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FAQ - Frequently Asked Questions about
GED and ABE Classes.
Following are course descriptions. Check the
Annual Schedule to plan your schedule.
ACCOUNTING 101
Practical Accounting I (5)
Designed to provide practical applications of accounting. Course covers the accounting cycle, accounting for merchandising operations and special purpose journals. Course includes computerized practice sets. Previously ACCTG 101. Mandatory decimal grading.
ACCOUNTING 102
Practical Accounting II (5)
A continuation of Accounting 101. The course includes accounting for corporations, partnership, inventories, depreciation and liabilities. Course work includes computerized practice sets. Previously ACCTG 102. Prerequisites: ACCT 101. Mandatory decimal grading.
ACCOUNTING 103
Practical Accounting - Managerial (5)
In a practical approach for managers, this course covers job order costing, process costing, cost behavior, standard costs, cost-volume-profit analysis, contribution approach to costing, relevant costs for decision making, profit planning and capital budgeting. Previously ACCTG 103. Prerequisite: ACCT 101. Mandatory decimal grading.
ACCOUNTING 104
Payroll Accounting (5)
A course designed to provide information and study of accounting for payroll, payroll taxes and benefits. Computer-assisted practice problems are required. Previously ACCTG 104. Prerequisites: ACCT 101 and math skills equivalent to or higher than MATH 070 or BUS 102, or permission of instructor. Mandatory decimal grading.
ACCOUNTING 170
Federal Income Tax Individuals/Small Business (5)
This course presents the fundamentals of federal income taxation as it applies to individuals and sole proprietorships. This course will take a practical approach through preparation of individual tax returns including Schedules A, B, C, D. Previously ACCTG 170. Mandatory decimal grading.
ACCOUNTING 190
Internship-VITA (4)
Students will interview clients and using IRS software complete personal income tax forms. Previously ACCTG 171. Mandatory P/NC Grading.
ACCOUNTING & 201
Principles of Accounting I (5)
Basic principles, theories and procedures for reporting business transactions; analysis and presentation of financial information, integrated with computer applications. Previously ACCTG 210. Mandatory decimal grading.
ACCOUNTING & 202
Principles of Accounting II (5)
Accounting for short- and long-term assets and liabilities, corporations, statement of cash flows, financial statement analysis, and generally accepted accounting principles; integrated with computer applications. Previously ACCTG 220. Prerequisites: ACCT& 201. Mandatory decimal grading.
ACCOUNTING & 203
Principles of Accounting III (5)
An introduction to job-, process- and activity-based costing, capital budgets, standard costs, cost-volume-profit analysis, and analysis of accounting information for managerial decision-making; integrated with computer applications. Previously ACCTG 230. Prerequisites: ACCT& 201. Mandatory decimal grading.
ACCOUNTING 206
Computer Accounting (5)
An introduction to PC based computerized accounting using Quickbooks or Peachtree software (student's choice) designed for small business applications. Previously ACCTG 206. Prerequisites: CIS 105 and ACCT 101. Mandatory decimal grading.
ACCOUNTING 208
Not-for Profit and Governmental Accounting (5)
An introduction to accounting for not-for-profit organizations and state and local governments. Topics include general and special fund accounting for state and local governments, hospitals, charities, foundations, colleges and universities. Previously ACCTG 208. Prerequisites: ACCT 101 and 102 or equivalent. Mandatory decimal grading.
ACCOUNTING 271
Intermediate Accounting I (5)
Principles of financial reporting for enterprises. Standard-setting; FASB conceptual framework; presentation of income statement, balance sheet, and statement of cash flows; cash and cash equivalents; receivables; and inventory valuation. Previously ACCTG 271. Prerequisites: ACCT& 202 or instructor permission. Mandatory decimal grading.
ACCOUNTING 272
Intermediate Accounting II (5)
Principles of financial reporting for enterprises. Tangible and intangible assets; depreciation, impairments, and disposition; current and long-term liabilities; contingencies; stockholders' equity; earnings per share. Previously ACCTG 272. Prerequisites: ACCT 271 with a 2.0 or better, or instructor permission. Mandatory decimal grading.
ACCOUNTING 273
Intermediate Accounting III (5)
Principles of financial reporting for enterprises. Investments; revenue recognition; taxes in financial statements; pensions; leases; statement of cash flows; legal and ethical considerations in disclosure. Previously ACCTG 273. Prerequisites: ACCT 271 with a 2.0 or better, or instructor permission. Mandatory decimal grading.
ACCOUNTING 275
Accounting Information Systems (5)
Use of accounting systems to support business processes. Internal control, security, privacy, ethics; revenue and expense cycles; payroll, inventory, and fixed assets; source and output documents; systems planning. Previously ACCTG 275. Prerequisites: ACCT& 201 or ACCT 101 and CIS 105, or instructor permission. Mandatory decimal grading.
ACCOUNTING 279
Federal Income Tax: Corporations/Conduits (5)
Theory and practice of federal income taxation for C and S corporations, partnerships, and LLCs. Elements of exempt entities, trusts, estates, tax research and planning. Previously ACCTG 279. Prerequisites: ACCT& 202 or ACCT 102 and ACCT 170, each with a 2.0 or better, or instructor permission. Mandatory decimal grading.
