2016-2017 LSCPA Catalog | Page 98

Lamar State College Port Arthur 2016-2017 Catalog Revised 9-13-16 The Dean of Workforce Training and Continuing Education works with local businesses to determine if they are eligible to apply for training funds from the Texas Workforce Commission (TWC). TWC grant programs for training include the Skills for Small Business grant and the Skills Development Fund. The TWC Skills for Small Business funds are for employers with fewer than one hundred employees. Course Descriptions Academic Courses (ACCT) Accounting ACCT 2301 Principles of Financial Accounting I .............................................. 3:3:0 Introduction to the fundamental concepts of financial accounting as prescribed by U.S. generally accepted accounting principles (GAAP) as applied to transactions and events that affect business organizations. Students will examine the procedures and systems to accumulate, analyze, measure, and record financial transactions. Students will use recorded financial information to prepare a balance sheet, income statement, statement of cash flows, and statement of shareholders’ equity to communicate the business entity’s results of operations and financial position to users of financial information who are external to the company. Students will study the nature of assets, liabilities, and owners’ equity while learning to use reported financial information for purposes of making decisions about the company. Students will be exposed to International Financial Reporting Standards (IFRS). Prerequisite(s): TSI complete in reading and math. (See Placement Guidelines, page 18). ACCT 2302 Principles of Managerial Accounting II ............................................ 3:3:0 Introduction to the fundamental concepts of managerial accounting appropriate for all organizations. Students will study information from the entity’s accounting system relevant to decisions made by internal managers, as distinguished from information relevant to users who are external to the company. The emphasis is on the identification and assignment of product costs, operational budgeting and planning, cost control, and management decision making. Topics include product costing The TWC Skills Development Fund is designed to provide training customized to meet the employer's needs. For additional information about training opportunities, see the Workforce Training and Continuing Education website at www.lamarpa.edu or contact the Dean of Workforce Training and Continuing Education. methodologies, cost behavior, operational and capital budgeting, and performance evaluation. Prerequisite(s): ACCT 2301. (ANTH) Anthropology ANTH 2346 General Anthropology ........... 3:3:0 The study of human beings, their antecedents, related primates, and their cultural behavior and institutions. Introduces the major subfields: physical and cultural anthropology, archeology, linguistics, their applications, and ethics in the discipline. Prerequisite(s): TSI complete in reading. (See Placement Guidelines, page 18). ANTH 2351 Cultural Anthropology........... 3:3:0 The study of human cultures. Topics may include social organization, institutions, diversity, interactions between human groups, and ethics in the discipline. Prerequisite(s): TSI complete in reading. (See Placement Guidelines, page 18). (ARTS) Art ARTS 1301 Art Appreciation ..................... 3:3:0 A general introduction to the visual arts designed to create an appreciation of the vocabulary, media, techniques, and purposes of the creative process. Students will critically interpret and evaluate works of art (painting, sculpture, architecture) within formal, cultural, and historical contexts. ARTS 1303 Art History I ............................ 3:3:0 A chronological analysis of the historical and cultural contexts of the visual arts from prehistoric times to the 14th century. Primarily an examination of Western painting, sculpture, architecture and related visual arts from prehistoric times to the end of the Gothic Period in the late Middle Ages. Page 97 of 135