3 Credits
The concepts, 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 Accounting Principles are applied to cash, receivables, payables, inventory, 长期经营性资产, 长期债务和权益. Prerequisite or corequisite: MAT 092 or completion of the Genesee Community College math proficiency.
3 Credits
The concepts and principles of managerial accounting as they apply to financial statements including the statement of cash flows are developed from a user perspective. 主题包括制造会计, 本量分析, decision making, 成本积累与分摊, budgeting, 绩效评估, 责任会计, 资本预算, cost accounting systems and financial statement analysis. 先决条件:ACC101.
3 Credits
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, 旅游管理, and Fashion Merchandising Management students.
3 Credits
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. Spring only. Prerequisites: ACC102 or concurrent enrollment in ACC102 for students in the Accounting certificate only with instructor approval.
3 Credits
In-depth study of Generally Accepted Accounting Principles. Topics include the conceptual framework of accounting, financial statements and related disclosures, 现金会计, 应收帐款和存货, 资产收购, 成本分摊和资产处置. Fall only. 先决条件:ACC102.
3 Credits
A continuation ACC211, Generally Accepted Accounting Principles. Topics include current liabilities and contingencies, 长期负债和应收款项, investments, 实缴资本, 留存收益, 每股收益, 收入识别, income taxes, 离职后福利, leases, statement of cash flows and accounting for changes and errors. Spring only. 先决条件:ACC211.
3 Credits
Studies managerial accounting in-depth from the preparer's perspective. Topics include managerial decision support systems, 成本要素, 工作订单和过程成本, just-in-time and flexible manufacturing systems, 本量分析, 预算与绩效评估. Spring only. 先决条件:ACC102.
3 Credits
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, deductions, exemptions, 来自贸易或商业的收入, 退休计划, 抵免和特别税, 会计期间和核算方法, depreciation, 得失, withholding, estimated tax, payroll taxes, 税务管理和税务筹划. Fall only. 先决条件:ACC101 or concurrent enrollment in ACC101 for students in the Accounting certificate only with instructor approval.
3 Credits
Examines different levels of technological complexity of selected cultures and analyzes topics common to all societies such as religion, kinship, marriage, 育儿实践, social structure, 生态关系, linguistics, and other areas.
3 Credits
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, gender, racial affinity, stature, 病理条件下, 以及创伤性损伤. 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 Credits
This course is an introduction to fashion design. Students will use fashion, history, design and materials in learning about the world of fashion. Fall only. Students may receive credit only once for this listing.
3 Credits
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 Credits
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 Credits
Introduces the elements and principles of design and art concepts. 注重创造性地解决问题, 视觉意象的批判性分析, and utilizing visual arts as a form of expression. 两个课时，两个课时.
3 Credits
Introduces the basics of using type in the graphic arts. Students clarify and enhance visual messages through the use of type and visual placement (layout) of information. 两个课时，两个课时. 前提条件:ART105和ART209.
3 Credits
介绍初级绘图技巧. Focuses on observational drawing and the development of an artistic imagination. 学生必须自备材料. 两个课时，两个课时.
3 Credits
Explores advanced drawing techniques and the creative process. Focuses on developing large drawings in a variety of mixed-media materials. 两个课时，两个课时. 学生必须自己提供生活用品. 先决条件:ART110.
3 Credits
介绍丙烯绘画技术. Focuses on the use of color theory, design fundamentals and painting styles. 两个课时，两个课时.
