SpringCredit2018

21 / 72

Frederick Community College • Spring 2018 Credit Schedule • • 301.846.2400 19
Course Blackboard Requirements
All course sections require access to Blackboard at . Students are
expected to be able to access Blackboard via the Internet using personal, public or appropriate
college-available computers. Blackboard access is also required to complete course evaluations.
2018Spring Credit Schedule
ACCT: Accounting
ACCT100 - Business Accounting (3)
Prerequisite: EN 70 or EN 75 or EN 51 or ESL 97 or ESL 70 OR Corequisite: EN 75
Demonstrates the accounting principles and procedures used by a business in setting up and
maintaining records for reporting purposes. Topics include the accounting cycle, preparation of
the financial statements, payroll and banking procedures, and computerized recordkeeping.
4081 ACCT100-1 Tu,Th 8am - 9:15am 15-week
3082 ACCT100-2 M 5pm - 7:30pm 15-week
3083 ACCT100-HYB1 SAT 8:30am - 12pm 1st 7-week Saturday
ACCT101 - Principles of Accounting I (3)
Prerequisites: EN 70 OR (EN 50 and EN 51) OR (ESL 94 and ESL 97) OR (ESL 70 and ESL 71)
Introduces the principles and procedures related to accounting theory and practice. The
analysis of transactions under generally accepted accounting principles (GAAP) and their
relationship to the financial statements are covered from a user s perspective.
3084 ACCT101-1 M,W 11am - 12:15pm 15-week
3085 ACCT101-2 M,W 2pm - 3:15pm 15-week
3086 ACCT101-3 Tu,Th 8am - 9:15am 15-week
3087 ACCT101-4 Tu,Th 9:30am - 10:45am 15-week
3088 ACCT101-5 Tu,Th 11am - 12:15pm 15-week
3089 ACCT101-6 M 5pm - 7:35pm 15-week
3090 ACCT101-HYB1 Tu 6pm - 8:35pm 1st 7-week
3091 ACCT101-ONL1 ONLINE 15-week
ACCT102 - Principles of Accounting II (3)
Prerequisite: ACCT 101
Continues the study of financial accounting principles and procedures from BU 101, with
emphasis on the corporate form of business organization. Students will also be introduced to
managerial accounting concepts used for planning and controlling the business enterprise.
3092 ACCT102-1 M,W 12:30pm - 1:45pm 15-week
3093 ACCT102-2 Tu,Th 9:30am - 10:45am 15-week
3094 ACCT102-3 Tu,Th 12:30pm - 1:45pm 15-week
3095 ACCT102-4 W 5pm - 7:35pm 15-week
3096 ACCT102-HYB1 Tu 6pm - 8:35pm 2nd 7-week
3097 ACCT102-ONL1 ONLINE 15-week
ACCT111 - Microcomputer Software Applications:
Computerized Accounting (3)
Prerequisites: (CIS 101 or COS 116D) and (ACCT 100 or ACCT 101)
Demonstrates the use of commercial software in managing the accounting functions of
a business enterprise. Using a hands-on approach, students will learn how to set up a
fully integrated accounting system to record sales invoices, collections, purchase invoices,
disbursements, and payroll transactions. Students will also set up and maintain inventory and
accounts receivable/payable subsidiary ledgers and prepare financial reports.
3098 ACCT111-HYB1 SAT 9am - 12pm 2nd 7-week Saturday
Note: On-campus sessions: first and last Saturday only; 03/24 and 05/12, Students advised to purchase book
with software from FCC Bookstore
ACCT117 - Payroll Accounting (3)
Prerequisites: (EN 70 or EN 75) OR [(EN 50A or EN 61) and EN 52] OR (ESL 95 and ESL 99) OR (ESL 72 and ESL
73) AND (ACCT 100 or ACCT 101)
Examines the concepts, regulations, laws and procedures related to payroll accounting. The
course is comprehensive and detailed to prepare students to be competent to account for
the payroll of all businesses. Includes hands-on preparation of all payroll forms, schedules,
records, and applications of different systems.
3099 ACCT117-1 Th 5pm - 7:35pm 15-week
ACCT202 - Intermediate Accounting II (4)
Prerequisites: ACCT 100 and ACCT 101, or ACCT 101 and ACCT 102, or ACCT 201
Provides an intensive study of accounting for tangible and intangible assets, current and
non-current liabilities, stockholders’equity, and investments. Emphasis is placed on proper
accounting and financial statement disclosure of earnings per share, leases, deferred income
taxes, and accounting changes, with an analysis of time value of money applications.
3100 ACCT202-HYB1 M 5pm - 7:05pm 15-week
ACCT203 - Managerial Cost Accounting (3)
Prerequisite: ACCT 101
Presents accounting information that is used by managers for planning, directing and
controlling the business. Both short-term operational planning and long-term strategic
planning concepts are covered. Specific topics include accounting for product costs vs. period
costs, job-order costing and process costing, cost behavior analysis, Cost-Volume-Profit (CVP)
decision making, activity-abased and standard costing, and capital budgeting.
3101 ACCT203-1 Th 5pm - 7:35pm 15-week
ACCT214 - Auditing (3)
Prerequisites: ACCT 100 and ACCT 101 or ACCT 101 and ACCT 102
Examines auditing principles and their application to the examination of financial statements.
Special attention to authoritative pronouncements, internal control, auditing procedures
and working papers as well as professional ethics and responsibilities. Students perform an
auditing case study outside of class.
3102 ACCT214-1 W 5pm - 6:30pm 15-week
ACCT233 - Applied Accounting (3)
Prerequisites: ACCT 111, ACCT 201, CIS 111E
Provides students with hands-on experiences completing the daily duties and tasks required
of a staff accountant. During the first half of the course, students review the accounting
concepts related to the duties and tasks. During the second half of the course, students apply
their knowledge of accounting principles and procedures to complete the duties and tasks.
Students work in a simulated business environment using accounting application software.
4376 ACCT233-HYB1 Tu 5pm - 6:15pm 15-week