ACCOUNTING 286
Auditing and Assurance (5)
Principles and practice of attest functions in the accounting profession. Generally accepted auditing standards; fraud and internal control; professional ethics and legal liability of auditors. Previously ACCTG 286. Prerequisites: ACCT 271 with a 2.0 or better, or instructor permission. Mandatory decimal grading.
ACCOUNTING 289
Cost Accounting (5)
Use of cost accounting in the controllership function. Cost behavior, cost tracing & apportionment. Relevant costs, transfer pricing, inventory issues, management control, and information systems. Previously ACCTG 289. Prerequisites: ACCT& 203 or ACCT 103, with a 2.0 or better, or instructor permission. Mandatory decimal grading.
ACCOUNTING 291
Special Topics in Accounting (1)
Classes focusing on specific issues and/or topics of interest in Accounting. Previously ACCTG 281.
ACCOUNTING 292
Special Topics in Accounting (2)
Classes focusing on specific issues and/or topics of interest in Accounting. Previously ACCTG 282.
ACCOUNTING 293
Special Topics in Accounting (3)
Classes focusing on specific issues and/or topics of interest in Accounting. Previously ACCTG 283.
ACCOUNTING 294
Special Topics in Accounting (4)
Classes focusing on specific issues and/or topics of interest in Accounting. Previously ACCTG 284.
ACCOUNTING 295
Special Topics in Accounting (5)
Classes focusing on specific issues and/or topics of interest in Accounting. Previously ACCTG 285.
ACCOUNTING 297
Individual Project in Accounting (1)
Individual project in a specific area of accounting. By arrangement with instructor. Previously ACCTG 297. Prerequisites: Instructor permission, based on evaluation of students' educational and work experience. Mandatory decimal grading.
ACCOUNTING 298
Individual Project in Accounting (2)
Individual project in a specific area of accounting. By arrangement with instructor. Previously ACCTG 298. Prerequisite: Instructor permission, based on evaluation of students' educational and work experience. Mandatory decimal grading.
ACCOUNTING 299
Individual Project in Accounting (3)
Individual project in a specific area of accounting. By arrangement with instructor. Previously ACCTG 299. Prerequisite: Instructor permission, based on evaluation of students' educational and work experience. Mandatory decimal grading.
- ABE (Adult Basic Education) classes are designed for
students who need to improve or brush-up on their basic
skills. Depending on each student's needs, the class
work will emphasize academic skills, life skills or job
skills.
- Many ABE students have high school diplomas or GEDs,
but they want to improve skills for ASSET testing,
employment tests and even ASVAB (military) testing.
Other students desire to go into a college program and
need to improve math, writing or reading skills to
succeed in their programs.
- GED (General Educational Development) is a specific
set of tests that measure skills to determine if a
student has academic skill somewhat equal to those of a
high school graduate.
- Since the skills necessary for the GED are usually
the same skills ABE students are seeking, they often
study the same subjects but from a different angle. The
students will hear the same lecture, but the teacher
will keep each student's individual needs in mind and
tailor the assignments accordingly.
- If you have some sort of form or diploma (even in
your own language) that states you have completed high
school, you do not need a GED. Those who cannot contact
their former schools for a variety of reasons or who
can't get written proof of their diplomas may decide to
take the GED test.
- Please be aware that the GED does require a fairly
high level of reading and writing, so successful
completion of ESL level 5 indicates you have enough
skills to start studying for the GED. It still may take
several quarters to complete, though. Spanish speakers
may take it in their native language.
- If you just want to sign up just for testing and not
the class, then you must call the Advising and
Counseling Center at 206-546-6964.
- If you want to take a test preparation (GED) class,
you may contact the Essential Skills Department at
206-546-5827.
- Yes, the classes have open enrollment until very late
in the quarter. It has been observed, however, that
students who enroll late in the quarter must work harder
to improve their skills, especially if they have a
deadline for completion. Therefore, it is advantageous
to start the class as soon as possible.
- Yes. The class is divided into two segments. One part
of the class focuses on math skills and reading skills
for math. Another part is devoted to writing and
reading.
- When students first enter the class, their math,
writing and reading skills are assessed. While there is
daily lecture for the entire class, time is also devoted
to individualized study. That way students can focus on
their specific skill needs and make progress at their
own pace.
- When you are assessed at the beginning of the class,
it will be determined if your skills are ABE level or
GED level. As you continue your work during the quarter,
it is possible that you will move into the GED level of
work. Students who initially test into ABE level
sometimes finish their GED during that quarter. Others
sometimes need to take an extra quarter or two to
complete their GED.
- You may repeat it as many times as needed if you show
progress every quarter. You and your teacher will decide
what defines progress for you.
- Yes. The ABE math class moves more slowly and is more
individualized than math 060. You may also repeat ABE
math several times as long as you are making progress
with your math skills. Math 060 is suitable for students
who just need a math brush-up and/or respond best to a
formalized lecture/homework method of the teaching math.
ABE math includes lecture and homework, but it is
designed to meet a student's individual needs and
students may not complete the whole spectrum of 060 math
skills within one quarter.
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