WIXLIB

SEATTLE COLLEGES 2021-2023 CATALOGAbroad/Study AbroadSEATTLE COLLEGESABD150Study AbroadCourse Descriptions234(1-30)N SStudents studying abroad through approvedSeattle College District programs registerfor ABD 150, similar to the Learning/Coordinated Studies Programs. Once the student’senrollment schedule is confirmed, the coursecredits are broken out into discrete courses.All courses are marked STDY ABD in thecourse description. Study Abroad coursesnot offered in the Seattle College Districtare designated with 900 series of numbers.These courses may be used to satisfy distribution requirements in the Associate Degree.ACCT251(5)Intermediate Accounting IExplores specialized accounting proceduresfor merchandising businesses and partnerships. Intro to accounting for corporations.Prereq: ACCT 110 with 2.0 or higher.Intermediate Accounting I is the first of twointermediate financial accounting courseswhich provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrateon the foundations of financial accountingand include an in-depth study of generallyaccepted accounting principles and concepts.Prereq: ACCT&202 or instructor permission.ACCT131QuickBooks(5)NHands-on use of QuickBooks to recordbusiness transactions, prepare customerinvoices, pay vendors, and record payroll.QuickBooks organizes and summarizes allfinancial data and produces a myriad ofreports. Prereq: ACCT& 201 or ACC 110 orinstructor permission. Lab FeeACCT197(1-5)Work Experience: AccountingSEarn work experience credit in the accountingfield. Prereq: Permission.Accounting withInternational AccountingAIA301(5)Intermediate Accounting IACCT120(5)N SIntroduction to Accounting/Bookkeeping IINIntermediate Accounting I is the first of a twocourse series which provides a comprehensivestudy of financial accounting theory andreporting, including the conceptual frameworkof financial accounting. Topics include:Generally Accepted Accounting Principles, anin-depth examination of assets, the elementsand structures of financial statements,accounting research, and the uses ofaccounting for decision making. Prerequisite:Acceptance into AIA BAS Program or instructorpermission.AIA310(5)NAccounting with International Accounting EthicsWithin a global setting, students study ethical reasoning, behavioral ethics, and ethicalconduct within an accounting practitioner’sframework that guides their ethical obligations as they provide accurate legal financial reports that contribute to managerialdecisions.AccountingACCT110(5)N SIntroduction to Accounting/Bookkeeping IThis introductory class covers the development of the accounting cycle for a soleproprietorship, from business transactionsthrough closing entries and financial statements. Includes service and merchandisingtypes of businesses, special journals, banking services, and payroll.ACCT& 201(5)Principles of Accounting IC N SDefines basic accounting concepts, principlesand procedures for recording business transactions and developing financial accountingreports. Recommended: ACCT 110 or sophomore standing (S).ACCT& 202(5)Principles of Accounting IIC N SExamines application of basic accountingconcepts, principles and procedures to morecomplex business situations in a corporatesetting. Prereq: ACCT& 201 with a minimumGPA of 2.0 or permission.ACCT& 203(5)Principles of Accounting IIIC N SAnalysis of accounting data as part of themanagerial process of planning, decisionmaking and control. Concentrates on economic decision-making in enterprises. Prereq:ACCT 120, ACCT& 202 or permission (C, N);ACCT 120 or ACCT& 202 or permission (S).ACCT214Accounting Systems(5)SComputer applications of basic accounting concepts, principles and procedures,including but not limited to discussions ofQuickBooks, Excel, and Microsoft Accounting.Prereq: ACCT 110, 120, &201 or &202 with2.0 or higher.ACCT252(5)Intermediate Accounting IINNIntermediate Accounting II is the second oftwo intermediate financial accounting courseswhich provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrateon the foundations of financial accountingand include an in-depth study of generallyaccepted accounting principles and concepts.PLEASE NOTE: This class is typically offeredTWO times per year: Summer and Winterquarters (typical class offerings may changedepending on student enrollment and otherfactors). Prereq: ACCT 202 or ACCT 251 orinstructor permission.ACCT255Individual Income Tax(5)NIntroduction to individual tax laws (asopposed to business tax laws). Includespreparation of individual income tax formsusing text and/or web based sites or incometax software. PLEASE NOTE: This class istypically offered every quarter (typical classofferings may change depending on studentenrollment and other factors).ACCT256(1-5)NTaxation of Corporations and PartnershipsThis course provides a comprehensive studyof the taxation of corporations and partnerships. Basic tax research and the theory oftaxation are also developed. Prereq: ACCT&202 and ACCT 255 or instructor permission.ACCT257(5)Business Tax AccountingN SBasic principles, practices and governmentalregulations (federal, Washington state andlocal) involved in business tax accounting. Includes filing returns, record-keeping,tax planning, registrations and businesslicenses. Prereq: ACCT 120 or ACCT& 202(N) or permission.

