Liberal Arts and Science - Manchester Community College ...

COURSES
Courses
106
Course offerings are subject to change.
The courses in this section are grouped by subjects that are listed alphabetically.
Within each subject group, the courses are listed in numerical order, the
lowest first and the highest last.
Courses with numbers 099 and below are non-credit courses. Courses with
numbers in the 100-199 range are considered first-year courses. Courses
numbered 200 or higher are considered second-year courses.
The semester in which a course is generally offered is indicated by the codes:
Fa = Fall, O = Occasional, Sp = Spring, and Su = Summer. Students and
their advisors may use these designations in determining course selection for
any particular semester.
ELECTIVES - Within an academic program, courses are either required or
elective. Elective courses fall into broad subject areas of study in the liberal
arts and sciences. These broad subject areas are the humanities, the natural
sciences and the social sciences. Courses may also be business electives or
may be undesignated.
GENERAL EDUCATION REQUIREMENTS - In addition, all programs have
specific general education requirements. General education requirements
assure that students have exposure to a range of courses in specific areas
of the curriculum. The general education requirements are grouped into six
modes. The general education modes and courses can be found in the catalog
on pages 29-30.
COMMON COURSE NUMBERING - The community colleges of Connecticut
are in the process of coordinating courses on all campuses so that courses
have the same numbering system at all colleges. As this process is undertaken,
courses will be changing their designations and numbers until all courses can be
aligned. For the most updated information on common course numbering, students
are encouraged to speak with program coordinators and the Registrar’s
Office. Some courses listed below have already undergone this process and
others will change during the 2005-2006 academic year.
When choosing courses, it is important to choose the type of elective or
general education mode specified within your program of study. Students
should seek the advice of a academic counselor or faculty member when
choosing courses.
A complete list of the courses being offered is published each semester in
the class schedule which is available in the Registrar’s Office. A list of current
Continuing Education courses is available in the Continuing Education Office.
Course offerings are subject to change.
Accounting
All accounting courses numbered 100 or higher require students to be eligible
for ENG* 101 and MAT* 095 or higher.
ACC* 098: Introduction to Accounting
(ACCT 098: Introduction to Accounting I)
This course is designed to introduce students to accounting theory. Emphasis
in the course includes the accounting cycle, bank checking accounts, and
payroll. (O) no credit
ACC* 106: Certified Bookkeeper Course I
(formerly ACCT 106: Certified Bookkeeper Course #1)
This course provides the accounting student with an essential background in
learning course material and preparing for the first Certified Bookkeeper exam.
The examination verifies the attainment of the knowledge and skill required to
conduct all key bookkeeping and accounting functions through the adjusted
trial balance and basic payroll skills for companies with up to 100 employees.
In Course One, the student will learn all aspects of mastering adjusting entries,
correction of accounting errors and the qualifications required to obtain the
Certified Bookkeeper description. The student will take and correct the mock
exams and learn test-taking skills. The student will also learn about the code of
ethics to which the Certified Bookkeeper must attest before certification. Note:
There is a separate fee associated with the certification exams. Prerequisite:
C or better in ACC* 115 or permission of instructor. (O), 3 credits.
ACC* 107: Certified Bookkeeper Course II
(ACCT 107: Certified Bookkeeper Course #2)
This course is designed to provide the accounting student with an essential
background in learning course material and preparing for the Certified Bookkeeper
Exam #2. The student will be introduced to exam content and trained in
preparation required for passage of the exam. The course content will include
mastering inventory, mastering payroll and mastering depreciation. The student
will complete mock exams designed to test their knowledge and adequately
prepare them for successful passage of the certification exam. Note: There is
a separate fee associated with the certification exams. Prerequisite: C or better
in ACC* 115 or permission of instructor. (O), 3 credits.
ACC* 108: Payroll Accounting
(formerly ACCT 108)
This course provides an overview of the role of a payroll accountant and the
payroll accounting function within the business entity and will provide the accounting
student with an essential background in learning payroll accounting
laws, regulations and methodology. Also covered are the need for timely and
accurate payroll data as a key part of the management function, tax rules, tax
rate and tax reports. In this course students will be working with specialized
payroll accounting software. Prerequisite: C or better in ACC* 115 or permission
of instructor. (O), 3 credits.
ACC* 115: Financial Accounting
(formerly ACCT 101)
Theory and practice of accounting applicable to the accumulation, external
reporting, and external uses of financial accounting information. (Fa,Sp,Su)
4 credits
ACC* 118: Managerial Accounting
(formerly ACCT 102)
Basic concepts and practice of accounting’s role in providing information to
managers to assist in their planning, control and decision-making activities.
Topics include cost accounting, cost behavior relationships, analyses for
managerial decisions, and the budget process. Prerequisite: C or better in
ACC* 115. (Fa,Sp,Su) 4 credits
Next Semester Offered Designations: Fa = Fall, O = Occasional, Sp = Spring, Su = Summer