1999–2000 MCC College Catalog by Manchester Community College

More catalogs by Manchester Community College | 1999–2000 MCC College Catalog | 132 pages | 2016-01-11

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Page 81 of 1999–2000 MCC College Catalog

courses course offerings are subject to change the courses in this section are grouped by subjects which are listed alphabetically within each subject group the courses are listed in numerical order the lowest first and the highest last courses with numbers 099 and below are non-credit courses courses with numbers in the 100-199 range are considered first-year courses courses numbered 200 or higher are considered second-year courses the semester in which a course is generally offered is indicated by the codes fa fall o occasional sp spring and su summer students and their advisors may use these designations in determining course selection for any particular semester electives are credit courses selected by the student to supplement the required courses in a program of study there are five kinds of electives and are indicated by the codes business b humanities h liberal arts and sciences l natural science n and social science s a complete list of the courses being offered is published each semester in the class schedule which is available in the registrar’s office a list of current continuing education courses is available in the continuing education office course offerings are subject to change accounting all accounting courses numbered 100 or higher require students to be eligible for eng 111 and math 101 or higher acct 098 introduction to accounting i this course is designed to introduce students to accounting theory emphasis in the course includes the accounting cycle bank checking accounts and payroll o no credit acct 101 financial accounting theory and practice of accounting applicable to the accumulation external reporting and external uses of financial accounting information [b fa,sp 4 credits acct 102 managerial accounting basic concepts and practice of accounting s role in providing information to managers to assist in their planning control and decision-making activities topics include cost accounting cost behavior relationships analyses for managerial decisions and the budget process prerequisite c or better in acct 101 [b fa,sp 4 credits acct 110 accounting software application includes software application for a complete accounting cycle and other areas covered in acct 101 prerequisite c or better in acct 101 and cis 111 [b o 1 credit acct 201 intermediate accounting i this course covers fundamental processes of accounting working capital investments plant and equipment acquisition depreciation and disposal intangibles will be taught prerequisite c or better in acct 102 cis 106 cis 166 and cis 167 [b fa 4 credits acct 202 intermediate accounting ii this course covers plant and equipment depreciation reevaluations intangibles long-term liabilities stockholder’s equity analytical processes statement of cash flows pensions leases publicly held companies prerequisite c or better in acct 201 [b sp 4 credits acct 213 cost accounting this course covers principles of cost accounting for manufacturing and business prerequisite c or better in acct 102 [b sp 3 credits acct 223 federal taxes theories and laws of individual income tax returns will be taught prerequisite c or better in acct 101 [b fa 3 credits acct 224 advanced federal taxation corporation partnership estate and trust taxation including tax administration and practice will be taught prerequisite acct 223 [b sp 3 credits acct 225 practical taxation researching and solving taxation problems for individuals partnerships corporations s corporations estates trusts state capital gains state successions and fiduciaries using actual tax forms and simulated financial situations will be taught prerequisite acct 224 [b o 3 credits acct 226 introduction to taxation financial planning this course focuses on the provisions of current tax laws and the business and investment decisions they affect prerequisite acct 223 or permission of the department chairperson [b sp 3 credits acct 227 taxation and financial planning this course focuses on tax problems and sets out the multiple alternatives that must be analyzed prerequisite acct 226 [b o 3 credits acct 270 cooperative education/work experience this course provides students the opportunity to apply classroom theory in an actual work setting students may be placed in a variety of work settings as related to their program of study including corporations small businesses and state offices prerequisites 15 completed credit hours in the accounting program including acct 101 102 and 201 [b fa,sp 3 credits please refer to page 16 for more information and general prerequisites for cooperative education/work experience allied health ah 090 allied health study skills a pass/fail study skills course for allied health students to learn how to effectively study using various learning strategies prerequisite required prior to beginning allied health program courses exception granted for those who have a grade point average of 3.2 or better or have taken eng 103 or equivalent study skills course class 15 hours su 0 credits ah 101 introduction to allied health a course that will allow students to gain an understanding of allied health programs and the duties and responsibilities necessary to each profession before making a definite career choice they will also gain information about the assistance available at the college to overcome deficiencies that prevent them from acceptance or carrying out career goals class 1 hour per week fa,sp 1 credit ah 270 cooperative education/work experience this course provides students the opportunity to apply classroom theory in an actual work setting students may be placed in a variety of work settings as related to their program of study including hospitals nursing homes laboratories prerequisites 15 completed credit hours in allied health programs fa,sp 3 credits please refer to page 16 for more information and general prerequisites for cooperative education/work experience american sign language asl 101 american sign language i american sign language commonly abbreviated asl is the sign language most deaf people use when communicating among themselves this course utilizes six unit sequences students will learn grammatical features vocabulary and conversational skills including expressive and receptive skills of asl in addition students will learn the culture of the deaf community the history of asl and the relationship of asl to other forms of signing class 3 hours per week [l,s fa,sp 3 credits elective classifications [b business [h humanities [l liberal arts [n natural science [s social science next semester offered designations fa fall o occasional sp spring su summer 79