2021-2023 CATALOG SEATTLE COLLEGESACCT260Peachtree Accounting(5)NA hands-on approach to learning PeachtreeAccounting Software, widely used by serviceand merchandising businesses and accountants. Utilize various modules to prepareinternal and external reports. Prereq: ACCT110, ACCT& 201 or permission.NThis course examines accounting information systems as part of enterprise resourceplanning systems. It focuses on the activitiesperformed in the major business cycles andthe flow of accounting data and informationin those systems, whether manual or computerized. Topics include systems analysis,systems design, and systems implementation, internal controls, fundamental databaseconcepts, and flowcharting. Prereq: ACCT110 or ACCT&201This course is an overview of accountingfor not-for-profit and government entities. Itcovers basic accounting principles and procedures relating to not-for-profit and governmentorganizations. It includes financial statementpreparation and analysis. PLEASE NOTE: Thisclass is typically offered TWO times per year:Summer and Winter quarters (typical classofferings may change depending on student enrollment and other factors). Prereq:ACCT&201 and ACCT&202 or permission.ACCT267(5)Not for Profit Financial ManagementNThis course provides the fundamentalsof financial management for those pursuing careers within the public, health, andnot-for-profit fields. Students will learn thevocabulary, concepts, methods, and basictools of financial management and financialanalysis within the three major areas of thepublic sector. PLEASE NOTE: This class istypically offered THREE times per year: Fall,Winter and Spring quarters (typical classofferings may change depending on studentenrollment and other factors).NHands-on use of QuickBooks to recordbusiness transactions in the full accountingcycle, including those related to banking,payroll, inventory management, estimates,and progress billing. Advanced topics arecovered, such as class tracking, salestax, bank feeds, reimbursable expenses,employee time billing, and tracking fixedassets. Students will learn complex companyfile setup procedures, QuickBooks customization, and custom reports. Prereq: ACCT 131or instructor permission.ACCT269(5)Not-for-Profit Practices and ProceduresNProvides an overview of the rules and regulations covering not-for-profit organizations.Topics addressed are preparation of Form990 Return and Form 1023 Applicationfor Exemption, charitable giving and fundraising issues, officer and board of directorinteraction and ethics, internal control andoperational effectiveness.ACCT270Cost Accounting(5)NTheory of cost accounting, cost systems,sources of cost data and their accumulation,allocation, and analysis; managerial controlthrough cost data. PLEASE NOTE: This classis typically offered TWO times per year:Summer and Winter quarters (typical classofferings may change depending on studentenrollment and other factors). Prereq: ACCT&203 or permission.ACCT271Ethics in Accounting(5)NLearn and cultivate the ethical commitmentneeded to ensure work in the business worldmeets the highest standards of integrity,independence and objectivity. Understandobligations and professional responsibilitiesof accountants and auditors. Uses case studies and SEC case files to study real worldissues. PLEASE NOTE: This class is typicallyoffered TWO times per year: Summer andWinter quarters (typical class offerings maychange depending on student enrollment andother factors). Prereq: ACCT 202.ACCT272Fraud Examination(5)NAn introduction to the field of fraudexamination. Provides an overview of thegeneral fraud examination methodologyand fraud theory approach and outlinesthe basics surrounding fraud examinationincluding criminology related to fraud.*Students must enroll in ACCT 272, 273,and 274 concurrently as part of the SummerFraud Institute.*Prereq: prior accountingcourse or instructor permission.ACCT273(5)Introduction to Financial CrimesNIntro to major categories of financial crimeand the legal procedures which are frequentlyrelevant to fraud accounting work, includingboth criminal and civil procedures. *Studentsmust enroll in ACCT 272, 273, and 274concurrently as part of the Summer FraudInstitute.*Prereq: prior accounting course orinstructor permission.ACCT274Forensic Accounting(5)NIntegrate accounting, auditing, and fraudinvestigative skills. Using case studies,analyze documents, evaluate internal controls, and trace funds to resolve accountingirregularities with an emphasis on fraudulentfinancial reporting. Includes indirect methodsof reconstructing; income, litigation support,computing commercial and economic damages, and business valuation. Prereq: prioraccounting course or instructor permission.ACCT275Auditing(5)NThis course is an introduction to auditing,covers such topics as generally acceptedauditing standards (GAAS), the auditor’sopinion, professional ethics, audit evidence,internal control, an audit procedures. Prereq:ACCT 252 or permission.ACCT298(1-5)Special Topics in AccountingNSeminar on selected topics or activities inaccounting. Prereq: Permission.ACCT299(1-5)Independent Study: AccountingC NIndependent study of selected accountingtopics. Prereq: Permission.235Course DescriptionsACCT265(5)NAccounting for Not-For-Profit and Gov Entities(5)SEATTLE COLLEGESACCT261(5)Accounting Information SystemsACCT268Advanced QuickBooks

