Restricted Electives are to be chosen from those courses sodesignated in the program requirements. The specific courses aredesignated by course prefix and/or course number in the program’sCurriculum Worksheet.General Electives are to be chosen from among all courses offered bythe <strong>College</strong> so long as they are applicable to the appropriatedegree program.Note: The following courses will be offered during the semesterin which they are listed in the various curricular displays. Somecourses may be offered in the evening or on Saturday morningsduring other terms as well. The <strong>College</strong> reserves the right to limitregistration for courses, to discontinue courses for which there isinsufficient enrollment and to change times and/or instructors.Some foreign language courses are given in the evenings andon sufficient demand. In particular, completion of one or twocourses in an evening sequence does not obligate the <strong>College</strong>to offer the remainder of the sequence unless there is sufficientdemand.MUS Music............................................................................. 111NMT Nanoscale Materials Technology..................................... 114NTR Nutrition........................................................................ 115PAL Paralegal......................................................................... 115PHI Philosophy..................................................................... 115PHY Physics........................................................................... 116POL Political Science.............................................................. 116PSY Psychology..................................................................... 116REL Religion.......................................................................... 117SOC Sociology........................................................................ 117SPA Spanish.......................................................................... 117SPE Speech........................................................................... 118TET Teacher Education Transfer............................................ 118TEL Telecommunication........................................................ 118TAT Tourism and Hospitality Management............................ 118Prefix Subject Field/Program PageACC Accounting....................................................................... 89ATC Air Traffic Control............................................................ 90AET Alternative Energy Technology......................................... 90ASL American Sign Language.................................................. 91ANT Anthropology................................................................... 91ART Art.................................................................................... 91AST Astronomy....................................................................... 91AER Aviation............................................................................ 92BIO Biology............................................................................. 93BUS Business........................................................................... 94CHM Chemistry........................................................................ 94CSS <strong>College</strong> Study Skills.......................................................... 95COM Communications.............................................................. 96CIS Computer Information Systems (Computer Science)........ 96CRJ Criminal Justice................................................................ 97DRA Drama.............................................................................. 98ECH Early Childhood............................................................... 99ECO Economics...................................................................... 100ELT Electrical Technology..................................................... 100EMS Emergency Medical Services........................................... 101ENG English........................................................................... 101ENV Environmental Science................................................... 102ETH Ethics............................................................................. 102FPT Fire Protection Technology............................................. 102FSS First Year Success Seminar.............................................. 103FRE French............................................................................ 103GHY Geography..................................................................... 103GEO Geology.......................................................................... 103HSC Health Professions.......................................................... 104HIS History........................................................................... 104HON Honors........................................................................... 104HOT Hotel and Restaurant Management................................. 105HUS Human Services............................................................. 107HSS Humanities/Social Sciences............................................. 108ITA Italian............................................................................. 108LIT Literature....................................................................... 108MGT Management................................................................... 109MKT Marketing....................................................................... 110MAT Mathematics................................................................... 11088
