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Jeri's courses at LSC
Subject
Course Number
Title/Description
Subject: ACCT
Course Number: 1400
Business Math This course is a basic study of the essential mathematical concepts and practical business applications of pricing, discounts, basic payroll calculations, simple interest, compound interest, lump sum and annuity calculations, time value of money, credit card and revolving credit agreements, depreciation methods, and inventory costing methods. (Prerequisites: None) (2 hrs lec/0 hrs lab/0 hrs OJT)
Subject: ACCT
Course Number: 1500
Personal Finance This course is an introduction to personal financial management and planning designed to help the student plan for a successful financial future. Topics covered in this course include key factors that affect personal income, budgeting, cash-flow management, use of credit and credit cards, planned borrowing, managing taxes, and major expenditures including housing, automobiles, insurance and investments. (Prerequisites: None) (3 hrs lec/0 hrs lab/0 hrs OJT)
Subject: ACCT
Course Number: 1510
Financial Accounting Principles II This course is the second course in a series of two courses. This course continues the study of fundamental concepts and principles which are used in the business environment to analyze and record transactions incorporating the accrual method of accounting. This course focuses on the basic accounting equation as it is applied to both service and merchandising businesses. More detailed analysis is focused on the individual financial statements: income statement, balance sheet, statement of shareholders' equity, and statement of cash flow. (Prerequisites: ACCT 1410) (3 hrs lec/0 hrs lab/0 hrs OJT)
Subject: ACCT
Course Number: 2420
Intermediate Accounting I First of the two Intermediated Accounting course series: This course is a comprehensive, in-depth study of financial accounting theories, concepts and practices with an analysis of the influence on financial accounting by various boards, associations, and governmental agencies. Topics that will be covered in detail include the conceptual framework and its impact on the measurement and communication of economic data, revenue recognition criteria, income measurement, profitability analysis, cash, receivables, inventories, property, plant and equipment, intangible assets, and the utilization and impairment of plant assets. The impact of these topics will also be incorporated into the study of the four basic financial statements and required disclosures. (Prerequisites: ACCT1510, or concurrent, or instructor consent) (4 hrs lec/0 hrs lab/0 hrs OJT)
Subject: ACCT
Course Number: 2430
Managerial Accounting This course focuses on business concepts and methods used to report managerial performance information to internal users and managers to support them in making sound business decisions for the enterprise. (Prerequisites: ACCT1410 or instructor consent) (3 hrs lec/0 hrs lab/0 hrs OJT)
Subject: ACCT
Course Number: 2520
Intermediate Accounting II Second of the two Intermediate Accounting course series: this course is a continuation of the comprehensive, in-depth study of financial accounting theories, concepts and practices with an analysis of the influence on financial accounting by various boards, associations, and governmental agencies. Topics that will be covered in detail include the conceptual framework and its impact on the measurement and reporting of investments, current liabilities, contingencies, long-term debt, leases, deferred and accrued income taxes, shareholders' equity, earnings per share, impact and treatment of accounting changes, and error corrections. The impact of these topics will also be incorporated into the study of the four basic financial statements and required disclosures. (Prerequisites: ACCT2420, or concurrent, or instructor consent) (4 hrs lec/0 hrs lab/0 hrs OJT)
