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• ABA 101: Applied Behavior Analysis Theory & Framework

  3.00 Credits

  Luzerne County Community College

  
  This course will examine the history and foundation of applied behavioral analysis (ABA). Designed to provide an overview of the scope of the field, students will develop an understanding of the theory and basic concepts which are the foundation of ABA. Students will develop a fundamental understanding of human behavior and mental processes and acquire basic behavior management and analytic skills to work with individuals requiring ABA in a variety of contexts including educational and clinical settings.
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• ABA 102: Applied Behavior Analysis Application & Practice

  3.00 Credits

  Luzerne County Community College

  
  The course will provide instruction in basic Applied Behavior Analysis (ABA) to promote socially acceptable behaviors amongst special populations. Students will acquire the skills needed to be Registered Behavioral Technicians (RBT) including facilitating behavior reduction strategies, creating session notes, collecting progress data, and communicating with caregivers. Students will acquire skills to be nurturing, ethical practitioner. Students will understand the role of Behavior Analyst Certification Board (BCBA) supervision and documentation through clinical experiences. In order to facilitate clinical experiences, students will partner with local agencies to provide exposure in a variety of settings including the classroom where students can practice their skills.
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• ACC 104: Hotel/Restaurant Accounting Hotel and Restaurant Accounting

  3.00 Credits

  Luzerne County Community College

  
  Financial Accounting for the Hospitality Industry is designed to provide students with a proper merging of basic accounting theory and practice and is tailored to the special needs of the hospitality service industries. This course focuses on techniques, tools and procedures that are most applicable to the unique characteristics of hospitality firms such as hotels, restaurants and tourism and travel.
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• ACC 110: Survey of Accounting

  3.00 Credits

  Luzerne County Community College

  
  This course presents accounting from a non- accounting major perspective. It introduces students to financial as well as managerial accounting concepts and how they are used in decision making. First the student will learn the analysis of transactions, how to record in the accounting equation and the creation of financial statements. Students will then explore the major categories of assets, liabilities and equity. Student will understand how to calculate these items and their impact on the financial statements. This will culminate in the student learning the tools to complete financial statement analysis for decision making. Then the major concepts of managerial accounting and product/ service costing are introduced and explained for decision making purposes. Finally, students will learn how to identify and use information for special decision making.
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• ACC 111: Principles of Accounting I

  3.00 Credits

  Luzerne County Community College

  
  This course presents the accounting cycle covering both service and merchandising activities of a sole proprietorship. It also, analyzes a business transaction from a journal entry through the preparation of the financial statements (income statement, statement of owner equity, and the balance sheet) to closing journal entries. The course includes but is not limited to, perpetual inventory, accounts and notes receivable, and accounting for plant and intangible assets.
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• ACC 112: Principles of Accounting II

  3.00 Credits

  Luzerne County Community College

  
  The principles of accounting are continued from Principles of Accounting I with the major emphasis on accounting as related to corporations and manufacturing. Topics include manufacturingsystems and controls, liabilities, bonds, corporation equity, statement of cash flows and financial statement analysis.
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• ACC 121: Application in Microcomputing Accounting

  3.00 Credits

  Luzerne County Community College

  
  This is a comprehensive course in microcomputer accounting. Students will explore and use the many features of the latest version of small business accounting software, including recording transactions, ordering merchandise, preparing reports and compiling charts.
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• ACC 211: Intermediate Accounting I

  3.00 Credits

  Luzerne County Community College

  
  This course presents the conceptual framework of accounting, accounting environment and information processing systems, financial statements and present and future value concepts. Emphasis is on the accounting for balance sheet content, including cash, receivables, inventories and plant assets.
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• ACC 212: Intermediate Accounting II

  3.00 Credits

  Luzerne County Community College

  
  This course is a continuation of in depth accounting started in Intermediate Accounting I. Accounting calculation and presentation for intangible assets, current and long-term liabilities, stockholders' equity, dilutive securities, and earnings per share.
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• ACC 213: Managerial Accounting

  3.00 Credits

  Luzerne County Community College

  
  Emphasis is on the use of accounting data internally by managers. The practical application of cost accounting, budget planning, accounting controls are stressed.
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