4 quarter hours
Acc1002 Accounting ii
prerequisites: Acc1001 with grade of c or better
ACC1002 is the second of a three-course sequence focusing on how stakeholders rely upon accounting information to assist them in their decision making activities. ACC1002 continues the study of the financial accounting system, including a study of the time value of money and the effects of various financing, investing, and operating activities on a firm’s earnings, financial position, and cash flows. It also begins the study of managerial accounting systems as an invaluable source of information to support managers’ decision-making activities and introduces a host of alternative cost concepts, including the concept of different costs for different purposes.
4 quarter hours
Acc1003 Accounting iii
prerequisites: Acc1002 with grade of c or better
ACC1003 is the third of a three-course sequence focusing on how stakeholders rely upon accounting information to assist them in their decision making activities. ACC1003 continues the study of the managerial accounting system, including a focused study of product costing using both traditional and activity-based approaches, the uses of cost- based information in decision making, the use of budgeting to accomplish organization objectives, traditional and contemporary approaches to performance management for all levels of responsibility centers, and capital budgeting.
4 quarter hours
Acc2003 business taxation
prerequisites: Acc1001
This course introduces the student to many of the tax issues that normally confront small businesses. Students will learn how to calculate taxes for a sole proprietorship and will analyze concepts related to deductions, tax credits, accounting periods, capital gains and losses, payroll taxes, and
partnership taxation. 4 quarter hours
Acc2010 Automated Accounting Systems and processes i
prerequisites: Acc1002 and itS1000 This course explores how to implement and use automated accounting systems. Topics may include setting up a chart of accounts, journalizing business transactions for sales and expenses, creating receivables and payables schedules, and producing financial statements for small and medium-
sized businesses. 4 quarter hours
Acc2015 Automated Accounting Systems and processes ii
prerequisites: Acc2010
This course continues the exploration of how to implement and use automated accounting systems. Topics may include transferring information from different software packages into the accounting system, payroll,
inventories, cash budgeting, and financial ratios.
4 quarter hours
Acc3010 Accounting information Systems
prerequisites: Acc1003
This course provides students with an integrated view of business processes/ cycles, information processes, and accounting procedures. Topics may include how business and information processes impact business strategy, with internal controls embedded to mitigate different types of risk. Emphasis is placed on linkages between financial and managerial accounting techniques and business processes. 4 quarter hours
Acc3020 intermediate financial Accounting i
prerequisites: Acc1002
This course explores Generally Accepted Accounting Principles (GAAP) associated with preparing and reporting a corporation’s balance sheet, income statement, and statement of cash flows. Topics may include the regulatory environment surrounding financial accounting, measurement and reporting of balance sheet assets, and fundamental revenue and expense recognition principles.
4 quarter hours
Acc3025 intermediate financial Accounting ii
prerequisites: Acc3020
This course continues the exploration of Generally Accepted Accounting Principles (GAAP) associated with preparing and reporting a corporation’s balance sheet, income statement, and statement of cash flows. Topics may include the measurement and reporting of balance sheet liabilities and equity, more advanced revenue and expense recognition situations, and accounting corrections and changes.
4 quarter hours
Acc3028 intermediate financial Accounting iii
prerequisites: Acc3025
This course continues the exploration of Generally Accepted Accounting Principles (GAAP) associated with complex financial transactions that are fundamental to modern corporations. Topics may include asset and/or utility acquisition through leases, accounting for employee pensions and post-retirement benefits, accounting for federal income taxes, and financial instruments. Students may also prepare more sophisticated financial statements to report the effect of complex financial transactions.
4 quarter hours
Acc3040 cost Accounting
prerequisites: Acc3010 i
This course explores cost accumulation and budgeting systems applicable to manufacturing, service, and informational organizations. Students relate cost accounting information to management planning and decision-making activities. Topics may include job order, process, and activity-based costing systems.
4 quarter hours
Acc3045 intermediate cost management
prerequisites: Acc3040, and buS4101 This course continues the exploration of cost management techniques and approaches used in manufacturing, service, and information organizations. Topics may include performance measurement and reporting systems, Total Quality Management (TQM), cost allocations, decision support for managerial decision making, theory of constraints, and economic valued added. 4 quarter hours
Acc4010 federal taxation i
prerequisites: Acc3025
This course explores the U.S. Internal Revenue Code applicable to individual income taxes. Topics may include taxable income, deductions, exemptions, property transactions, filings, and individual tax planning.
