Accounting Associate Degree General Education Core (Required minimum: 15 Semester Credit Hours)

Accounting Associate Degree General Education Core (Required minimum: 15 Semester Credit Hours) Area I - Language Arts/Communication ENGL 1101 Composition and Rhetoric 3 180 Explores the analysis of literature and articles about issues in the humanities and in society. Students practice various modes of writing, ranging from exposition to argumentation and persuasion. The course includes a review of standard grammatical and stylistic usage in proofreading and editing. An introduction to library resources lays the foundation for research. Topics include writing analysis and practice, revision, and research. Students write a research paper using library resources and using a formatting and documentation style appropriate to the purpose and audience. Area II - Social/Behavioral Sciences XXXX Social/Behavioral Sciences Elective 3 180 Area III - Natural Sciences/Mathematics - Select 1 MATH 1100 Quantitative Skills/Reasoning 3 180 Emphasizes algebra, statistics, and mathematics of finance. Topics include fundamental operations of algebra, sets and logic, probability and statistics, geometry, mathematics of voting and districting, and mathematics of finance. MATH 1101 Mathematical Modeling 3 180 Emphasizes functions using real-world applications as models. Topics include fundamental concepts of algebra; functions and graphs; linear, quadratic, polynomial, exponential, and logarithmic functions and models; systems of equations; and optional topics in algebra. MATH 1111 College Algebra 3 180 Emphasizes techniques of problem solving using algebraic concepts. Topics include fundamental concepts of algebra, equations and inequalities, functions and graphs, and systems of equations; optional topics include sequences, series, and probability or analytic geometry. Area IV - Humanities/Fine Arts XXXX 0000 Humanities/Fine Arts Elective 3 180 Program-Specific Requirements XXXX 0000 General Core Elective (from Areas I, II, III, or IV) 3 180 Occupational Courses: ACCT 1100 Financial Accounting I 4 240 Introduces the basic financial accounting concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle for a personal service business, the accounting cycle for a merchandising business, inventory, cash control and receivables. Laboratory work demonstrates theory presented in class. BUSN 1440 Document Production 4 240 Reinforces the touch system of keyboarding placing emphasis on correct techniques with adequate speed and accuracy and producing properly formatted business documents. Topics include: reinforcing correct keyboarding technique, building speed and accuracy, formatting business documents, language arts, proofreading, and work area management. COMP 1000 Introduction to Computers 3 180 Introduces the fundamental concepts, terminology, and operations necessary to use computers. Emphasis is placed on basic functions and familiarity with computer use. Topics include an introduction to computer terminology, the Windows environment, Internet and email, word processing software, spreadsheet software, database software, and presentation software. ACCT 1105 Financial Accounting II 4 240 Introduces the intermediate financial accounting concepts that provide the student with the necessary skills to maintain a set of books for a partnership and corporation. Topics include: Fixed and Intangible Assets, Current and Long-Term Liabilities (Notes Payable), Payroll, Accounting for a Partnership, Accounting for a Corporation, Statement of Cash Flows, and Financial Statement Analysis, Laboratory work demonstrates theory presented in class. ACCT 1110 Managerial Accounting 3 180 Emphasizes the interpretation of data by management in planning and controlling business activities. Topics include Managerial Accounting Concepts, Manufacturing Accounting using a Job Order Cost System, Manufacturing Accounting using a Process Cost System, Cost Behavior and Cost-Volume-Profit, Budgeting and Standard Cost Accounting, Flexible Budgets, Standard Costs and Variances, and Capital Investment Analysis and Budgeting. Laboratory work demonstrates theory presented in class. ACCT 1115 Computerized Accounting 3 180 Emphasizes operation of computerized accounting systems from manual input forms. Topics include: company creation (service and merchandising), chart of accounts, customers transactions, vendors transactions, banking activities, merchandise inventory, employees and payroll, and financial reports. Laboratory work includes theoretical and technical application. BUSN 1410 Spreadsheet Concepts/Applic 4 240 This course covers the knowledge and skills required to use spreadsheet software through course demonstrations, laboratory exercises and projects. Topics and assignments will include: spreadsheet concepts, creating and manipulating data, formatting data and content, creating and modifying formulas, presenting data visually and, collaborating and securing data. ACCT 1125 Individual Tax Accounting 3 180 Provides instruction for the preparation of individual federal income tax returns. Topics include: taxable income, income adjustments, schedules, standard deductions, itemized deductions, exemptions, tax credits, and tax calculations. ACCT 1130 Payroll Accounting 3 180 Provides an understanding of the laws that affect a company*s payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions. Minimum Length of Program: 5 Term(s) Minimum Credit Hours for Graduation: 64 Accounting Diploma Basic Skills Courses ENGL 1010 Fundamentals of English I 3 180 Emphasizes the development and improvement of written and oral communication abilities. Topics include analysis of writing, applied grammar and writing skills, editing and proofreading skills, research skills, and oral communication skills. Select one of the following Social/Behavioral Science Courses – 2 credits: EMPL 1000 Interpersonal