FCC Academic Catalog 2016-2017

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2015/2016 fcc catalog
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ACCT 201–Intermediate Accounting I (4)
Prerequisites: ACCT 100 & ACCT 101 or ACCT 101 & ACCT
102
Reviews generally accepted accounting principles
and the conceptual framework of financial
accounting. Provides an intensive study of accounting
procedures, work papers, financial statement
preparation, and disclosure of financial statement
items. Analyzes revenue recognition concepts and
the proper accounting for cash, receivables, and
inventories.
ACCT 202–Intermediate Accounting II (4)
Prerequisites: ACCT 100 & ACCT 101, or ACCT 101 & 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.
ACCT 203–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 -based and standard
costing, and capital budgeting.
ACCT 205–Federal Income Tax Accounting (3)
Prerequisite: ACCT 100 or ACCT 101
Covers current federal revenue acts as they relate
to business and individual tax procedures. Includes
income inclusions and exclusions, exemptions,
capital gains and losses and business and individual
deductions. Encourages use of tax forms but requires
independent analysis of taxable status and handling
income-expense items.
ACCT 206–Federal Taxation: Corporations &
Partnerships (3)
Prerequisite: ACCT 205
Focuses on the federal taxation rules as they apply to
corporations, partnerships, estates and trusts.
ACCT 214–Auditing (3)
Prerequisites: ACCT 100 & ACCT 101 or ACCT 101 & 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.
ACCT 216–Governmental and Not-For-Profit
Accounting (3)
Prerequisites: ACCT 100 and ACCT 101 OR ACCT 101 and
ACCT 102
Introduces the environment, characteristics,
principles, and practices associated with
governmental and not-for-profit accounting. Major
areas explored include fund accounting, fund types,
revenue and expenditure recognition, and financial
reporting.
ACCT 233–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.
ASLS: American Sign
Language Studies
ASLS 100–ASL Fingerspelling (2)
Prerequisites: ASLS 103 or permission of program
manager
Provides an in-depth study of American Sign
Language Fingerspelling. Fingerspelling is a crucial
component of ASL. Focuses on developing receptive
and expressive fingerspelling skills. Emphasizes
whole-word and phrase recognition of fingerspelling
embedded in signed sentences with clarity,
accuracy, speed, and proper handshapes. Through
class activities, this course covers names of people,
cities, states, titles of books, movies, brand names,
lexicalized fingerspelling and more.
ASLS 101–Visual Gestural Communication (3)
Trains students’visual acuity (receptive and
expressive) and coordination of body movements.
Emphasis is on mime, gestures and facial expressions.
Through class activities and movement, students
communicate without using the spoken voice. This
class is designed to be a foundation for American
Sign Language 1-3. It is recommended that ASLS 102
be taken concurrently with ASLS 101.
ASLS 102–American Sign Language I (ASL I) (3)
• GenEd Arts and Humanities/Humanities
Presents the basic skills used in American Sign
Language. Includes vocabulary and grammar
related to the exchange of personal information,
introductions and negotiating the environment of
sign conversation. Uses workbooks and videotapes.
(First of four courses in ASL. Credit by examination is
available.)
ASLS 103–American Sign Language II (ASL
II) (3)
• GenEd Arts and Humanities/Humanities
Prerequisite: ASLS 102
A continuation of American Sign Language I.
Further develops communication competencies
in sign language above the basic level. Introduces
transcription symbols, sentence types, time
pronominalization, subjects and objects, classifiers,
locatives, pluralization and temporal and
distributional aspects. Develops receptive/expressive
skills. Features additional information about the Deaf
community and Deaf culture.
ASLS 106–Introduction to the Deaf
Community (3)
• GenEd Interdisciplinary & Emerging Issues/
Multicultural Issues & Perspectives; Cultural
Competence
Provides an introduction to the American Deaf
Community. The course touches on various topics
including: American Sign Language, different modes
of communication, laws concerning the Deaf,
professions within the Deaf community, education
of Deaf children (controversies and approaches), the
importance and value of Deaf Culture (including
history, family, values, traditions, past and current
trends).
ASLS 107–Introduction to Deaf History (3)
Prerequisites: [(EN 50A or EN 61) and EN 52] OR (ESL 95
and ESL 99) OR (ESL 72 and ESL 73), and ASLS 106
Explores Deaf History from 355 B.C. to present day.
Introduces significant individuals in history who
were Deaf or influenced the Deaf culture. Explores
the development of the first university for the Deaf
and an island that was inhabited primarily by Deaf
individuals. Examines how technology and inventions
have improved and changed the lives of Deaf Society
over time. Explores education of the Deaf and unique
issues.
ASLS 108–ASL Number Use (2)
Prerequisite: ASLS 102
Provides an in-depth study of American Sign
Language Number Use. Number Use is an important
component of American Sign Language. Focuses on
developing receptive and expressive skills, proper
handshapes and their signing location. This course
covers 5 systems in ASL Number Use: cardinal,
ordinal, incorporation, unique, and sports system. It is
recommended that ASLS 103 be taken concurrently
with ASLS 108.
ASLS 202–American Sign Language III (ASL
III) (3)
• GenEd Arts and Humanities/Humanities
Prerequisite: ASLS 103
A continuation of American Sign Language II.
Emphasizes ASL grammar, vocabulary development
and the Deaf culture. Expands dialogue, short stories,
narratives, short conversations and both receptive
and expressive skills. Emphasizes signing techniques
as well as signing speed and accuracy.