BUSINESS DIVISION

AAS DEGREE

NON-CREDIT - CREDIT

ARTICULATION AGREEMENT

This document will serve as a reference for the internal articulation of college credits tothe Business Division for those students who have successfully completed (Grade C orbetter) non-credit courses offered by Business and Medical Occupational TrainingPrograms located in the Gateway Center for Career Training. Proof of successfulcompletion will be presentation of Non-Credit Grade Sheets and Certificates ofCompletion.

Students wanting to receive college credit for non-credit coursework as defined in thisdocument must complete a Reading Area Community College Credit Application, beaccepted for admission as a credit student and take the credit Placement Test*.Following the aforementioned students must submit their Non-Credit Grade Sheets andCertificates of Completion to the Director of Occupational Programs who will submitgrades for comparable credit courses to the Records Office.

*Students must score appropriately on the credit Placement Test or successfully complete any remedialcoursework prior to matriculating as a credit student.

Director of Occupational Programs, Date Assistant Dean, Business Division, Date

Vice President of Workforce and EconomicDevelopment/Community Education, Date

Vice President of Academic Affairs/Provost, Date

BUSINESS DIVISION AAS DEGREE NON-CREDIT - CREDIT CROSSWALK Page 1

Non-Credit Hours forCourse # Credit Course Title Credits Hours Course Equivalent Non-Credit Course Title Non-Credit Course

ACC 105 Financial Accounting 3 45 lACC 600 Accounting 1 24lACC 601 Accounting 2 24lACC 602 Accounting 3 24

ACC 120 Payroll Accounting 3 45 lACC 603 Payroll Accounting 1 24lACC 606 Payroll Accounting 2 24

BUS 105 Business English 3 45 lBUS 605 Business English I 24lBUS 604 Business English II 24

1FT110 Microcomputer Applications 3 45 lCOM 600 Introduction to Computers 6lCOM 601 Word Processing 1 24lCOM 603 Spreadsheets 1 24lCOM 609 PowerPoint 24lCOM 611 Access 24lCOM 608 Internet 6

OFT 110 Keyboarding I 3 45 lCOM 606 Keyboarding 1 24ZCOM 607 Keyboarding 2 24

OFT 212 Office Procedures 3 45 ZBUS616 Office Technologies 33ZBUS601 Customer Service 12or

45 ZHEC605 Medical Office Procedures 1 24ZHEC613 Medical Office Procedures 2 24

OFT 213 Word Processing I 3 45 ZCOM 601 Word Processing 1 24ZCOM 602 Word Processing 2 24

BUSINESS DIVISION AAS DEGREE NON-CREDIT - CREDIT CROSSWALK Page 2

Non-Credit Hours forCourse # Credit Course Title Credits Hours Course Equivalent Non-Credit Course Title Non-Credit Course

OFT 240 Medical Terminology 3 45 ZHEC607 Medical Terminology 1 24& Transcription ZHEC608 Medical Terminology 2 24and ZHEC609 Medical Terminology 3 24

OFT 241 Advanced Medical Transcription 3 45 ZHEC610 Medical Transcription 1 24ZHEC611 Medical Transcription 2 24ZBUS 603 Machine Transcription 24

OFT 243 Medical Coding 3 45 ZINS 600 Intra. to Insurance 24ZINS 601 Medical Insurance & Billing 24ZINS 602 Medical Insurance Coding 2 24ZINS 604 Medisoft 24

RACC Mastery Syllabus Page 1 of 1

Master Syllabus

Financial AccountingI. BASIC COURSE INFORMATION

1. Course Title: Financial Accounting2. Course Number: ACC10S3. Academic Divisions: Accounting4. Credit Hours: 35. Semesters Offered: Fall/Spring6. Prerequisite: COM 051 Basics of College Writing. CIS 110 Microcomputer Applications in Business

(or concurrently). Business Math is recommended.

II. COURSE DESCRIPTION

This course is designed to provide a conceptual introduction to financial accounting topics for business andaccounting majors. Emphasis in the course is placed on using financial accounting information for decisionmaking. Accounting theory of all commonly used accounts such as cash, investments, receivables, inventory,fixed and intangible assets, payables, bonds, and stocks are studied, as is accounting systems and controls,financial statement preparation, and analysis. Students will be introduced to the accounting cycle throughcomputerized software.

III. RATIONALE OF COURSE

Students need to become familiar with financial accounting information and reports in order to make financialdecisions. Emphasis is placed on developing an understanding of generally accepted accounting principlesand the financial statements used to evaluate the results of operations and the financial position of the variousforms of business.

IV. COURSE COMPETENCIES .-'

I. Understand the environment of financial accounting.2. Prepare general-purpose financial statements.3. Record business transactions in the accounting records.4. Understand the differences between cash-basis and accrual-basis accounting.5. Understand the limitations of financial reporting.6. Understand the accounting implications related to accounts receivable.7. Recognize differences between the various inventory cost flows.8. Understand issues related to revenue recognition and the control of cash.9. Comprehend issues related to asset capitalization and depreciation.

10. Understand the issues related to the issuance of bonds and other long-term debt.11. Differentiate the various types of stock.12. Describe the different classifications for investment securities.13. Describe the usefulness of the statement of cash flows.14. Perform financial statement analysis.IS. Communicate results of financial accounting issues and analysis in a clear, concise written for manner.

http://www.racc.eduJAcademics/course_syllabus.aspx?course_id=ACCI05 5/2412011

1 x Reimbursable

___ Non-reimbursable

NON,.CREDIT COURSE MASTER SYLLABUS

Discipline ZACC Course 600

Course Title,_--!A~c~c~o~un~tm~':!I:g>-2- Lecture Hours_--=-24-,--_ Lab Hours __ O_

Soc Code 43-3031

A. Course Description - Give a brief description of the course:

This course is designed to introduce students to basic accounting concepts and principles. Some of theGenerally Accepted Accounting Principles (GAAP) that students will be presented with will includeaccrual basis accounting, the matching concept and the historical cost principle.

