Course Descriptions ACCOUNTING ACCT&201 Principles of Accounting I 5 Examines the basic structure of accounting, including receivables, payables, merchandise inventory, deferrals, accruals, and internal controls. Prerequisite: "C" or better in MATH 092 or an "S" in ABE 065 or "C" or better in OFTEC 170.
ACCT232 Intermediate Accounting II 5 Examines the measuring, valuing and reporting of liabilities, investments, and stockholders' equity, as well as problems related to the measurement of enterprise income. Prerequisite: ACCT 231 with a "C" or better. ACCT234 Accounting for Small Business Owners 4 Introduces basic uses of accounting information from the perspective of a small business owner: financial statements, ratio analysis, budgets, and cash flow forecasts. Prerequisite: None.
ACCT&202 Principles of Accounting II 5 Examines fixed assets, current liabilities, payroll systems, corporations, stocks and bonds, preparation of statement of cash flows, and financial statement analysis. Prerequisite: ACCT& 201 with a "C" or better.
ACCT235 Governmental Accounting 5 Examines the fundamentals of governmental accounting. Prerequisite: ACCT202 with a "C" or better.
ACCT&203 Principles of Accounting III 5 Examines the development of costs for manufacturing concerns, determination of net income, development of managerial information and evaluation of performance. Prerequisite: ACCT& 202 with a "C" or better.
ACCT238 Federal Income Tax 5 Introduces federal income taxation for individuals and businesses, including the preparation of Form 1040 and support schedules, and the treatment of special tax situations. Prerequisite: ACCT& 201 with a "C" or better.
ACCT206 General Ledger Computerized Accounting 3 Introduces a computerized general ledger system to develop and maintain accounting records. Prerequisite: "C" or better in ACCT& 201 and OFTEC 100 or OFTEC 108.
ACCT239 Payroll Accounting and Business Taxes 5 Introduces taxes affecting businesses, including the preparation of payroll registers and payroll related documents and tax forms. Prerequisite: OFTEC 170 or ACCT& 201 with a "C" or better.
ACCT231 Intermediate Accounting I 5 Examines the conceptual framework of accounting, the accounting process, the measuring, valuing, and reporting of assets, and the preparation of complex financial statements. Prerequisite: ACCT& 202 with a "C" or better, BUS 104 or MATH& 146 with a "C" or better and OFTEC 141 with a "C" of better.
ACCT240 Auditing 5 Introduces the auditing process as applied to financial statements. Prerequisite: ACCT 232 with a "C" or better.
ADULT BASIC EDUCATION ABE001 Basic Education for Adults (BEdA) Orientation Orients new students for entry into Basic Education for Adults (BEdA) program. Prerequisite: None.
college and career readiness. Prerequisite: Student must complete a Basic Skills program orientation. Placement is based on appropriate beginning basic education level reading CASAS score and appropriate level writing skills as determined by previous instructor or through program orientation screening.
ABE002 High School+ and GED Orientation Orients new students for entry into High School+ and/or GED programs. Prerequisite: None.
ABE053 ABE Language Arts III (Low Intermediate Language Art) Provides an integrated approach to the development of lowintermediate reading, writing, English language usage, and speaking and listening skills. Emphasis is placed on enhancing critical thinking skills in the context of college and career readiness. Prerequisite: Student must complete a Basic Skills program orientation. Placement is based on appropriate low-intermediate level reading CASAS score and appropriate level writing skills as determined by previous instructor or through program orientation screening.
ABE004 Pathways Overview I Introduces college and career pathways for students in the HS21+, GED, or Basic Education for Adults (BEdA) program. Prerequisite: "S" in ABE 002 and BEdA placement test score into high intermediate or adult secondary level reading. ABE006 Pathways Exploration II Investigates specific college and career pathways for students in the HS21+, GED, or Basic Education for Adults (BEdA) program. Prerequisite: "S" or concurrent enrollment in ABE 004.
ABE054 ABE Language Arts IV (High Intermediate Language Art) Provides an integrated approach to development of highintermediate reading, writing, English usage, speaking and listening skills with an emphasis on increasing critical thinking. Designed for students whose goals include earning degrees or certificates in academic and/or technical programs. Prerequisite: Student must complete a Basic Skills program orientation. Placement is based on appropriate high-intermediate level reading CASAS score and appropriate level writing skills as determined by previous instructor or through program orientation screening.
ABE021 ABE Digital Literacy I Presents basic digital literacy skills within the context of college and career readiness. Prerequisite: Adult Basic Education placement in any level. ABE052 ABE Language Arts II (Beginning Basic Language Art) Provides an integrated approach to the development of beginning basic education level reading, writing, English language usage, and speaking and listening skills. Emphasis is placed on enhancing critical thinking skills in the context of
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