Relat & Prof Dev 2 120 PSYC 1010 Basic Psychology 3 180 Presents basic concepts within the field of psychology and their application to everyday human behavior, thinking, and emotion. Emphasis is placed on students understanding basic psychological principles and their application within the context of family, work and social interactions. Topics include an overview of psychology as a science, the nervous and sensory systems, learning and memory, motivation and emotion, intelligence, lifespan development, personality, psychological disorders and their treatment, stress and health, and social relations. Select one of the following Math Course - 3 credits: MATH 1011 Business Math 3 180 Emphasizes mathematical concepts found in business situations. Topics include basic mathematical skills, mathematical skills in business-related problem solving, mathematical information for documents, graphs, and mathematical problems. MATH 1012 Foundations of Mathematics 3 180 Emphasizes the application of basic mathematical skills used in the solution of occupational and technical problems. Topics include fractions, decimals, percents, ratios and proportions, measurement and conversion, formula manipulation, technical applications, and basic statistics. Occupational Courses: ACCT 1100 Financial Accounting I 4 240 Introduces the basic financial accounting concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle for a personal service business, the accounting cycle for a merchandising business, inventory, cash control and receivables. Laboratory work demonstrates theory presented in class. BUSN 1440 Document Production 4 240 Reinforces the touch system of keyboarding placing emphasis on correct techniques with adequate speed and accuracy and producing properly formatted business documents. Topics include: reinforcing correct keyboarding technique, building speed and accuracy, formatting business documents, language arts, proofreading, and work area management. COMP 1000 Introduction to Computers 3 180 Introduces the fundamental concepts, terminology, and operations necessary to use computers. Emphasis is placed on basic functions and familiarity with computer use. Topics include an introduction to computer terminology, the Windows environment, Internet and email, word processing software, spreadsheet software, database software, and presentation software. ACCT 1105 Financial Accounting II 4 240 Introduces the intermediate financial accounting concepts that provide the student with the necessary skills to maintain a set of books for a partnership and corporation. Topics include: Fixed and Intangible Assets, Current and Long-Term Liabilities (Notes Payable), Payroll, Accounting for a Partnership, Accounting for a Corporation, Statement of Cash Flows, and Financial Statement Analysis, Laboratory work demonstrates theory presented in class. ACCT 1110 Managerial Accounting 3 180 Emphasizes the interpretation of data by management in planning and controlling business activities. Topics include Managerial Accounting Concepts, Manufacturing Accounting using a Job Order Cost System, Manufacturing Accounting using a Process Cost System, Cost Behavior and Cost-Volume-Profit, Budgeting and Standard Cost Accounting, Flexible Budgets, Standard Costs and Variances, and Capital Investment Analysis and Budgeting. Laboratory work demonstrates theory presented in class. ACCT 1115 Computerized Accounting 3 180 Emphasizes operation of computerized accounting systems from manual input forms. Topics include: company creation (service and merchandising), chart of accounts, customers transactions, vendors transactions, banking activities, merchandise inventory, employees and payroll, and financial reports. Laboratory work includes theoretical and technical application. BUSN 1410 Spreadsheet Concepts/Applic 4 240 This course covers the knowledge and skills required to use spreadsheet software through course demonstrations, laboratory exercises and projects. Topics and assignments will include: spreadsheet concepts, creating and manipulating data, formatting data and content, creating and modifying formulas, presenting data visually and, collaborating and securing data. ACCT 1125 Individual Tax Accounting 3 180 Provides instruction for the preparation of individual federal income tax returns. Topics include: taxable income, income adjustments, schedules, standard deductions, itemized deductions, exemptions, tax credits, and tax calculations. ACCT 1130 Payroll Accounting 3 180 Provides an understanding of the laws that affect a company*s payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions. XXXX 0001 Accounting Electives 3 180 XXXX 0000 Occupational Elective 3 180 Minimum Length of Programs: 4 Term(s) Minimum Credit Hours for Graduation: 42 Adv. Emergency Medical Technician Occupational Courses: EMSP 1510 Advanced Concepts for the AEMT 3 180 This course serves as the introductory course to the advanced level practice of the Advanced Emergency Medical Technician (AEMT). It expands on the information attained at the EMT level. Topics include: EMS Systems; Documentation; EMS System Communication; Therapeutic Communication; Principles of Pharmacology; Medication Administration; Emergency Medications; Airway Management; Respiration; Artificial Ventilation; Primary Assessment; and Secondary Assessment. EMSP 1520 Adv Patient Care for the AEMT 3 180 This course provides opportunities to apply fundamental knowledge of basic and selected advanced emergency care and transportation based on assessment findings for the following: an acutely ill patient; a patient in shock, respiratory failure or arrest, cardiac failure or arrest, and post resuscitation management; and an acutely injured patient. In addition it provides a fundamental knowledge of growth, development, and aging and assessment findings to provide basic and selected advanced emergency care and transportation