4 quarter hours
Acc4020 federal taxation ii
prerequisites: Acc4010
This course explores the U.S. Internal Revenue Code applicable to corporate income taxes. Topics may include taxable income, expenses, equity transactions, filings, and corporate tax planning. 4 quarter hours
Acc4035 governmental and not-for- profit Accounting
prerequisites: Acc3025
This course explores accounting principles applicable to governmental (state and local), healthcare, educational, and other not-for-profit organizations. Topics may include the regulatory environment (which includes standard setting bodies such as the Governmental Accounting Standards Board [GASB]), fund accounting, reporting requirements, financial management, and budgets.
4 quarter hours
Acc4050 internal Auditing and Assurance
prerequisites: Acc3025 and mAt2058 This course emphasizes fundamental assurance theories, concepts, and techniques associated with internal auditing. Topics may include the regulatory environment applicable to internal auditing, risk assessment, internal controls, evidential matter, audit reporting, and fraud.
4 quarter hours
Acc5005 financial Accounting and reporting
prerequisites: none
This course explores financial accounting (as defined by Generally Accepted Accounting Principles or GAAP) and reporting in a variety of decision and industry contexts. Topics may include preparing and reporting a corporation’s balance sheet, income statement, and statement of cash flows. Topics may include the regulatory environment surrounding financial accounting, measurement and reporting of balance sheet assets, fundamental revenue and expense recognition principles, and analysis of a firm’s financial statements. 4 quarter hours
Acc5348 Advanced financial Accounting
prerequisites: completion of the mbA core courses and Acc3028 and Acc4035 (or equivalent graduate coursework) This course explores Generally Accepted Accounting Principles (GAAP) associated with a corporation’s merger, acquisition, and foreign transactions and operations. Topics may include partnership transactions, International Financial Reporting Standards (IFRS), and advanced tools and techniques for governmental and not-for-profit entities. 4 quarter hours
Acc5360 external Auditing and Assurance
prerequisites: completion of the mbA core courses and Acc4050 (or equivalent graduate coursework)
This course explores assurance concepts associated with external auditing. Topics may include the regulatory environment applicable to external auditing, Generally Accepted Auditing Standards (GAAS), audit tools and techniques, audit reporting, professional conduct and ethics, statistical sampling, and information systems auditing.
4 quarter hours
Acc6315 Accounting Services consulting
prerequisites: completion of the mbA core courses
This course explores the potential consulting models, policies, and procedures associated with other professional accounting services. Topics may include client marketing, engagement management, consulting categories, scope of services, risk mitigation, and customer service.
4 quarter hours
Acc6311 Advanced Accounting information Systems
prerequisites: completion of the mbA core courses and Acc3010 (or equivalent graduate coursework)
This course continues the exploration of accounting information systems by examining the impact industry models and paradigms have on accounting information systems. Industries may include healthcare, financial services, information technology and software, manufacturing, and
hospitality services. 4 quarter hours
Acc6315 Accounting Services consulting
prerequisites: completion of the mbA core courses
This course explores the potential consulting models, policies, and procedures associated with other professional accounting services. Topics may include client marketing, engagement management, consulting categories, scope of services, risk mitigation, and customer service.
4 quarter hours
Acc6330 Advanced financial reporting
prerequisites: completion of the mbA core courses and Acc3028 (or equivalent graduate coursework) and mbA6302 This course explores reporting as specified by the Securities and Exchange Commission (SEC) under a variety of business and corporate circumstances. Topics may include the regulatory environment applicable to corporate entities (which includes reporting requirements under Sarbanes Oxley), accounting restatements, forecasts, and projections.
Acc6342 corporate controllership
prerequisites: completion of the mbA core courses and mbA6303, mbA6302 (or equivalent graduate coursework)
This course explores the knowledge, skills, abilities, and professional experience needed to become a successful corporate controller of a U.S. business organization. Topics may include strategic alignment of operating and financial systems, systems implementation, corporate reporting, budgetary control, and risk analysis.
