 
          363
        
        
          
            ACCT
          
        
        
          
            2211   Intermediate Accounting
          
        
        
          (3-0-3)
        
        
          A review of the basic accounting model; the fundamentals of actuarial
        
        
          mathematics and its practical application to accounting problems; accounting
        
        
          theory and practice as related to recognition, measurement, and reporting of
        
        
          income; the balance sheet and statement of cash flows; current assets; tangible
        
        
          and intangible fixed assets, depreciation, depletion, and deferred charges.
        
        
          Prerequisite:  ACCT 2102 with grade of C or better.
        
        
          Offered:  On demand.
        
        
          
            ACCT
          
        
        
          
            2220   Income Tax Procedures
          
        
        
          (3-0-3)
        
        
          A practical presentation of Federal Income Tax fundamentals, with emphasis on
        
        
          individual returns.  Topics considered include gross income, deductions and tax
        
        
          credits.  The course is designed primarily for those students who expect to
        
        
          terminate their study at the two-year college level.
        
        
          Corequisite: Mnimum COMPASS reading score of 74 or enrollment in READ
        
        
          0099.
        
        
          Prerequisite:  ACCT 2101 preferred or tax accounting experience.
        
        
          Offered:  On demand.
        
        
          
            ACCT
          
        
        
          
            2225   Cost Accounting
          
        
        
          (3-0-3)
        
        
          The basic elements of cost accounting with emphasis on managerial applications
        
        
          of process, job-order, and standard cost accounting systems.
        
        
          Prerequisite:  READ 0099 or a minimum reading CPE score of 75 and ACCT
        
        
          2102 with grade of C or better.
        
        
          Offered:  On demand.
        
        
          
            ACCT
          
        
        
          
            2230   Manufacturing Cost Accounting
          
        
        
          (3-0-3)
        
        
          The basic elements of manufacturing cost accounting with emphasis on
        
        
          managerial applications of process, job-order, and standard cost accounting
        
        
          systems.
        
        
          Prerequisite:  None.
        
        
          Offered:  On demand.
        
        
          
            ALHE
          
        
        
          
            1103   Orientation to MLT
          
        
        
          (1-0-1)
        
        
          This course provides an introduction to basic clinical laboratory science and web-
        
        
          based instruction.  Students learn about the organizational structure of a clinical
        
        
          laboratory, regulation of quality and reliability of testing, personnel qualifications,
        
        
          safety, medical-legal issues, specimen collection and processing, principles of
        
        
          instrumentation and laboratory mathematics.
        
        
          Prerequisite:  None.
        
        
          Corequisite:  None.
        
        
          Offered:  Fall, online.
        
        
          
            ALHE
          
        
        
          
            1115   Clinical Professionalism
          
        
        
          (0-3-1)
        
        
          This course addresses key competency areas for health care professionals.
        
        
          Elements including communication skills, time management, professional
        
        
          development, personal skills, policies and procedures, motivation and attitude,
        
        
          and the medical record are emphasized.
        
        
          Prerequisite:  READ 0099.
        
        
          Offered:  On demand.