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2014-2015-Catalog

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134 ACNT 2304 Intermediate Accounting II Continued in-depth analysis of generally accepted account- ing principles underlying the preparation of financial state- ments including comparative analysis and statement of cash flow. In addition, special emphasis on corporation account- ing, stockholder's equity, retaining earnings, current and long-term liabilities, pensions, statement of cash flows, and other financial topics. (Offered in the Spring only) Lecture Hrs. = 3, Lab Hrs. = 0 Prerequisite: ACCT 2303 ACNT 2309 Cost Accounting A study of budgeting, cost analysis and cost control systems using traditional and contemporary costing methods and theories in decision making. (Offered in the Fall only) Lecture Hrs. = 3, Lab Hrs. = 0 Prerequisite: ACCT 2402 ACNT 2386 Internship: Accounting Technology/Technician and Bookkeeping A work-based learning experience that enables the student to apply specialized occupational theory, skills, and con- cepts. A learning plan is developed by the college and the employer. Mentored and supervised by a workplace em- ployee, the student achieves objectives that are developed and documented by the college. The experience may be paid or unpaid and MUST be in an accounting related job for a minimum of 13 hours per week. Students must have an ap- proved job site by the second class of the semester. As a cap- stone elective, this class must be taken in the student's last semester of the Accounting Technician Certificate. Lecture Hrs. = 0, Lab Hrs. = 0, External Hrs. = 13 Prerequisite: ACCT 2401 ACNT 2387 Internship: Accounting Technology/Technician and Bookkeeping A work-based learning experience that enables the student to apply specialized occupational theory, skills, and con- cepts. A learning plan is developed by the college and the employer. Mentored and supervised by a workplace em- ployee, the student achieves objectives that are developed and documented by the college. The experience may be paid or unpaid and MUST be in an accounting-related job for a minimum of 13 hours per week. Students must have an ap- proved job site by the second class of the semester. As a cap- stone elective, this class must be taken in the student's last semester of the Advanced Accounting Technician Certificate. Lecture Hrs. = 0, Lab Hrs. = 0, External Hrs. = 13 Prerequisite: ACCT 2402 ACNT 2389 Internship: Accounting A work-based learning experience that enables the student to apply specialized occupational theory, skills, and con- cepts. A learning plan is developed by the college and the employer. Mentored and supervised by a workplace em- ployee, the student achieves objectives that are developed and documented by the college. The experience may be paid or unpaid and MUST be in an accounting related job for a minimum of 13 hours per week. Students must have an ap- proved job site by the second class of the semester. As a cap- stone elective, this class must be taken in the student's last semester of the AAS Accounting Technology Degree. Lecture Hrs. = 0, Lab Hrs. = 0, External Hrs. = 13 Prerequisite: ACCT 2303 ARCE 1403 Architectural Materials and Methods of Construction Properties, specifications, vendors references, and uses of materials as related to architectural systems of structures. Lecture Hrs. = 3, Lab Hrs. = 3 Prerequisite: READ 300 or equivalent ARCE 1442 Codes, Specifications, and Contract Documents Study of ordinances, codes, and legal documents as they re- late to specifications and drawing. Discussion of owner ar- chitect contractor responsibilities, duties, and legal relationship. Lecture Hrs. = 3, Lab Hrs. = 3 Prerequisite: READ 300 or equivalent ARCE 1452 Structural Drafting A study of structural systems including concrete foundations and frames, wood framing and trusses, and structural steel framing systems. Includes detailing of concrete, wood, and steel to meet industry standards including the American In- stitute of Steel Construction and The American Concrete In- stitute. Lecture Hrs. = 3, Lab Hrs. = 3 Pre/Corequisite: DFTG 2419 and ENRD 401 or equivalent

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