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, long-term operational assets, long-term debt and equity. 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. Topics include manufacturing accounting, cost-volume-profit analysis, decision making, cost accumulation and allocation, budgeting, performance evaluation, responsibility accounting, capital budgeting, cost accounting systems and financial statement analysis. Prerequisite: 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, Tourism Management, 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, accounting for cash, receivables and inventories, asset acquisition, cost allocation and asset disposition. Fall only. Prerequisite: ACC102.
3 Credits
A continuation ACC211, Generally Accepted Accounting Principles. Topics include current liabilities and contingencies, long-term liabilities and receivables, investments, contributed capital, retained earnings, earnings per share, income recognition, income taxes, post employment benefits, leases, statement of cash flows and accounting for changes and errors. Spring only. Prerequisite: ACC211.
3 Credits
Studies managerial accounting in-depth from the preparer's perspective. Topics include managerial decision support systems, elements of costs, job-order and process costing, just-in-time and flexible manufacturing systems, cost-volume-profit analysis, budgets and performance evaluation. Spring only. Prerequisite: 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, income from trade or business, retirement plans, credits and special taxes, accounting periods and methods, depreciation, gains and losses, withholding, estimated tax, payroll taxes, tax administration and tax planning. Fall only. Prerequisite: 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, child-rearing practices, social structure, ecological relationships, 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, pathologic conditions, and traumatic injury. 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. Focuses on creative problem solving, critical analysis of visual imagery, and utilizing visual arts as a form of expression. Two class hours, two studio hours.
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. Two class hours, two studio hours. Prerequisites: ART105 and ART209.
3 Credits
Introduces beginning drawing skills. Focuses on observational drawing and the development of an artistic imagination. Students must supply their own materials. Two class hours, two studio hours.
3 Credits
Explores advanced drawing techniques and the creative process. Focuses on developing large drawings in a variety of mixed-media materials. Two class hours, two studio hours. Students must provide their own supplies. Prerequisite: ART110.
3 Credits
Introduces acrylic painting techniques. Focuses on the use of color theory, design fundamentals and painting styles. Two class hours, two studio hours.