3学分
的概念, principles and standards of financial accounting as they apply to financial statements including the statement of cash flows are developed from a user perspective. Generally Accepted 会计 Principles are applied to cash, 应收账款, 应付款项, 库存, long-term operational assets, long-term debt and equity. Prerequisite or corequisite: MAT 092 or completion of the Genesee Community College math proficiency.
3学分
的概念 and principles of managerial accounting as they apply to financial statements including the statement of cash flows are developed from a user perspective. Topics include manufacturing accounting, cost-volume-profit analysis, 决策, cost accumulation and allocation, 预算, performance evaluation, responsibility accounting, capital 预算, cost accounting systems and financial statement analysis. Prerequisite: ACC101.
3学分
Survey aspects of financial and managerial accounting with an emphasis on analysis and interpretation of financial statements and the application of key managerial accounting tools for decision-making. Not open to students with credit in ACC101. Designed primarily for Office Technology, 旅游 Management, and Fashion Merchandising Management students.
3学分
Develops skills using currently popular accounting software, converting a manual accounting system to a computerized system. Emphasizes the computer as a problem-solving tool in various accounting and financial situations. 春天只. Prerequisites: ACC102 or concurrent enrollment in ACC102 for students in the 会计 certificate only with instructor approval.
3学分
In-depth study of Generally Accepted 会计 Principles. Topics include the conceptual framework of accounting, financial statements and related disclosures, accounting for cash, 应收账款 and inventories, asset acquisition, cost allocation and asset disposition. 秋天只有. Prerequisite: ACC102.
3学分
A continuation ACC211, Generally Accepted 会计 Principles. Topics include current liabilities and contingencies, long-term liabilities and 应收账款, 投资, contributed capital, retained earnings, earnings per share, income recognition, 所得税, post employment benefits, 租赁, statement of cash flows and accounting for changes and errors. 春天只. Prerequisite: ACC211.
3学分
Studies managerial accounting in-depth from the preparer's perspective. Topics include managerial decision support systems, elements of costs, job-order and process costing, just-in-time and flexible manufacturing systems, cost-volume-profit analysis, budgets and performance evaluation. 春天只. Prerequisite: ACC102.
3学分
Survey of current Federal Income Tax law and practice in the preparation of tax returns for the individual taxpayer. Topics include determination of gross income, 扣除, 豁免, income from trade or business, 退休计划, credits and special taxes, accounting periods and methods, 折旧, 得失, 扣缴, 预估税, 工资税, tax administration and tax planning. 秋天只有. Prerequisite: ACC101 or concurrent enrollment in ACC101 for students in the 会计 certificate only with instructor approval.
3学分
Examines different levels of technological complexity of selected cultures and analyzes topics common to all societies such as religion, 亲属关系, 婚姻, child-rearing practices, social structure, ecological relationships, 语言学, 以及其他领域.
3学分
Examines human skeletal remains in the context of medicolegal issues. Analyzes the scientific evidence of skeletal or badly decomposed remains in order to establish circumstances of death and identification of the decedent by estimating age, 性别, 种族的亲和力, 身材, pathologic conditions, and traumatic injury. Introduces human osteology, and presents methods and techniques used in forensic anthropology. Discusses case reports, contexts in which remains are found, and methods of recovery.
3学分
This course is an introduction to fashion design. 学生s will use fashion, history, design and materials in learning about the world of fashion. 秋天只有. 学生s may receive credit only once for this listing.
3学分
Surveys history of western art from prehistory to CE 1500, and compares and contrasts with the art of later periods. Introduces the distinctive features of the art produced by western civilization and relates its development to that of other regions.
3学分
Surveys history of western art from CE 1500 to present, and compares and contrasts with the art of earlier periods. Introduces the distinctive features of art produced by western civilization and relates its development to that of other regions.
3学分
Introduces the elements and principles of design and art concepts. Focuses on creative problem solving, critical analysis of visual imagery, and utilizing visual arts as a form of expression. Two class hours, two studio hours.
3学分
Introduces the basics of using type in the graphic arts. 学生s clarify and enhance visual messages through the use of type and visual placement (layout) of information. Two class hours, two studio hours. Prerequisites: ART105 and ART209.
3学分
Introduces beginning drawing skills. Focuses on observational drawing and the development of an artistic imagination. 学生s must supply their own materials. Two class hours, two studio hours.
3学分
Explores advanced drawing techniques and the creative process. Focuses on developing large drawings in a variety of mixed-media materials. Two class hours, two studio hours. 学生s must provide their own supplies. Prerequisite: ART110.
3学分
Introduces acrylic painting techniques. Focuses on the use of color theory, design fundamentals and painting styles. Two class hours, two studio hours.
