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To view LCCC credit course descriptions, please select your area of interest below:
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Course |
Credit Hours (Contact Hours) |
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ACTG
115
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ACCOUNTING PROCEDURES
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3
(3) |
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Introduction to basic accounting concepts, procedures and reports, with special application to small office operations. (A special fee will be assessed.)(IN1, IN2)
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ACTG
151
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ACCOUNTING I - FINANCIAL
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4
(5) |
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Introduction to fundamental accounting theory, concepts, analysis and processes. A study of the accounting cycle, nature of accounts, and techniques of analyzing, classifying, recording and summarizing basic financial data. An analysis of the corporate financial structure through the preparation and interpretation of the balance sheets, income statement and statement of retained earnings, and the cash flow statement. Laboratory REQUIRED. (IN1, IN2, IN3)
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ACTG
152
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ACCOUNTING II - MANAGERIAL
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4
(5) |
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An introduction to cost and management accounting. An analysis of financial data for the purpose of determining and controlling product costs, preparing budgets, and aiding management in short and long-run decision making. An introduction to Just-in-Time and Activity Based Costing method. Laboratory REQUIRED. Prerequisite: ACTG 151. (IN1, IN2, IN3, IN4)
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Prerequisites:
ACTG 151
, or
ACCT 152
, or
ACTG 151G
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ACTG
152G
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ACCOUNTING II - MANAGERIAL
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4
(5) |
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An introduction to cost and management accounting. An analysis of financial data for the purpose of determining and controlling product costs, preparing budgets, and aiding management in short and long-run decision making. An introduction to Just-in-Time and Activity Based Costing method. Laboratory REQUIRED. (IN1, IN2, IN3, IN4)
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Prerequisites:
ACTG 151
, or
ACCT 151
, or
ACTG 151G
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ACTG
161
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PAYROLL ACCOUNTING
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3
(3) |
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An accounting course specializing in payroll procedures including personnel records, computing and reporting payroll and related tax return preparation. Key federal payroll laws and "special payroll situations" will be introduced. Accessing and using publications and forms from both the IRS and State of Ohio websites. Prerequisite: ACTG 151. (IN1, IN2, IN4)
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Prerequisites:
ACTG 151
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ACCT 152
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ACTG
199
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INTRO TO WORLD OF WORK - ACTG
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1
(1) |
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This course provides an internship-level supervised work experience with an approved employer. Emphasis is on career exploration to maximize sound career decisions. Students alsoexplore the role of a college education in career preparation. Focus on self-examination of the world of work in terms of values, skills, and interests. Exploration of occupational paths for all majors, disciplines, examination of employer-employee expectations, preparation of resumes and development of interviewing skills are covered. Prerequisite: A student must have completed a minimum of 12 semester credit courses at LCCC (courses transfered are not counted), have earned minimum 2.0 overall GPA; OR have division approval. (Maximum three '1' credit courses allowed).
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Prerequisites:
Divisional approval required
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ACTG
251
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INTERMEDIATE ACCOUNTING I
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4
(5) |
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A study of accounting concepts, principles and theory with an emphasis on defining and valuing assets and liabilities for the purpose of proper financial statement presentation. Particular attention will be applied to cash, receivables, inventory and plant assets. Laboratory required. Prerequisite: ACTG 152. (IN3, IN4)
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Prerequisites:
ACTG 152
, or
ACCT 151
and
ACCT 152
and
ACCT 153
, or
ACTG 152G
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ACTG
252
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INTERMEDIATE ACCOUNTING II
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4
(5) |
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Continuation of Intermediate Accounting I with emphasis on intangible assets, investments, current liabilities, long term liabilities (including taxes and pensions), corporate owners' equity, cash flows, and error corrections. Laboratory required. Prerequisite: ACTG 251. (IN1, IN2, IN3, IN4)
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Prerequisites:
ACTG 251
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ACCT 241
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ACTG
256
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ACCOUNTING INFORMATION SYSTEMS
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3
(4) |
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This course emphasizes the development and application of basic accounting and system concepts and procedures. Systems are designed and evaluated through the use of case studies, microcomputers and various software applications. Laboratory required. (A special fee will be assessed.) Prerequisite: Divisional approval required or ACTG 151 and CISS 121. (IN4)
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Prerequisites:
Divisional approval required
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ACTG 151
and
CISS 121
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ACTG 151G
and
CISS 121
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ACTG 151
and
CIS 121
, or
ACTG 151G
and
CIS 121
, or
ACCT 151
and
CISS 121
, or
ACCT 151
and
CIS 121
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ACTG
265
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COST ACCOUNTING
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3
(3) |
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Introduction to cost accounting systems and methods. Cost concepts, classifications, and measurement techniques in relation to their importance in income determination, planning and control. Job order and process costing methods. Standard cost accounting procedures and the analysis of variances; cost and profit planning, capital expenditure and planning and other functions and management. Prerequisite: ACTG 152. (IN1, IN2, IN4)
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Prerequisites:
ACTG 152
, or
ACCT 152
and
ACCT 153
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ACTG 152G
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ACTG
267
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FED INCOME TAX PROCEDURES-INDIVID
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4
(4) |
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Introduction to Internal Revenue Code, regulations and tax accounting procedures. Preparation of individual federal returns. Prerequisite: ACTG 151. (IN1, IN2, IN4)
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Prerequisites:
ACTG 151
, or
ACCT 152
, or
ACTG 151G
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ACTG
285
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ACCOUNTING PRACTICUM
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2
(10.5) |
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An exposure to a variety of work experiencesin the field of accounting as provided byboth public and private organizations.
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Prerequisites:
ACTG 251
and
ACTG 261
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CNSL 101
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ACCT 201
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ACCT 241
and
CNSL 101
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ACCT 201
and
ACTG 251
and
CNSL 101
, or
ACCT 241
and
ACTG 261
and
CNSL 101
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ACTG
287
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WORK-BASED LEARNING I
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1
(1) |
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This course provides supervised work experience with approved employer(s) in an area related to the student's program. Emphasis is placed on integrating classroom learning with work experience. Students will be able to evaluate career selection, demonstrate employability skills, and satisfactorily perform work-related competencies. Activities are coordinatedand evaluated by college personnel. Course will be graded on the S/U basis. Prerequisite: A student must be pursuing an approved program at LCCC; have completed 15 semester hours with a minimum of six semester hours in the discipline of placement; have a minimum GPAof 2.5 in the discipline and a 2.0 overall GPA and have divisional approval.
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ACTG
288
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WORK-BASED LEARNING II - ACTG
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1
(1) |
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This course provides supervised work experience building on experience in Work-Based Learnining I with approved employer(s) in an arearelated to the student's program. Emphasis is placed on integrating classroom learning with work experience. Students will be able to evaluate career selection, demonstrate employability skills, and satisfactorily perform work-related compentencies. Activities are coordinated and evaluated by colelge personnel.Course will be grade on the S/U basis.
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Prerequisites:
ACTG 287
, or
Divisional approval required
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ACTG
299
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INDIVIDUALIZED STUDIES/ACCOUNTING
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1
(1) |
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An in-depth study of areas in accounting through discussion and/or individual research and reading. Topics will vary. Repeatable up toa total of four (4) credit hours. Prerequisite: Second year standing and divisional approval.
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Prerequisites:
Divisional approval required
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