Course Descriptions B – Bachelor Course C – College Preparatory Course D – Dual: the instructional level and materials presented in these courses are appropriate for both the transfer (A.A.) and (A.A.S/A.S.) applied science programs. However, transfer of these courses is subject to the approval of the receiving institution. O – Occupational (A.S. and A.A.S.) P – Parallel: College Transfer (A.A. and A.S) V – Post-Secondary Adult Vocational Accounting ACG 2001 - Principles of Accounting 1 Credit Hours: 3.0 Prerequisite(s): (ENC1101 with C and MAT1033 with C) or (ENC1101 with C and MAT1034 with C) Corequisite(s): None This course is the first in the two-course Principles of Accounting sequence. This course, followed by ACG2011, is recommended for non-accounting majors. Students will use technology to prepare and communicate financial information. Specifically, students will understand the accounting cycle including the measurement of business transactions and income; accounting system principles and internal controls; the preparation and analysis of financial statements; and the measurement and reporting of transactions concerning cash, accounts receivable, and inventories. The course focuses on service and merchandising businesses operating as corporations. A comprehensive outside assignment is required in this course. It is strongly recommended that students complete CGS1000 or CGS1101 or have equivalent skills. Parallel: College Transfer (A.A. and A.S) ACG 2011 - Principles of Accounting 2 Credit Hours: 3.0 Prerequisite(s): ACG2001 with C Corequisite(s): None This course is the second in the two-course Principles of Accounting sequence. This course, preceded by ACG2001, is recommended for non-accounting majors. Students will use technology to prepare and communicate financial information. Specifically, students will analyze and interpret transactions concerning fixed assets, current and longterm liabilities, shareholders equity; prepare the cash flow statement; and articulate accounting knowledge when analyzing financial statements. The course focuses on service and merchandising businesses operating as corporations. A comprehensive outside assignment is required in this course. It is strongly recommended that students complete CGS1000 or CGS1101 or have equivalent skills. Parallel: College Transfer (A.A. and A.S) ACG 2021 - Introduction to Financial Accounting Credit Hours: 3.0 Prerequisite(s): ENC1101 with C and MAC1105 with C Corequisite(s): None This course is an accelerated conceptual introduction to financial accounting. Using technology, students will prepare, use, and interpret financial information. Course is comparable to ACG2001 and ACG2011 combined. Students may enroll in this course or the ACG2001 and ACG2011 sequence, but not all three courses. It is strongly recommended that students complete CGS1000 or CGS1101 or have equivalent skills. Parallel: College Transfer (A.A. and A.S)
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