B. Topic to be covered:

Topic to be covered will include the basic accounting equation, the accounting cycle, analyzingtransactions, journalizing, pasting to the ledger, understanding adjusting entries and preparing basicfinancial statements for a sole proprietor including the income statement and the balance sheet.

C. Objectives - State one or more objectives of the course:

This workforce development course will help the students develop and/or upgrade the industry skills thatare necessary or required for employment as an accountant in a competitive economy. The skills that willbe developed and/or upgraded are:

1. Understand the basic accounting equation.2. Understand the accounting cycle.3. Properly analyze business transactions.4. Understand the "books of accounting" (journal and ledger).5. Understand the 10 column worksheet and its use in facilitating the period end adjusting entries.6. Understand and prepare financial statements.

After this course, the student will have the knowledge of basic accounting concepts and principles.

D. Special Resources - List any special resources that you will use in the course:

Teaching materials to enhance the lectures will include the use of a marker board.

E. Special Activities - List any special activities you will do in the course:

All students will complete a mastery problem at the end of each chapter to emphasize the principles andconcepts that were taught.

F. Special Supplies needed for the course (items students will be asked to bring or buy:

1. All students will need to purchase a textbook and working papers (available in the RACC bookstore).2. All students should bring pencils, a ruler, a notebook and calculator to class.

~1n. ,,6)-tV~ 'lhbDVic~ of Workforce and Economic Dev'! (Date)Community Education

Director of Occupational Programs (Date)

X Reimbursable

___ Non-reimbursable

NON-CREDIT COURSE MASTER SYLLABUS

Discipline ZACC Course 601

Course Title Accounting 2 Lecture Hours_--<=.24:l:..--__ Lab Hours __ O_Soc Code: 43-3031

A. Course Description - Give a brief description of the course:

This course is designed to build on the students' basic accounting concepts and principles learned inAccounting 1. The student will learn several method of computing depreciation, the closing process, acomparison of cash basis and accrual basis accounting systems, and experience an in-depth study of cashaccounts.

B. Topic to be covered:

Topic to be covered will include four different methods of computing depreciation, the year end closingprocess to complete the accounting cycle, a comparison of cash basis, modified cash basis, and accrualbasis of accounting, reconciling bank statements, and a study of the petty cash fund.

I

C. Objectives - State one or more objectives of the course:

This workforce development course will help the students develop and/or upgrade the industry skills thatare necessary or required for employment as an accountant in a competitive economy. The skills that willbe developed and/or upgraded are:

I. Understand the methods of depreciation.2. Understand the complete accounting cycle.3. Properly completing the year-end closing process.4. Understand the different types of accounting systems.5. Understand bank statements and reconciliation.6. Understand and prepare the petty cash account.

After this course, the student will have the knowledge of basic accounting concepts and principles.

D. Special Resources - List any special resources that you will use in the course:

Teaching materials to enhance the lectures will include the use of a marker board.

E. Special Activities - List any special activities you will do in the course:

All students will complete a mastery problem at the end of each chapter to emphasize the principles andconcepts that were taught.

F. Special Supplies needed for the course (items students will be asked to bring or buy:

1. All students will need to purchase a textbook and working papers (available in the RACC bookstore).2. All students should bring pencils, a ruler, a notebook and calculator to class.

A tJsd 7/;/;o ?no Alll\lbDifector of Occupational Programs (Date) Vice Pre ent of Workforce and Economic Dev./ (Date)

Community Education

x Reimbursable

Non-reimbursable---NON-CREDIT COURSE MASTER SYLLABUS

Discipline ZACC Course 602

Course Title Accounting 3 Lecture Hours 24 Lab Hours_O_

A. Course Description - Give a brief description of the course:

This course is designed to build on the students' advanced accounting concepts and principles learned inAccounting 2. The student will cover the method of accounting for a merchandising business, special journals,and perpetual and periodic inventory systems.

B. Topic to be covered:

Topic to be covered will include: sales and purchases accounting for a merchandise business, the sales journal,cash receipts journal, purchases journal, cash payments journal, inventory systems, and adjusting entries forinventory and deferred revenue.

C. Objectives - State one or more objectives of the course:

This workforce development course will help the students develop and/or upgrade the industry skills that arenecessary or required for employment in a competitive economy. The skills that will be developed and/orupgraded are:

1. Understand the methods of basic accounting for a merchandising business.2. Understand and properly complete the special journals.3. Properly completing the adjusting entries for inventory and deferred revenue.4. Understand the inventory accounting systems.

After this course, the student will have the knowledge of basic accounting concepts and principles.

D. Special Resources - List any special resources that you will use in the course:

Teaching materials to enhance the lectures will include the use of a marker board.

E. Special Activities - List any special activities you will do in the course:

All students will complete a mastery problem at the end of each chapter to emphasize the principles and conceptsthat were taught.

F. Special Supplies needed for the course (items students will be asked to bring or buy:

1. All students will need to purchase a textbook and working papers (available in the RACC bookstore).2. All students should bring pencils, a ruler, a notebook and calculator to class .

...~ tlsti 7////~Director of Occupational Programs (Date')

~ '''In. ,,6j.d/..e...A.. 1\\\l0Vice President of Workforce and Economic Dev'! (Date)Community Education