Academic

ACC - ACCOUNTING
ACC 211 - Principles of Accounting I - 3 cr.
Introductory course primarily concerned with the study of
accounting principles and practices as set forth under generally
accepted accounting principles with emphasis on journal entries,
T-account and work sheets.
ACC 212 - Principles of Accounting II - 3 cr.
Continuation of Accounting 211 with emphasis on accounting for
partnerships and corporations with an introduction to management
accounting and financial statement analysis. Prerequisite: ACC 211.
ACC 301 - Managerial Accounting - 3 cr.
Accounting as an aid to management; particular emphasis on Job
Order and Process Costing Systems, Cost-Volume-Profit Analysis,
Responsibility Accounting and Budgeting. Prerequisite: ACC 212.
ACC 319 - Individual Taxation - 3 cr.
In-depth study for federal taxation and procedures: computing
gross income, deductions, credits, tax liability/preparation
according to IRS codes. Prerequisite: ACC 212.
ACC 331 - Intermediate Accounting I - 3 cr.
In-depth study of underlying accounting concepts, principles,
and application of principles supporting the preparation of
financial statements with emphasis on balance sheet accounts.
Interpretation of financial statements according to GAAP.
Prerequisite: ACC 212.
ACC 332 - Intermediate Accounting II - 3 cr.
Continuation of Accounting 331 with emphasis on earnings per
share, accounting for leases, pensions, income taxes, accounting
changes and error corrections, and financial reporting of cash
flows. Prerequisite: ACC 331.
ACC 419 - Advanced Income Tax Accounting - 3 cr.
In-depth study of tax problems of partnerships, corporations,
estates and trusts according to IRS codes. Prerequisite: ACC 319.
ACC 420 - Auditing - 3 cr.
Procedures for completing an audit. Emphasis placed upon the
standards, philosophy, ethics and responsibilities of the independent
CPA in conducting an audit and upon the role and importance of
internal control. Auditor’s certificate and reporting according to
GAAS and GAAP. Prerequisite: ACC 332.
ACC 421 - Advanced Accounting 1 - 3 cr.
Principles and problems relating to partnerships, joint ventures,
home office and branch accounting, consolidated financial
statements, corporate mergers and capital readjustments and
receiverships. Prerequisite: ACC 332.
ACC 422 - Advanced Accounting II - 3 cr.
Continuation of Accounting 421. Topics covered include:
governmental accounting, not-for-profit accounting, foreign
currency translation, international accounting, SEC reporting
insolvency and trouble debt reporting. Prerequisite: ACC 421.
ACC 423 - Cost Accounting - 3 cr.
A study of the development and use of accounting information
for internal business planning and control decisions with emphasis
placed on standard costing and other inventory costing methods,
breakeven point analysis, product pricing, cash budgeting, operating
and capital budgeting. Prerequisite: ACC 212.
ACC 450 - Preparation for Professional Certification
Examination I - 3 cr.
Available to seniors who plan to take the Certified Public
Accountancy Examination. The course will concentrate on various
subject matters which are tested by the Uniform Certified Public
Accountants Examination. Prerequisite: ACC 423.
ACC 451 - Preparation for Professional Certification
Examination II - 3 cr.
Continuation of Accounting 450 with emphases on law and
professional responsibility. This course will concentrate on
various subject matters which are tested by the Certified
Public Accountant Examination or Certified Internal Auditing
Examination. Prerequisite: ACC 450.
ART - ART
ART 101 - Design & Color - 3 cr.
An introduction to the basic elements and principles of twodimensional
problems in design using various black-and-white media as
well as color. An emphasis on problem solving and idea development
is stressed in gaining an understanding of organizational possibilities in
designing the flat surface.
ART 102 - Color Theory - 3 cr.
An understanding of color properties and relationships through
direct analysis of subtractive and additive color used in a variety
of fields. Color systems, color phenomena, and fundamental color
vocabulary are explored through an examination of color theorists
and color usage in works of various artists.
ART 103 - 3-Dimensional Design - 3 cr.
Problem solving using the basic elements and principles of designing
the three dimensions of height, width and depth. Construction,
analysis and manipulation of three-dimensional forms and space in
sculptural and architectural projects are covered.
ART 202 - Introduction to the Visual Arts - 3 cr.
Survey of visual arts in everyday life and the role they play in
personal enrichment. Field trips and studio activities are included.
There is an emphasis on oral and written expression.
ART 210 - Introduction to Basic Photography - 3 cr.
This is a course in the basics of black and white photography. The
operation of a 35 mm camera and the use of darkroom equipment
will be studied. Photographic composition and design will be
emphasized. There will be a Laboratory Fee.
ART 211 - Photography II - 3 cr.
This course is designed to offer students an intermediate to
advanced study of photography, and to continue the rigor of ART
210 Introduction to Photography. This course emphasizes photodocumentation
with various formats, digital photography, and layout
production. Prerequisite: ART 210.
ART 216 - Introduction to Drawing - 3 cr.
This is an introduction to basic drawing skills and techniques
through traditional approaches to line, form, composition,
perspective, and chiaroscuro. Skill in judging proportion, creating
volume and the illusion of space are emphasized using various
media.
ART 217 - Figure Drawing - 3 cr.
Introduction to the use of the figure as a means of exploring
various drawing issues.
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