4 quarter hours
Acc6362 forensic and fraud Auditing
prerequisites: completion of the mbA core courses and Acc3010, Acc4050, and mbA6301 (or equivalent
graduate coursework)
This course explores the historical and current fraud environment faced by business organizations. Topics may include investigation, loss calculation, asset
valuation, fraud risks, and control policies and procedures controls.
4 quarter hours
Acc6374 Advanced taxation
prerequisites: completion of the mbA core courses and Acc4020 (or equivalent graduate coursework)
This course explores the U.S. Internal Revenue Code applicable to estates, trusts, gifts, partnerships, and other corporate entities. Topics may include advanced tax planning, tax research, and tax implications of management decisions.
4 quarter hours
AhS1001 medical terminology
prerequisites: eng0099
This course presents a study of basic medical terminology, based on the human body system approach. Prefixes, suffixes, combining forms, plural forms, abbreviations, and symbols are included in the content. Emphasis is placed on spelling, definition, usage, and pronunciation. This course is designed for health profession students who require study in the fundamentals of medical terminology as part of their
professional curriculum. 4 quarter hours
AhS2005 clinical competencies i
prerequisites: AhS1001, bio2015 or concurrent
Clinical Competencies I is designed to furnish the medical assisting student with the theory, rationale and technical application of the medical assisting profession. Theoretical and practical applications are presented, demonstrated and practiced by the student to prepare for professional practice. Areas studied include obtaining a health history and vital signs, proper documentation, performing ECGs and assisting the physician with routine and specialty examinations. Medical asepsis and correct hand washing techniques are emphasized. Students are required to obtain Standard First Aid Certification and Healthcare Provider CPR Certification to meet the outcomes of this course. 4 quarter hours
AhS2006 clinical competencies ii
prerequisites: AhS1001, bio2015 or concurrent
Clinical Competencies II is designed to furnish the Medical Assisting student with the theory, rationale and technical application of the medical assisting profession. Theoretical and practical applications are presented, demonstrated and practiced by the student to prepare for professional practice in the areas of microbiology, specimen collection, sterile techniques and pharmacology. Course content includes specimens collection for microbiological testing, sterilization techniques, use of the autoclave; surgical asepsis, sterile gloving and dressing changes. Pharmacological principles including administration of intradermal, subcutaneous, and intramuscular injections are also covered.
4 quarter hours
AhS2007 clinical laboratory competencies
prerequisites: AhS1001, bio2015 or concurrent
Clinical Laboratory Competencies is designed to furnish the Medical Assisting student with the theory, rationale and technical applications of the medical assisting profession. Theoretical and practical applications are presented, demonstrated and practiced by the student in the areas of hematology and clinical chemistry. Hematological screening and diagnostic procedures include aseptic blood collection (both venous and capillary), blood cell counts, erythrocyte sedimentation rates, coagulation studies and other miscellaneous tests are covered. Also included is the chemical and microscopic evaluation of urine specimens. Practical procedures include venipuncture techniques, the use of a microscope, and the operation of the centrifuge and
chemistry analyzer. 4 quarter hours
AhS2087 medical office procedures
prerequisites: AhS1001,bio2015, itS1000 Medical Office Procedures is designed to furnish the Medical Assisting student with basic knowledge of administrative medical office management. Techniques, methods and procedures covered include patient reception, record management, billing, scheduling, and human resource management. Medical law, ethics, and bioethics in the ambulatory healthcare setting are also the focus of this course.
4 quarter hours
AhS2090 medical insurance and coding
prerequisites: AhS1001, bio2015 Medical Insurance and Coding is an introduction to medical insurance and diagnostic and procedural coding. The course is designed to furnish the medical assisting student with the basic knowledge of the types of medical insurance, diagnosis related groups, alternative delivery systems, resourced based relative value scales, and diagnostic and procedural coding.
In accordance with the AAMA’s established Entry-Level Competencies for the Medical Assistant, upon completion of AHS2090, the medical assisting student will be able to perform the following competencies: analyze and employ current third party guidelines for reimbursement; implement current procedural terminology and ICD-9 coding; distinguish among the various types of health insurance; process medical insurance claims; abstract from medical records; recognize the alternate healthcare delivery systems; process patient billing and collections; and define legal issues affecting insurance claims and medical records.
This course is designed to furnish the student with the beginning competencies in the above stated areas. Terminal performance outcomes, tests, and assignments are employed to evaluate the student’s knowledge of these competencies. 4 quarter hours