SEATTLE COLLEGES 2021-2023 CATALOGSEATTLE COLLEGESACCT303(5)Accounting for Healthcare ManagementCourse Descriptions236CABE031(1-15) C N SAdult Basic Education Math Level 3ABE042(1-15) C N SAdult Basic Education Communication Level 4An introductory course for students pursuing a Bachelor of Applied Science Degreein Healthcare Management--HealthcareServices Management track. Includes basicaccounting principles and financial statementpreparation, with application of accountingtechniques to management issues usinga spreadsheet program. Topics include theaccounting cycle, financial statements, thecost of producing a product or service, costbehavior and breakeven analysis, budgeting,inventory, and payroll.Designed to meet the needs of low-intermediate level math students who want to improvetheir ability to solve math problems includingwhole numbers, fractions, decimals, measurements and data sets. Prereq: Successfulcompletion of ABE 021 (ABE Math Level 2),appropriate score on division’s placementtest, or Instructor’s permission.Designed to meet the needs of intermediatelevel communication students who want toimprove their ability to read and write at thecollege level and professional level. Emphasizes vocabulary, grammar, organization,structure, and purpose in both writing multiparagraph essays and reading texts. Prereq:Successful completion of ABE 032 (ABEComm Level 3), appropriate score on divisionplacement test, or Instructor’s permission.Adult Basic EducationABE020(1-15)Adult Basic Education Level 2CCovers reading and writing. Review and applylanguage skills, correct usage and spelling.ABE021(1-15) C N SAdult Basic Education Math Level 2Meets the needs of beginner level mathstudents who want to improve their abilityto solve math problems including addition,subtraction, multiplication, and division ofwhole numbers and measurements. Prereq:Appropriate score on Division placement test,or Instructor’s permission.ABE022(1-15)C NAdult Basic Education Communication Level 2Designed to meet the needs of beginninglevel communication students who want toimprove their ability in reading and writing.Emphasizes basic grammar, sentence structure, group work, and understanding andrecounting events and details in academicand professional texts and forms. Prereq:Appropriate score on Division placement test,or Instructor’s permission.ABE024(1-15)CAdult Basic Education Level 2 - ComputersComputer lab class provides an opportunityto practice basic skills learned in class orlearn new skills independently. Use popularcomputer programs as well as specializedbasic skills software. Emphasizes keyboarding and computer literacy skills for those newto personal computers.ABE030(1-15)Adult Basic Education Level 3C NConcentrates on reading comprehension,making inferences, recognizing fact andopinion, vocabulary development and writingsimple paragraphs. Prereq: Varies by campus.ABE032(1-15) C N SAdult Basic Education Communication Level 3Designed to meet the needs of low-intermediate level communication students who wantto improve their ability in reading and writingby developing their reading comprehensionand single paragraph writing. The courseemphasizes basic grammar, punctuation,spelling, vocabulary development, understanding main ideas, and making inferences.Prerequisite: Successful completion of ABE022 (ABE Comm Level 2), appropriate scoreon division placement test, or Instructor’spermission.ABE034(1-5)Computer Assisted Adult Basic EducationLevel 3CMore advanced computer-assisted practicein reading, writing and math. Learn fromtextbooks, fiction, policies and proceduresmanuals, and purchase agreements. Writerésumés, reports and formal letters. Compute percentages, ratios, proportions, simpleformulas and interpret graphs and charts.ABE040(1-15)C NAdult Basic Education Language Arts 1Emphasis on reading comprehension, making inferences, recognizing fact and opinion,vocabulary development, basic sentence patterns, paragraphs, punctuation, capitalizationand correct word usage. Covers multi-paragraph essays. Prereq: ABE 030 or divisionplacement test (N,C).ABE041(1-15) C N SAdult Basic Education Level 4 MathAdult Secondary Education Math Level 4 isdesigned to meet the needs of intermediatelevel math students who want to improvetheir ability to solve higher-level math problems including fractions, ratios and proportions, and percents and measurements.ABE044(1-15) C N SAdult Basic Education Level 4 - ComputersMore advanced computer-assisted practice inreading, writing, math and test-taking skills.Instructional activities will improve generalreading, writing, math and test-taking skills.Take practice tests and work with instructoruntil ready to take the college division placement test (C,S). Covers the basics of Microsoft Office applications. Self-paced with ahigh level of student/teacher interaction (N).ABE047(1-5)Intermediate Digital LiteracyNIntermediate digital literacy/computer skillscourse for students in Adult Basic Educationwith an emphasis on online tools and apps,beginning MS Word, Canvas, and MS Excel,job searches and applications, and onlinesafety and privacy.ABE049(1-15) C N SBasic Skills Support for Professional/TechPrgmsProvides specific support to assist students in completing Professional Technicalprograms and building job-related languageskills. Coreq: Enrollment in a ProfessionalTechnical program.ABE050Language Arts II(1-10)C NEmphasis on preparing for college-level English courses with a focus on academic reading, writing and critical thinking strategiesand skills, including identifying main ideas,making inferences, recognizing fact andopinion, developing more nuanced vocabulary, analyzing sentence patterns, employingadvanced mechanics and word usage, writing paragraphs, transitioning between paragraphs, and drafting multi-paragraph essays.

