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BMGT Legal Assisting Course Descriptions Columbus State's Course Explanation of Course Numbering System Description Codes No two courses at Columbus State have the same course number. Department Class Hours The three or four-letter alpha identifier indicates the department, Specific Course and the three numbers indicate the specific course within each Quarter Offered department. Listed below are the various departments in alphabetical order. ACCT 107 Introduction to Accounting I1 (W,SP,SU - DL) 5-0-5 Refer to this chart to find the department in which a given course A con~inuationof ACCT 106 with special ernphas~son the uses of accounting repons in can be found. For example, ACCT 107 Introduction to Accounting rnanagernenl decisions and in control of business operauons; focus is on he internal use of accounting information. Prerequisite: ACCT 106. Not open to Accounting majors. wodld be found in the Course Descriptions section under Account- ing. Course Number - the three or four letter alpha identifier indicates the department; the three numbers that follow identify the specific Accounting ............................. ACCT Hospitality Management ......... HOSP course. Three or four letters followed by xxx indicate an elective Anthropology .......................... ANTH Human Resources Mgmt ..........HRM Arabic .................................... ARAB Humanities ............................... HUM requirement for which only the department is specified; here the Architecture ............................ ARCH Interpretinflransliterating .........I?T student may choose the specific course, subject to approval of his/ Art ............................................. ART Italian ........................................ ITAL Automotive Technology ......... AUTO Japanese ................................... JAPN her advisor. Where no alphabetical or numerical characters ap- Aviation Maintenance Landscape DesignlBuild .........LAND pear, the elective may come from more than one department. Technology ............................. AVI Latin ........................................ LATN Biology ....................................... BIO Law Enforcement ..................LAWE Business Management ........... BMGT Legal Assisting ...................... LEGL Quarter Offered - indicates which quarter or quarters the course Chemistry ............................. CHEM Legal Medical Const. .. LEGLIHIMT is offered during the year: A-autumn, W-winter, SP-spring, SU- Civil Engineering Literature ..................... .......ENGL summer. Technology ...........................CIVL Logistics Management ............LOG1 Communication Skills .......... COMM Marketing ........................... MKTG Computer Programming Mathematics .......................... MATH Prerequisites - any coursework that must be completed before the Technology ............................ F Mechanical Engineering Construction Management .... CMGT Technology ........................ MECH student is eligible to enroll for the course. For example, if ENGL Dance ..................................... DANC Medical Assisting Tech ............ MAT 101 were listed as a prerequisite for a course, then only students Dental Hygiene ......................... DHY Medical Laboratory who have completed ENGL 101 would be eligible to register for Dental Laboratory Technology ........................... MLT Technology ......................... DENT Mental HealtMChemical the course. Developmental Education ......... DEV Dependencyhlental Dietetic Manager Certificate . DMGR Retardation ........................ MHCR Concurrent Courses - any coursework that must be completed (See Hospitality Management) Microcomputing Technology ... MCT Dietetic Technician Major ........ DIET Multi-Competency Health ..... MULT during the same quarter as the course in which you are enrolling. (See Hospitality Management) Multimedia Production Tech . MMPT For example, if course ACCT271 is concurrent with course ACCT Early Childhood Development .. ECD Music .................................... MUS Economics ..............................ECON Natural Science .........................NSCl 272, both courses must be taken during the same quarter. Electro-Mechanical Nursing ................... ................ NURS Engineering Technology .... EMEC Office Administration ............OADM Class Hours - the number of hours per week a particular course Electronic Engineering Philosophy ...................... ..... PHIL Technology ............................ EET Physics ...................... ........ PHYS meets in a lecture classroom. Emergency Medical Services Political Science ...................... POLS Technology ............................ EMS Psychology ................................ PSY Lab Hours - the number of hours per week a particular class meets English .................................... ENGL Quality Assurance English as a Second Language ... ESL Technology ......................... QUAL in a laboratory situation. This is usually in addition to class hours. Environmental Technology .... ENVR Radiography ............................. RAD Facility Management ................. FAC Respiratory Care ...................... RESP Financial Management Real Estate .............................. REAL Credits - the number of credits to be awarded to students who Technology .........................FMGT Retail Management .................. RETL successfully complete the course. Fire Science ..............................FIRE Social Sciences ......................... SSCl French FEN Sociology ................................... SOC Geography .................................CEO Spanish ............................... SPAN Distance Learning - designates course is also available in a Geology .................................. GEOL Sports & Fitness Mgmt.. ......... SFMT distance learning format. Courses taken in the distance learning German ..................................GERM Surgical Technology ...............SURG format may be subject to a different lab fee. Gerontology ............................... GER Surveying ............................. SURV Graphic Communications ....... GRPH Technical Communication ........ TCO Health Information Theater ................................... THEA Lab Fee - the amount of money (if any) required of students Management Technology .... HIMT Veterinary Technology ..............VET Heating, Ventilating and Air registering for the course. This fee is needed to help offset the cost Conditioning Technology ..... HAC of consumable materials used in lab situations. Examples are chemicals, glassware, booklets, manuals, and edibles. ACCT 221 Flnaneial Statement Analysis I (A,SU) 2-3-3 Accounting (ACCT) A study of fonns of business organization; source and management of working capital; financial statement presentation; tools of analysis; percentages, comparisons to past perforrn- ACCT 101 Financial Accounting (A,W,SP,SU) 4-0-4 ance industry standards, and basic ratios including working capital. Lab fee: $1 .00. The first ofa two-quanersequence introducingfinancial accounting to non-accounting majors. Prerequisite: ACCT 113 The course is a fundamental study of the principles and procedures of double-enuy accounting as applied to sole proprietorships. Concepts of this first course arc continued and applied in ACCT 222 Financial Statement Analysis I1 (WSU) 2-3-3 the second course. Managerial Accounting. Students are advised to avoid any time lapse A continuation of course ACCT 221; ratios of equity, return on equity and return on assets; between these courses. Lab fee: $2.00. corporate securities; financing through securities; sources and management of long-term assets, debt, and equity including capital budgeting; expansion and combinations,reorganiza- ACCT 102 Managerial Accounting (A,W,SP,SU) 3-0-3 tion, receivership, and dissolution. Lab fee: $2.00. Prerequisite: ACCT 221 An extension of financial accounting applying introductoryaccounting techniques to business situations. It is designed to acquaint the student with the use of accounting information in the ACCT 231 State mud Loeal Taxation (SP.SU) 2-3-3 control of a business operation and the interpretation of such information for management's Payroll taxes (withholding and reports), unemployment taxes, workmen's compensation, use. This course is an overview of the analysisof financial statements, cost and responsibility franchise taxes, personal property taxes (classified and intangible), city income taxes. Ohio accounting, budgeting, cost volume profit analysis and decision making. Lab fee: $2.00. personal taxes, sales and use taxes, real estate taxes, and vehicle andothertaxes. Lab fee: $5.00. Prerequisite: ACCT 101 or ACCT I 11. Prerequisite: ACCT 113 ACCT 104 Small Business Accounting (W,SP) 42-5 ACCT 232 Federal Taxation (W,SU) 4-3-5 An introductory course for small business management majors with no bookkeeping or Individual income taxes; returns, income exemptions, deductions, gains and losses, rates, accounting background. The emphasis is on the study of the fundamental principles and adjustments. Problemsofproprietorship,pannerships,corporations, inventories.depreciation procedures of double-entry accounting, preparation of financial statements using manual andl accounting, installment and deferred sales treatment. Filingrequirements, payments, refunds, or PC systems. Lab fee: $5.00. Prerequisite: MCT 106. claims. Tax planning techniques. Lab fee: $5.00. Prerequisite: ACCT 113 ACCT 106 Introduction to Accounting I (A,W,SP,SU - DL) 5-0-5
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