2012 - 2013 catalog - Delta College

ABS 201W Employability Skills for Success 1 Sem Hr
Prerequisite: READING LEVEL 3 and WRITING LEVEL 3. Develops
skills in identifying students’ job-related abilities and attitudes; locating
leads in the job market; writing resumes and cover letters; completing
applications, and interviewing. Encourages writing, as a reflective
practice, to enhance learning. Credit may be earned in ABS 201 or ABS
102, but not both. (15-0)
ABS 290-299 Special Projects in Applied
Behavioral Science
Accounting
ACC 111 Introductory Accounting 4 Sem Hrs
Practices basic accounting procedures including journalizing, posting,
preparation of financial statements, special journals, subsidiary ledgers,
petty cash fund, bank reconciliation, and payroll accounting. Requires
completion of a practice set. Transfer students should take ACC 211.
Not recommended to take ACC 111 if credit has already been earned
in ACC 211(60-0).
ACC 211 Principles of Accounting I 4 Sem Hrs
Prerequisite: MATH LEVEL 4 or “B-” or higher in MGT 110, and READING
LEVEL 3. Introduces basic concepts of accounting principles. Includes
the accounting cycle for service and merchandising businesses, internal
control, accounting for current assets, long-term assets, current liabilities,
and owner’s equity. Recommended for transfer (as an alternative to
ACC 111). (60-15)
ACC 212 Principles of Accounting II 4 Sem Hrs
Prerequisite: ACC 211 with a C (2.0) minimum grade. Includes a study
of corporation basic theory and methodology, statement of cash flows,
accounting for manufacturing operations, and accounting data as used
in performance measurement, decision making, planning, and control.
(60-15)
ACC 214 Microcomputer Accounting
Applications
4 Sem Hrs
Prerequisite: CST 133 with a “C” or better and ACC 211 with a “C” or
better. Introduces microcomputer applications in general ledger, accounts
receivable, accounts payable, payroll, and inventory/invoicing. Develops
electronic spreadsheet applications using appropriate software. Outside
laboratory assignments are required. (60-0)
ACC 215W Federal Tax Accounting 3 Sem Hrs
Prerequisite: ACC 212. Studies the Federal income tax law. Emphasizes
core income tax principles and relates them to individual and business
entity applications. Includes preparation of individual and business
entity tax returns. (45-0)
ACC 216W Volunteer Income Tax Assistance
(VITA)
2 Sem Hrs
Prerequisite: MATH LEVEL 4 and READING LEVEL 3. Provides
instruction in preparation of federal, state, and local individual income
tax returns and uses practical experience in the preparation of these
returns. Provides service to qualifying citizens within the tri-county
district by preparing tax forms and filing electronically. Requires 30
hours of service-learning. (30-30)
ACC 227W Intermediate Accounting I 4 Sem Hrs
Prerequisite: ACC 212 with a “C” (2.0) minimum grade or equivalent.
Includes a study of accounting processes, theory, and principles. Includes
financial statement presentation, revenue recognition, evaluation of
current assets, property plant and equipment, intangible assets, and
time value of money. Designed for transfer. (60-0)
ACC 228W Intermediate Accounting II 4 Sem Hrs
Prerequisite: ACC 227W with a “C” (2.0) minimum grade or equivalent.
Presents accounting for current liabilities, stockholders’ equity, EPS,
income taxes, pensions, leases, long-term liabilities, and the statement
of cash flows. Designed for transfer. (60-0)
ACC 229W Practical Intermediate Accounting 4 Sem Hrs
Prerequisite: ACC 227W with a “C” (2.0) minimum grade. Presents
accounting for assets, liabilities, and equity through practical application.
Focuses on supporting schedules and reconciliation of the items in the
financial statements. Opportunities are provided to practice quality
internal control procedures. (60-0)
ACC 230 Operational Business Taxes 3 Sem Hrs
Prerequisite: ACC 227W with a “C” (2.0) minimum grade. Provides
practical training regarding various federal, state, and local operational
business taxes. Focuses on filing requirements and completion of
appropriate forms through use of technology. (45-0)
ACC 233 Cost Accounting 3 Sem Hrs
Prerequisite: ACC 212 with a C (2.0) minimum grade. Relates principles
and methods of handling materials, labor costs, and manufacturing
expenses to the formulation of reports to management. Includes job
order, process, standard, direct and budgetary costing procedures. (45-0)
ACC 235 Financial Management 3 Sem Hrs
Prerequisite: ACC 212 with a C (2.0) minimum. An introduction to the
basic concepts of financial management. Includes goals and functions of
financial management, financial forecasting, leverage, working capital
management, time value of money, stock and bond valuation, cost of
capital, capital budgeting, and concept of risk. (45-0)
ACC 285 Professional Accounting Careers 2 Sem Hrs
Prerequisite: ACC 214, and ACC 227 or ACC 228 all with a minimum C
grade or permission of instructor. Recommended to be taken in the last
semester of a student’s accounting program. Includes development of a
career portfolio to illustrate professionalism and accounting skills. Uses
technology to research and analyze topics including accounting careers,
certifications, and job search preparation, as well as issues related to
current accounting topics. (30-0)
ACC 290-299 Special Projects in Accounting
Academic Career Experience
ACE 105W Year I Experience I - Business &
Human Services
3 Sem Hrs
Prerequisites: (1) Majoring in business, computer & information sciences,
administrative support, social & human services, public safety services,
media production, or similar program of study, (2) Employed in a majorrelated
position, and (3) Completed the program application process
in the Office of Academic Career Experience (Cooperative Education)
and Experiential Learning. Introduces course planning and goal setting.
Provides opportunities for team building. Introduces electronic portfolio
to manage academic and career information. Emphasizes the necessity
of maintaining this living collection of credentials. Evaluates the student
in a program-related, supervised worksite. For successful completion, a
grade of at least a B must be earned in both this course and its associated
work experience. A final grade of F will be assigned in both course and
work experience if either is not successfully completed. (15-180)
ACE 106W Year I Experience II - Business &
Human Services
3 Sem Hrs
Prerequisites: (1) ACE 105 with a grade of B or better, (2) Majoring in
business, computer & information sciences, administrative support,
social & human services, public safety services, media production or
similar program of study, and (3) Employed in major-related position.
Continues from Year I Experience I with additional responsibilities at the
worksite. Explores work cultures and diversity. Includes development
of professional written employment application materials. Continues
development of electronic portfolio. Practices and develops soft skills
necessary in the workplace. The employer/site supervisor and the college
coordinator make evaluations. For successful completion, a grade of
at least a B must be earned in both this course and its associated work
experience. A final grade of F will be assigned in both course and work
experience if either is not successfully completed. (15-180)
340 Delta College 2012-2013