ACCT221M - Intermediate Accounting II The second of three classes for Intermediate Accounting, continues the intensive study begun in Intermediate Accounting I (ACCT220M). Students will study the recording and disclosure requirements for acquisition and disposition of long term assets, depreciation and impairment of assets, intangible assets, current liabilities, contingencies, contract accounting, long and short term debt, estimated liabilities, investments, shareholders’ equity transactions, stock issuance and retirement, revenue recognition, dilutive securities and earnings per share. Integrated within this class is exposure to sample CPA exam questions and the use of EDGAR or similar databases for conducting accounting research. Prerequisite: ACCT220M.

WELD186M - Blueprint Reading for Welders This course is an introduction to print reading. It covers the different types of lines, dimensions, and notes used to make sketches and prints. The various types of views and their relationship to each other, the welding symbols, and inspection and testing symbols for all welding processes. Students will develop a practical understanding of the blueprint reading knowledge required by the welding industry for employment. Prerequisites: Weld 180M or Weld 111M and Weld 113M or permission of instructor.

ECE104M - Foundations of Early Childhood Education This course takes an in-depth look at the 6 guidelines of Developmentally Appropriate Practice, as described by the National Association for the Education of Young Children (NAEYC), with a strong emphasis on play as the foundation of learning. The course also provides an overview of the field of Early Childhood Education, including the history of child care and current/ future trends in the field. Students will be introduced to the NH Early Learning Standards, the Pyramid Model, and the NH Child Care QRIS system. Observation of two different early learning programs is required. Prerequisites: None

MATH200M - Finite Mathematics This course covers mathematical ideas important to students of business and social sciences. Topics include a review of linear equations, systems of equations and inequalities, mathematics of finance, sets and counting, an introduction to probability, matrix algebra, linear programming. This course may include other topics such as logic or game theory when time permits. Prerequisite: Satisfactory placement

BIOL099M - Foundations in Biology This course will cover the main points of high school level Biology. It is meant to strengthen students’ background in Biology and to prepare students for college level life science courses. The course will give an overview of cell biology, the biology of organisms, and the biology of populations. A lab component will strengthen the theory information. These credits are institutional and are not applied towards graduation.

MATH171M - Pre-Calculus This course focuses on the knowledge and skills necessary for study of Calculus. Students will study: logarithmic; exponential and trigonometric functions; complex numbers, conic sections and analytic trigonometry; determine and write linear equations in several forms; explain graph functions using symmetry tests; recognize and graph functions including quadratic, polynomial, rational, exponential and logarithmic functions; use function transformation techniques; perform composition and arithmetic operations of functions; find and graph inverses of functions; use properties of logarithms. Prerequisite: Satisfactory placement test scores as defined by mathematics faculty, MATH155M with a grade of “C” or better, or permissions of the instructor. Offered every semester.

ENGL113M - Introduction to Public Speaking This course prepares students to effectively communicate with audiences in academic, workplace and community settings by providing instruction and experience in formal speech preparation and delivery. Students will learn to analyze speaking situations and adapt messages for audience, purpose, and context. Topic selection, relevant sources of support, structure, organization, and delivery are emphasized. (Fulfills English or Humanities requirement.)

ETEC210M - Electrical and Electronic Motor Controls This course will provide in-depth coverage of the theory and operation of AC and DC motor and generator controls and control systems. Subject matter will include generator starting and stopping, and synchronization controls. Motor starting, reversing, and braking controls as well as motor drive systems will also be covered. Solid-state theory will be introduced. Theory and applications for electronic devices and control systems will be presented in the classroom and lab. The material presented in this course satisfies NH Electrical Apprentice training requirements. Laboratory work will reinforce and promote the application of theoretical concepts. Prerequisites: ETEC150M or Permission of Program Coordinator or Department Chair.

MATH204M - Calculus I This is the first course in the Calculus sequence. Topics include exploration of limits, continuity, and derivatives of algebraic, trigonometric, exponential and logarithmic functions. These basic concepts are further developed in applications of differentiation including particle motion, related rates and optimization. Integration is introduced through the study of definite and indefinite integrals and area. Prerequisite: Satisfactory placement test scores, or successful completion (grade of C or better) of MATH171M, or permission of the instructor.

ACCT113M - Introduction to Accounting and Financial Reporting I This course is an introduction to accounting as the language of business and the need for accounting in the business world. Students will develop an understanding of the concepts and usage of assets, liabilities, equity, revenue and expense accounts. The student will be introduced to accounting procedures necessary to prepare financial statements utilizing current concepts and accounting principles. Topics that will be covered include journalizing transactions, trial balance, adjustments, closing entries, accounts receivable and payable, inventory, special journals, cash receipts, disbursements, and banking procedures.