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2019-2020 Catalog [ARCHIVED CATALOG]
Course Descriptions
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This section includes a brief description of each credit class offered on a regular basis at Green River College. Classes are arranged in alphabetical order according to the college department that offers the class.
Each listing includes a course number (prefix & code/number), course title, number of credits awarded, prerequisite, course outcomes, and academic transfer distributions are also designated where applicable. Common course numbers are identified by an “&” symbol at the end of the department abbreviation.
Course numbers 100-299 are designated for Green River College programs and courses that transfer to senior institutions (transfer is sometimes limited). The 100 series is ordinarily for first-year students and the 200 series for second-year students, but this distinction varies because of differing requirements at other colleges and universities. The 300 and 400 level series are for third- and fourth-year students.
Consult the “Programs of Study ” section of this catalog and your faculty advisor for specific information about each class and about which classes will meet your requirements.
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Accounting |
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ACCT 110 - Practical Financial Accounting 1 Credits: 5
Elementary course covering the complete accounting cycle for service and merchandising businesses, as well as the basic functions of analyzing, classifying, recording, and summarizing accounting data. Topics may include journals, ledgers, worksheets, adjusting entries and financial statement preparation, receivables, payables and banking procedures. Includes a computerized general ledger application.
Prerequisite: Eligible for READ 104 or instructor’s permission.
Course Outcomes:
Students who successfully complete this class will be able to:
- Analyze, record and post business transactions, adjusting entries and closing entries, using a general journal, special journals, a general ledger and subsidiary ledgers.
- Prepare trial balances, worksheets, bank reconciliations and financial schedules and statements.
- Demonstrate the effective use of accounting software.
Program Outcomes
- Translate data into various formats such as symbolic language, equations, graphs, and formulas.
- Implement calculator/computer technology to solve problems.
College-wide Outcomes
- Critical Thinking - Critical thinking finds expression in all disciplines and everyday life. It is characterized by an ability to reflect upon thinking patterns, including the role of emotions on thoughts, and to rigorously assess the quality of thought through its work products. Critical thinkers routinely evaluate thinking processes and alter them, as necessary, to facilitate an improvement in their thinking and potentially foster certain dispositions or intellectual traits over time.
- Quantitative and Symbolic Reasoning - Quantitative Reasoning encompasses abilities necessary for a student to become literate in today’s technological world. Quantitative reasoning begins with basic skills and extends to problem solving.
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ACCT 111 - Practical Financial Accounting 2 Credits: 5
A continuation of ACCT 110 with an emphasis on generally-accepted accounting principles. Topics may include payroll, special journals, receivables, payables, bad debts, notes and inventories. Includes computerized accounting applications.
Prerequisite: ACCT 110 with a grade of 2.0 or higher; or instructor’s permission.
Course Outcomes:
Students who successfully complete this class will be able to:
- Analyze, record and post business transactions for payroll and payroll taxes, inventory, uncollectible accounts and notes, and adjusting entries and closing entries involving inventory.
- Prepare payroll and payroll tax reports, trial balances, worksheets and financial schedules and statements.
- Demonstrate the effective use of accounting software.
Program Outcomes
- Translate data into various formats such as symbolic language, equations, graphs, and formulas.
- Implement calculator/computer technology to solve problems.
College-wide Outcomes
- Critical Thinking - Critical thinking finds expression in all disciplines and everyday life. It is characterized by an ability to reflect upon thinking patterns, including the role of emotions on thoughts, and to rigorously assess the quality of thought through its work products. Critical thinkers routinely evaluate thinking processes and alter them, as necessary, to facilitate an improvement in their thinking and potentially foster certain dispositions or intellectual traits over time.
- Quantitative and Symbolic Reasoning - Quantitative Reasoning encompasses abilities necessary for a student to become literate in today’s technological world. Quantitative reasoning begins with basic skills and extends to problem solving.
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ACCT 112 - QuickBooks for Accounting Credits: 5
The capstone financial accounting course for the accounting certificate. Provides hands-on experience in computerized, integrated accounting systems. Covers accounts receivable, accounts payable, payroll, inventory and job costs.
Prerequisite: ACCT 110 or ACCT& 201 ; and BTAC 100 with a grade of 2.0 or higher; or instructor’s permission.
Course Outcomes:
Students who successfully complete this class will be able to:
- Demonstrate the effective use of QuickBooks including sales, receivables, purchases and payables for service and merchandising businesses, end-of-period procedures, payroll and creating a company.
Program Outcomes
- Translate data into various formats such as symbolic language, equations, graphs, and formulas.
- Implement calculator/computer technology to solve problems.
College-wide Outcomes
- Critical Thinking - Critical thinking finds expression in all disciplines and everyday life. It is characterized by an ability to reflect upon thinking patterns, including the role of emotions on thoughts, and to rigorously assess the quality of thought through its work products. Critical thinkers routinely evaluate thinking processes and alter them, as necessary, to facilitate an improvement in their thinking and potentially foster certain dispositions or intellectual traits over time.