AccountingACC 111 (3-0-3)<strong>College</strong> AccountingThis course concentrates on the generally accepted accounting principles(GAAP) applied to a sole proprietorship. Topics include: analyzing, journalizingand posting transactions, adjusting entries, completion of the work sheet,financial statements, and the closing process for a service business, Accountingfor Cash, Payroll Accounting and the Combination Journal are also covered.ACC 121 (4-0-4)Financial AccountingThis course introduces the current procedures of financial accounting andgenerally accepted accounting principles. The course emphasizes the analysisof business transactions and the study of the accounting cycle. Ethics issues arediscussed throughout the course. Accrual based accounting concepts, internalcontrols, and financial statement preparation are addressed as well as the accountingelements of a corporate business entity. Each student will be asked tocomplete a practice set of entries for a business entity.F, SACC 122 (4-0-4)Managerial AccountingThis course introduces current managerial accounting concepts, theories andpractices applicable to a financial entity. Job order, process cost and activitybasedcost systems are introduced. Budgeting, profit analysis, product pricingand reporting concerns of decentralized operations are specific topics coveredin this course. Also included are special topics focused on financial statementanalysis. Ethics issues are discussed throughout the course.PR: ACC 121F,SACC 123 (3-0-3)Accounting for Decision Making - Concepts and TheoryThis course introduces the student to financial accounting. Emphasis is onthe analysis and interpretation of financial information. Generally acceptedaccounting principles will be discussed throughout the course. The standardreports of financial accounting will be studied as well as the process of identifying,measuring, recording and reporting financial information. Internal controlprocedures, corporate assets, liabilities, and shareholders’ equity will also bestudied as well as reporting concerns of international companies. Interpretationand analysis of financial reports and current issues affecting these reports willbe stressed. Corporate financial statements will be reviewed in and out of classvia the Internet.PR: MAT 127 or equivalentFACC 201 (1-0-1)Computer Applications in AccountingThis course provides the student with basic computer skills specific to afinancial accounting environment. Topics include setting up a business entity’saccounting system, recording financial transactions, and working with budgetdevelopment and evaluation. Students will create invoices, create and analyzeaccounts receivable and payment aging reports, and develop financial statementsand reports with the assistance of a software application. Students willbe required to use computers to complete projects. Outside laboratory work isrequired.PR: ACC 111 or ACC 121 or ACC 123SACC 222 (3-0-3)Intermediate Accounting IIntensive consideration is given to financial accounting theory and the currentapplication of generally accepted accounting principles. A significant amountof time is devoted to financial statement preparation and presentation. Emphasisis placed on the balance sheet. Each of the principal asset accounts shownon the face of the balance sheet is studied in detail. The accounting cycle,measurement of income, acquisition and disposal of assets, and the time valueof money are some of the specific topics covered.PR: ACC 122FACC 225 (3-0-3)Income Tax AccountingThis course is an in-depth study of the current income tax law and tax regulations.It provides the student with practical applications in the preparation ofincome tax returns for individuals with supporting tax schedules. Instructionis also given on partnership and corporate taxation. Special tax situations arestressed and explanations are developed through the use of examples. A computersoftware application is used to complete several assignments.SACC 226 (4-0-4)Intermediate Accounting IIThis course is a continuation of the study of financial accounting theory andpractice. The study of liabilities and stockholders’ equity concludes the studyof the balance sheet which began in ACC 222. Specific accounts examinedinclude current and contingent liabilities, bonds, notes, corporate incometaxes, leases, capital stock and retained earnings. Preparation of the incomestatement, statement of retained earnings and statement of cash flows in accordancewith generally accepted accounting principles is also covered. Financialstatement analysis, revenue recognition rules, and accounting changes are othertopics addressed. Computer software packages are utilized in and outside ofclass to complete several assignments.PR: ACC 222SACC 242 (3-0-3)Cost ManagementThis course develops an understanding of accounting information for use bymanagement in planning and controlling operations. A framework for measuringmanagerial performance is developed through an analytical treatment ofcost behavior under dynamic conditions by employing tools such as cost-volume-profitanalysis, budgeting and actual and standard cost systems. The useof costs in decision-making contexts is emphasized.PR: ACC 122ACC 246 (3-0-3)AuditingThis course is an introduction to auditing for accounting students who havenot had experience in auditing. The primary emphasis is on the auditor’s decision-making process. Included are concepts in auditing related to determiningthe nature and amount of evidence the auditor should accumulate, the objectivesto be accomplished in a given audit area, the circumstances of the engagement,and the decisions to be made to determine the appropriate evidence togather and how to evaluate the evidence obtained. Ethical conduct and legalliability of auditors are also covered along with auditing within a computerizedenvironment.PR: ACC 122ACC 248 (3-0-3)Governmental AccountingThis course surveys the theory and practice involved in budgetary procedures,accounting for general and special funds, for governments, public schools andother nonprofit entities.PR: ACC 122ACC 250 (1-8-3)Accounting InternshipThis course provides the business/accounting student with the opportunity toparticipate in a planned, professional experience of observation, study and fieldwork within selected business entities. Textbook theory and classroom experienceis enhanced as the student works in an appropriately supervised setting.The field study will specifically incorporate accounting or accounting relatedassignments. All field work will be supplemented by regularly scheduled seminarswith the instructor. There is a final report and oral presentation due at theend of the semester.PR: ACC 222, Business or Accounting major, G.P.A. of 2.5, and permission ofthe departmentS89