DCB catalog 2022-24

92 Course Descriptions ACADEMIC SKILLS (ASC) ASC courses numbered below 101 are non-degree credit courses. They do not count as credit towards graduation. ASC 87 College Writing Prep (3CR) Fall, Spring; Pre: None A precollege writing course that prepares students for ENGL 110 College Composition I. Provides instruction in writing error-free sentences, solid paragraphs and well- organized essays. ASC 88 Composition Lab (1CR) Fall, Spring; Pre: None This course provides supplemental and developmental instruction for students taking ENGL 110 College Composition I and is taken during the same semester as ENGL 110 course. Credit earned does not count towards any degree, nor does it transfer. ASC 94 Beginning Algebra (4CR) Fall, Spring; Pre: None This course helps to develop fundamental skills required for the successful completion of studies in college level mathematics courses. Topics include solving linear equations, linear graphing, exponents and polynomial operations, factoring, rational expressions and equations, and roots. Credit earned does not count towards any degree, nor does it transfer. Placement is according to placement scores or on a voluntary basis. ASC 98 Math Lab (1CR) Fall, Spring; Co: MATH 103 or MATH 104 This course provides supplemental and developmental instruction for students taking MATH 103 College Algebra or MATH 104 Finite Math. This course is taken the same semester as the MATH 103 or 104 course. This course may be required due to ACCUPLACER test results and the course placement policy. Credit earned does not count towards any degree, nor does it transfer. ACCOUNTING (ACCT) ACCT 200 Elements of Accounting I (3CR) Fall; Pre: None Basic principles of the complete accounting cycle with emphasis on current assets, property, plant and equipment, and current liabilities. Includes lab work using a computerized accounting system. ACCT 201 Elements of Accounting II (3CR) Spring; Pre: ACCT 200 A continuation of ACCT 200 with emphasis on partnerships, corporations, and management accounting. Includes lab work using a computerized accounting system. ACCT 212 Payroll Accounting (3CR) Fall; Pre/Co: ACCT 200 Introduction to the study of payroll, property, and sales taxes. ACCT 215 Business in the Legal Environment (3CR) Fall, Spring; Pre: None The legal environment of business, governmental regulation, contracts, and property. ACCT 260 Accounting Information Systems (2CR) Spring; Pre: ACCT 200 Accounting software will be used to study the processes and procedures by which an organization’s financial information is accumulated, classified, processed, analyzed, and communicated. Topics include business cycles, controls, integrated accounting software, and spreadsheets. ACCT 294 Independent Study: Certified Bookkeeper Professional Exam Prep