- Quantitative and Symbolic Reasoning - Quantitative Reasoning encompasses abilities necessary for a student to become literate in today’s technological world. Quantitative reasoning begins with basic skills and extends to problem solving.
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ACCT 113 - Practical Accounting Credits: 5
A continuation of ACCT 111 . The last in the financial accounting series for the Accounting, AAA . Topics may include accounting for property, plant and equipment, partnerships and corporations, bonds payable, the statement of cash flows, financial statement analysis and manufacturing accounting. May include integrated general ledger accounting software applications and spreadsheet applications.
Prerequisite: ACCT 111 with a grade of 2.0 or higher; and B A 145 ; or instructor’s permission.
Course Outcomes:
Students who successfully complete this class will be able to:
- Analyze and record business transactions for property, plant and equipment, partnerships, corporations and bonds.
- Prepare financial schedules and statements for partnerships, corporations, manufacturing businesses and cash flow.
- Use financial statement analysis and financial ratios to evaluate financial information.
- Demonstrate the effective use of accounting applications using Excel.
Program Outcomes
- Translate data into various formats such as symbolic language, equations, graphs, and formulas.
- Implement calculator/computer technology to solve problems.
College-wide Outcomes
- Critical Thinking - Critical thinking finds expression in all disciplines and everyday life. It is characterized by an ability to reflect upon thinking patterns, including the role of emotions on thoughts, and to rigorously assess the quality of thought through its work products. Critical thinkers routinely evaluate thinking processes and alter them, as necessary, to facilitate an improvement in their thinking and potentially foster certain dispositions or intellectual traits over time.
- Quantitative and Symbolic Reasoning - Quantitative Reasoning encompasses abilities necessary for a student to become literate in today’s technological world. Quantitative reasoning begins with basic skills and extends to problem solving.
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ACCT 118 - Individual Taxation Credits: 5
Introduces the principles and problems in tax accounting for individuals. Includes the concepts of gross income, adjusted gross income, taxable income, deductions, exemptions, and credits. Provides experience in completing tax reporting forms manually and with tax return preparation software.
Prerequisite: ACCT 111 or ACCT& 201 with a grade of 2.0 or higher; or instructor’s permission.
Course Outcomes:
Students who successfully complete this class will be able to:
- Analyze and calculate standard deductions and exemptions and items of gross income, business income and expenses, itemized deductions, credits and special taxes.
- Prepare income tax forms.
- Demonstrate the effective use of tax preparation software.
Program Outcomes
- Translate data into various formats such as symbolic language, equations, graphs, and formulas.
- Implement calculator/computer technology to solve problems.
College-wide Outcomes
- Critical Thinking - Critical thinking finds expression in all disciplines and everyday life. It is characterized by an ability to reflect upon thinking patterns, including the role of emotions on thoughts, and to rigorously assess the quality of thought through its work products. Critical thinkers routinely evaluate thinking processes and alter them, as necessary, to facilitate an improvement in their thinking and potentially foster certain dispositions or intellectual traits over time.
- Quantitative and Symbolic Reasoning - Quantitative Reasoning encompasses abilities necessary for a student to become literate in today’s technological world. Quantitative reasoning begins with basic skills and extends to problem solving.
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ACCT 121 - Payroll Accounting Credits: 5
Introduces payroll calculations, payroll taxes, and record and report preparation. Includes a manual payroll project and computerized payroll accounting applications.
Prerequisite: ACCT 110 or ACCT& 201 with a grade of 2.0 or higher.
Course Outcomes:
Students who successfully complete this class will be able to:
- Compute payroll and payroll taxes and prepare records and reports.
- Analyze and journalize payroll transactions, both by hand and using a computer payroll accounting application.
Program Outcomes
- Translate data into various formats such as symbolic language, equations, graphs, and formulas.
- Implement calculator/computer technology to solve problems.
College-wide Outcomes
- Critical Thinking - Critical thinking finds expression in all disciplines and everyday life. It is characterized by an ability to reflect upon thinking patterns, including the role of emotions on thoughts, and to rigorously assess the quality of thought through its work products. Critical thinkers routinely evaluate thinking processes and alter them, as necessary, to facilitate an improvement in their thinking and potentially foster certain dispositions or intellectual traits over time.
- Quantitative and Symbolic Reasoning - Quantitative Reasoning encompasses abilities necessary for a student to become literate in today’s technological world. Quantitative reasoning begins with basic skills and extends to problem solving.
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ACCT 175 - Accounting Instructor Aide Credits: 1-5
Students assist the instructor. Aides work with other students in accounting classes, answering their questions, and doing tutorial-type work.
Prerequisite: Instructor’s permission.
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ACCT& 201 - Principles of Accounting I Credits: 5
The first course in the accounting transfer sequence. Introduces basic principles, concepts, theories and procedures of recording, analyzing, and interpreting financial data. Students learn fundamentals of the accounting cycle, recording and classifying of transactions, and construction of financial statements. Students study manual and electronic accounting systems, accounting for cash, internal control, receivables, payables, and inventory. Includes computer application.