for a patient with special needs. Topics include: Geriatrics; Patients with Special Challenges; Medical Overview; Neurology; Immunology; Infectious Disease; Endocrine Disorders; Cardiovascular; Toxicology; Respiratory; Hematology; Genitourinary/Renal; Shock and Resuscitation; Chest Trauma; Abdominal and Genitourinary Trauma; Orthopedic Trauma; Head, Facial, Neck, and Spine Trauma: Nervous System Trauma; and Integration of Medical/Trauma Assessments. EMSP 1530 Clinical Applications for AEMT 1 60 This course provides supervised clinical experience in various clinical settings. Topics include: Clinicals. EMSP 1540 Clinical/Practical Apps AEMT 3 180 This course provides supervised clinical experience in various clinical settings as well as opportunities to demonstrate critical thinking skills and assessment based management techniques through competency based evaluations relevant to the practice of an AEMT. Topics include: Clinicals and Assessment Based Management. Minimum Length of Program: 1 Term(s) Minimum Credit Hours for Graduation: 10 Advanced Shielded Metal Arc Welder WELD 1050 Horizontal Shld Metal Arc Weld 4 240 Introduces the major theory, safety practices, and techniques required for shielded metal arc welding (SMAW) in the horizontal position. Qualification tests, horizontal position, are used in the evaluation of student progress toward making industrial standard welds. Topics include: horizontal SMAW safety and health practices, selection and applications of electrodes, selection and applications for horizontal SMAW, horizontal SMAW joints, and horizontal SMAW to specification. WELD 1060 Vertical Shield Metal Arc Weld 4 240 Introduces the major theory, safety practices, and techniques required for shielded metal arc welding (SMAW) in the vertical position. Qualification tests, vertical position, are used in the evaluation of student progress toward making industrial standard welds. Topics include: vertical SMAW safety and health practices, selection and applications of electrodes for vertical SMAW, vertical SMAW joints, and vertical SMAW to specification. WELD 1070 Overhead Shield Metal Arc Weld 4 240 Introduces the major theory, safety practices, and techniques required for shielded metal arc welding (SMAW) in the overhead position. Qualification tests, overhead position, are used in the evaluation of student progress toward making industrial standard welds. Topics include: overhead SMAW safety and health practices, selection and applications of electrodes for overhead SMAW, overhead SMAW joints, and overhead SMAW to specification. Minimum Length of Program: 1 Term(s) Minimum Credit Hours for Graduation: 12 Air Conditioning Assistant AIRC 1005 Refrigeration Fundamentals 4 240 Introduces the basic concepts, theories, and safety regulations and procedures of refrigeration. Topics include an introduction to OSHA, safety, first aid, laws of thermodynamics, pressure and temperature relationships, heat transfer, the refrigerant cycle, refrigerant identification, and types of AC systems. AIRC 1010 Refrigeration Principles/Pract 4 240 This course introduces the student to basic refrigeration system principles and practices, and the major component parts of the refrigeration system. Topics include refrigeration tools, piping practices, service valves, leak testing, refrigerant recovery, recycling, and reclamation, evacuation, charging, and safety. AIRC 1020 Refrigeration Sys Components 4 240 This course provides the student with the skills and knowledge and skills to install, test, and service major components of a refrigeration system. Topics include compressors, condensers, evaporators, metering devices, service procedures, refrigeration systems and safety. Minimum Length of Program: 1 Term(s) Minimum Credit Hours for Graduation: 12 Air Conditioning Associate Degree General Education Core (Required minimum: 15 Semester hours) Area I – Language Arts/Communication ENGL 1101 Composition and Rhetoric 3 180 Explores the analysis of literature and articles about issues in the humanities and in society. Students practice various modes of writing, ranging from exposition to argumentation and persuasion. The course includes a review of standard grammatical and stylistic usage in proofreading and editing. An introduction to library resources lays the foundation for research. Topics include writing analysis and practice, revision, and research. Students write a research paper using library resources and using a formatting and documentation style appropriate to the purpose and audience. Area II – Social/Behavioral Sciences XXXX 0000 Social/Behavioral Sciences Elective 3 180 Area III – Natural Sciences/Mathematics Choose one of the following courses MATH 1111 College Algebra 3 180 Emphasizes techniques of problem solving using algebraic concepts. Topics include fundamental concepts of algebra, equations and inequalities, functions and graphs, and systems of equations; optional topics include sequences, series, and probability or analytic geometry. MATH 1100 Quantitative Skills/Reasoning 3 180 Emphasizes algebra, statistics, and mathematics of finance. Topics include fundamental operations of algebra, sets and logic, probability and statistics, geometry, mathematics of voting and districting, and mathematics of finance. MATH 1101 Mathematical Modeling 3 180 Emphasizes functions using real-world applications as models. Topics include fundamental concepts of algebra; functions and graphs; linear, quadratic, polynomial, exponential, and logarithmic functions and models; systems of equations; and optional topics in algebra. Area IV – Humanities/Fine Arts XXXX 0000 Humanities/Fine Arts Elective 3 180 Program-Specific Requirements XXXX 0000 General Core Elective 3 180 Occupational Courses AIRC 1005 Refrigeration Fundamentals 4 240 Introduces the basic concepts, theories, and safety regulations and procedures of refrigeration. Topics include