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Course Descriptions
ACCT: Accounting
ACCT 100-Business Accounting (3)
Prerequisite: ENGL 70 or ENGL 75 or ESOL 70 or ESOL 100
OR Co-requisite: ENGL 75 or ESOL 100
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.
ACCT 101-Principles of Accounting I (3)
Prerequisites: ENGL 70 OR (ESOL 70 and ESOL 71) OR
ESOL 100
Introduces financial accounting principles and
procedures related to accounting theory and
practice. The recording of transactions under
generally accepted accounting principles (GAAP) and
the analysis of financial statements are covered from
a user's perspective.
ACCT 102-Principles of Accounting II (3)
Prerequisite: ACCT 101
Continues the study of financial accounting with
an examination of the Statement of Cash Flows
and the analysis of financial statements. Introduces
managerial accounting concepts used for planning
and controlling the business enterprise.
ACCT 111-Computerized Accounting (3)
Prerequisites: CMIS 101 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.
ACCT 117-Payroll Accounting (3)
Prerequisites: ENGL 70 or ENGL 75 or (ESOL 72 and ESOL
73) or ESOL 100 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.
ACCT 201-Intermediate Accounting I (4)
Prerequisites: (ACCT 100 and ACCT 101) or (ACCT 101
and 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 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.
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-abased and standard
costing, and capital budgeting.
ACCT 205-Federal Income Tax Accounting (3)
Prerequisites: 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 and
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 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.
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, and CMIS 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.
ANTH: Anthropology
ANTH 101-Introduction to Anthropology (3)
• Gen Ed Anthropology, Cultural Competence
Prerequisites: ENGL 70 or ENGL 75 or (ESOL 72 and ESOL
73) or ESOL 100
(formerly AN 101)
Presents general patterns of the development of
human culture and the basic principles of social
anthropology and ethnology. Provides field work
experience and emphasizes concepts of the modern
practical views of anthropology.
ANTH 103-Introduction to Archeology (3)
• Cultural Competence
Prerequisites: ENGL 70 or ENGL 75 or (ESOL 72 and ESOL
73) or ESOL 100
(formerly AN 103)
Emphasizes archaeological tools, methods, interests
and interpretations. Techniques of recording,
preserving and organizing data will be practiced.
Involves scouting of sites, test diggings and research
of the known historical past. Provides a field study of
the area.
ARBC: World Languages:
Arabic
ARBC 101-Introductory Arabic I (3)
• Gen Ed Humanities
(formerly LAR 101)
Introduces the fundamentals of the Arabic language
both written and spoken. Offers a strong foundation
in the language through development of vocabulary,
grammar, reading, and conversational skills. Offers
insights into Arabic culture and customs.