Prerequisite: Eligible for ENGL& 101 and MATH 147 ; or instructor’s permission.
Course Outcomes:
Students who successfully complete this class will be able to:
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Identify the purpose and uses of financial accounting.
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Record and adjust basic business transactions.
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Construct a basic income statement, balance sheet, and statement of stockholders’ equity.
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Use a computer application to calculate amounts, solve problems, and/or record business transactions.
Program Outcomes
- Implement calculator/computer technology to solve problems.
College-wide Outcomes
- Critical Thinking - Critical thinking finds expression in all disciplines and everyday life. It is characterized by an ability to reflect upon thinking patterns, including the role of emotions on thoughts, and to rigorously assess the quality of thought through its work products. Critical thinkers routinely evaluate thinking processes and alter them, as necessary, to facilitate an improvement in their thinking and potentially foster certain dispositions or intellectual traits over time.
- Quantitative and Symbolic Reasoning - Quantitative Reasoning encompasses abilities necessary for a student to become literate in today’s technological world. Quantitative reasoning begins with basic skills and extends to problem solving.
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ACCT& 202 - Principles of Accounting II Credits: 5
The second course in the accounting transfer sequence. Topics include fixed assets, liability and equity sections of the balance sheet, the statement of cash flows, and financial statement analysis. Uses problem solving and application of generally- accepted accounting principles to promote critical reasoning. Includes computer application.
Prerequisite: Eligible for ENGL& 101 and MATH 147 ; and ACCT& 201 with a grade of 2.0 or higher; or instructor’s permission. Recommended: BUS& 101 and computer spreadsheet skills.
Course Outcomes:
Students who successfully complete this class will be able to:
- Calculate appropriate amounts and record common business transactions relating to long-term assets, current and long-term liabilities, and stockholders’ equity.
- Construct a basic statement of cash flows.
- Analyze the performance of an organization using financial analysis techniques.
- Use a computer spreadsheet application to calculate amounts, solve problems, and prepare reports.
Program Outcomes
- Implement calculator/computer technology to solve problems.
College-wide Outcomes
- Critical Thinking - Critical thinking finds expression in all disciplines and everyday life. It is characterized by an ability to reflect upon thinking patterns, including the role of emotions on thoughts, and to rigorously assess the quality of thought through its work products. Critical thinkers routinely evaluate thinking processes and alter them, as necessary, to facilitate an improvement in their thinking and potentially foster certain dispositions or intellectual traits over time.
- Quantitative and Symbolic Reasoning - Quantitative Reasoning encompasses abilities necessary for a student to become literate in today’s technological world. Quantitative reasoning begins with basic skills and extends to problem solving.
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ACCT& 203 - Principles of Accounting III Credits: 5
The third course in the accounting transfer sequence. Covers introductory concepts of managerial accounting. Topics include job-order costing, cost-volume-profit relationships, budgeting, standard costs, variance analysis, and differential analysis for decision making, and capital budgeting. Includes computer application.
Prerequisite: Eligible for ENGL& 101 ; and MATH 147 ; and ACCT& 202 with a grade of 2.0 or higher; or instructor’s permission. Recommended: ECON& 202 prior to enrolling in this course and computer spreadsheet skills.
Course Outcomes:
Students who successfully complete this class will be able to:
- Demonstrate an understanding of managerial accounting and cost concepts.
- Use job costing, cost-volume-profit, and capital budgeting techniques.
- Prepare components of various budgets; and compute and analyze variances.
- Use a computer spreadsheet application to calculate amounts and solve problems.
Program Outcomes
- Implement calculator/computer technology to solve problems.
College-wide Outcomes
- Critical Thinking - Critical thinking finds expression in all disciplines and everyday life. It is characterized by an ability to reflect upon thinking patterns, including the role of emotions on thoughts, and to rigorously assess the quality of thought through its work products. Critical thinkers routinely evaluate thinking processes and alter them, as necessary, to facilitate an improvement in their thinking and potentially foster certain dispositions or intellectual traits over time.
- Quantitative and Symbolic Reasoning - Quantitative Reasoning encompasses abilities necessary for a student to become literate in today’s technological world. Quantitative reasoning begins with basic skills and extends to problem solving.
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ACCT 325 - Accounting for Decision Makers Credits: 5
An intensive study of accounting in various business environments. Emphasizing the relevance of accounting information to managers in various areas of business. Topics covered include: the interpretation and analysis of financial statements, cost analysis and cost behavior, budgeting, and cost/volume/profit relationships. Students are expected to critically evaluate and offer possible solutions for business problems.
Prerequisite: Admission into the BAS in Applied Management program; and (ACCT 110 and ACCT 111 ) or ACCT& 201 ; or instructor’s permission.
Course Outcomes:
Students who successfully complete this class will be able to:
- Read and interpret financial statements.
- Analyze financial statements, thereby gaining an understanding of the financial health of a company.
- Understand and explain cost behavior.
- Apply various inventory costing methods.
- Utilize cost-volume-profit analysis.
- Demonstrate an understanding of the role and preparation of budgets.
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