2021-2023 CATALOG SEATTLE COLLEGESFINDING COURSESCourse names and courseprefixes are cross-referencedin an index beginning onpage 231. For example:PREFIX TO COURSEHIN . . . . . . . . . Watch TechnologyNAdvanced digital literacy/computer skillscourse for Adult Basic Education studentsin advanced word processing (Word), spreadsheet (Excel), database (Access), and presentation (PowerPoint) applications. Studentswill create a variety of common businessdocuments and learn to edit and format.Students will also learn file managementskills, including how to create and namedirectories, rename files, and delete, copy,and move files. Prerequisite: completion ofABE 047 or instructor permission.ABE059Vocational ESL(1-15)CIntended to prepare students for furtherstudy or work in a varielty of health carefields. Includes basic skills instruction toprepare students to meet their academicand vocational goals.ABE062(1-15) C N SAdult Secondary Education CommunicationLevel 6Preparation to pass the Communications portion of the college placement exam neededto enter a college program. Emphasizeseffective essay writing, reading college textand adapting to the college culture.ABE064(1-15)CAdult Secondary Education Computer AssistLevel 6Advanced computer-assisted skill-buildingin reading, writing, math and test-taking.Prepare for the COMPASS Test. Take practicetests and work with instructor until ready totake the actual test.ABE070(1-3)Educational Interviewingfor ABE/GED StudentsC N SHelps ABE/GED students at all competencylevels identify their current abilities, characteristics, styles and readiness to learn. Introto campus resources.ABE079(1-5)College Transitional EnglishSThe focus of this class is on the four basiccommunication skills: reading, writing, listening and speaking. The aim is to preparestudents for the 090 level developmentalEnglish or ESL classes. The class meetsdaily, Monday through Friday. Students whoenroll as College Transfer will earn 5 credits.Prerequisite: Students may be referred byintake testing (ASSET or ESL assessment),by counselor or instructor assessment or byself-selection.(1-15)NNThis course covers whole and signed numbers, fractions, decimals, percent, ratioand proportion, units of measurement, andgeometry. Prereq: ABE 021 or placement.ABE083(1-5)Strategic Learning in a Content AreaCSupports strategic learning in a college class.Develops students’ study skills and strategies for college success including metacognitive strategies, previewing, skimming, andscanning of written materials, summarizing,paraphrasing, note-taking skills, and timemanagement. Introduces information literacyand basic research skills. Co-requisite:Concurrent enrollment in a college-level(1xx) class.ABE084Algebra I(1-15)NThis course covers basic operations withalgebraic expressions; solving and graphinglinear equations and inequalities; word problems; and systems of equations. Prerequsite:ABE 041 or ABE 081 with a 2.0 or above,or successful completion of MATH 081 orplacement.ABE085Algebra II(1-15)NThis class will focus on factoring polynomials;rules of exponents; solving quadratic equations; equations and graphs; roots and radicals; solving rational equations; and problemsolving. Prereq: ABE 084, with 2.0 or above,or successful completion of MATH 084.ABE098Intermediate Algebra(1-15)NThis course covers real number systems,polynomial and rational expressions, exponents and radicals, first and second degreeequations, linear systems of equations andgraph. It also serves as an introduction tofunctions and logarithms. Prereq: ABE 085with 2.0 or above, or successful completionof MATH 085 or MATH 097, or math placement, or instructor permission.237Course DescriptionsC NUse computers to improve basic skills ofreading, writing and math. Prepare to takethe College

Accounting with International Accounting AIA (5)301N Intermediate Accounting I Intermediate Accounting I is the first of a two-course series which provides a comprehensive study of financial accounting theory and reporting, including the conceptual framework of financial accounting. Topics include: Generally Accepted Accounting Principles, an