Semester Offered: SpringPre-Requisite(s): AC 303An interdisciplinary course covering basic income tax andimmigration law and the Hispanic culture. Students gain afundamental understanding of federal, state and city income taxlaw for low-income taxpayers. Students gain a first-handknowledge of basic immigration law and how undocumentedUnited States workers are handled through our system. It is aclinic course relying heavily on student participation. Cross-listedas LG 406.AC 416 Advanced Accounting (4 SH)Semester Offered: SpringPre-Requisite(s): AC 301 or permission of instructorCombines sound theoretical advanced financial accountingconcepts to practical applications. Topics include the accountingfor business combinations, foreign currency transactions andtranslations, partnerships and governmental entities.ADULT DEGREE COMPLETION MANAGEMENT(ADM)ADM 201 The Adult Journey (3 SH)Pre-Requisite(s): Adult Degree Completion Program StudentsOnlyThis course is specifically designed as the first course in theManagement degree completion program sequence. As such, ithas a dual purpose. Academically, it presents both classic andcontemporary adult development lifespan theory while linkingthese concepts to individual experience through assessment andreflection. From an instructional design standpoint, this courseprovides the foundations for cohort development and lifelongwriting skills to be utilized throughout the degree completionprogram.ADM 210 Management Principles (3 SH)Pre-Requisite(s): Adult Degree Completion program StudentsOnlyLearners will examine the foundations and traditionalapproaches of management principles: planning, organizing,leading and controlling. This incorporates the elements ofdelivering strategic value, building a dynamic organization,mobilizing people and learning and changing. Leadership andcollaboration is integrated with direct applications to theindividual and group functioning in today's businessenvironment.ADM 215 Research Methods and Statistics (3 SH)Pre-Requisite(s): Adult Degree Completion Program StudentsOnlyThis course will provide an overview of the research process andresearch methods. Learners will use Microsoft Excelspreadsheets. Problem analysis and evaluation techniques arepresented. Learners are shown methods for defining,researching, analyzing and evaluating a problem they wouldsolve in their work or a vocational environment. Specificstatistical information covered in the module includes identifyingand measuring objectives, collecting data, working withsignificance levels, analyzing variance and constructingquestionnaires.AC 490 Senior Seminar in Accounting (4 SH)Pre-Requisite(s): Senior StandingThe capstone course is a senior level course designated to allowstudents to review, analyze and integrate knowledge and skillslearned throughout the accounting/business curriculum. Studentwill analyze domestic and international accounting issuesthrough case analysis and research. Students will prepare anapproved academic project or paper that demonstrates masteryof their area of study and to assess their level of knowledge/skillof the stated outcomes of their degree.Page | 70Lake Erie College | 2012 - 2013 Undergraduate Catalog | Student Handbook | Student Athlete Handbook