ACCT123M - Introduction to Accounting and Financial Reporting II A continuation of the concepts covered in Accounting and Financial Reporting I. Emphasis is placed on the analysis of balance sheet accounts including accounts receivable, notes receivable, property, plant and equipment, short-term and long-term liabilities, bonds, investment, stock transactions, retained earning, cash flows, ratio computation and analysis, and partnerships. This course also compares and contrasts basic accounting methods of accounting for sole-proprietorships, partnerships and corporations. Prereq: ACCT113M

ENGL213M - Creative Writing In this course, students will learn and practice the techniques of creative writing using a combination of lecture, writing exercises, and workshops. Through the use of the writing process, students will produce finished works of fiction and poetry exploring and incorporating elements such as point of view, dialog, characterization, setting, imagery, and poetic form and structure. Course readings will be used for discussion, inspiration, and idea development. Peer review and instructor feedback constitute a significant component of the course. Prerequisites: ENGL 109M or ENGL110M. (Fulfills English or Humanities requirement.)

BUS221M - Business Finance This course is designed to survey the corporate financial discipline, to examine the financial managment of corporations, to develop skills necessary for financial decision-making, financial forecasting, ratio evaluation and to acquaint students with money, capital markets and institutions. Prereq: ACCT123M.

ENGL110XM - College Composition I - Corequisite College Composition I introduces students to the practice of academic writing and research. A review of critical reading and thinking skills is included as an essential foundation to academic understanding and inquiry. Students conduct intensive research on a contemporary problem, grounding themselves in its context, causes, and possible solutions to produce a documented Central Course Essay. Research methods covered include locating, integrating, and citing source materials as well as appropriate use of quotes, paraphrases, and summaries. Basic information literacy skills such as evaluating sources for credibility and identifying mis/dis/mal-information, particularly in online materials, are emphasized. Writing is approached as an iterative process that engages various stages and employs a variety of rhetorical approaches to produce a polished final essay. Prerequisite: Placement into ENGL 110XM or completion of ENGL 095M with a grade of C or better. College Composition I – Corequisite provides additional support to students who need to build stronger foundational skills through mandatory additional class time. Corequisite support may be any combination of additional instruction; application of reading, writing, and research skills; and one-on-one support from the instructor.

NURS111M - Nursing I:Practice&App Lab B1 Students begin learning the roles of the Associate Degree Nurse as a provider and manager of care and member of the discipline of nursing. Students develop beginning intellectual, interpersonal and psychomotor competencies to assess well patients and patients with common actual or possible alterations in health. The roles of the nurse, communication theory, life span development, ethical-legal standards, and nursing process are basic concepts to the practice of nursing for the Associate Degree Nurse. Students are introduced to the concept that the person is a system in dynamic interaction with the internal and external environments. The eleven Functional Health Patterns organize the study of concepts common to a basic knowledge of the patient's state of wellness and possible or actual health problems. The Learning laboratory provides opportunities to practice nursing skills in simulated activities. Clinical learning provides experiences to practice nursing by caring for well patients or patients with common basic health problems in structured health settings – long term/sub-acute care.

MATH132M - Business Mathematics This course is designed to help the student learn the mathematics needed to perform personal and business operations effectively and efficiently. Students will use mathematics in applications involving investments, retailing and accounting practices, and financial statements. Prerequisites: Successful completion of the course: MATH090M with a “C” or better, satisfactory placement test scores, or permission from the Mathematics Program Coordinator, the Department Chair, or a full time mathematics faculty member.

ACCT215M - Cost Accounting II This course is designed as a continuation of the concepts covered in Cost Accounting 1 (ACCT213M). The student will examine and analyze service department costs, joint cost allocation, management control systems, activity based costing, capital budgeting, transfer pricing, standard cost systems, variance analysis, investment center performance, relevant costs for decision making, ratio analysis, and absorption versus variable costing. Prerequisite ACCT213M.

HFIT221M - Professional Experience