Undergraduate Course Descriptions The course descriptions are listed alphabetically and numerically in order by discipline. The course number provides important information. Numbers at the 10000 or 20000 level indicate the freshman and sophomore level (community college). These courses should normally be completed during the freshman and sophomore years. Numbers 30000 and 40000 indicate junior and senior level (private university). These courses should normally be completed during the last two years of study in the junior and senior years. The last two numbers indicate the number of credit hours the course carries, ranging from 1 through 10. The average course carries 3 credit hours. As an example, course number 10403 is a freshman-level, community college course carrying three credit hours.
ACC 21403 Intermediate Accounting I. (3 sem. hrs.). Accounting concepts and principles with emphasis on special problems of asset valuation and income determination in accordance with generally accepted accounting principles. Includes in-depth study of the complexities of revenue recognition, the study of cash, short-term liability, treatment of accounting changes, and receivables. Lab fee required. Prerequisite: ACC 12403 (Fall) ACC 22403 Intermediate Accounting II. (3 sem. hrs.). Continuation of special accounting problems in accordance with generally accepted accounting principles. Includes in-depth study of intangible assets, bonds, long-term investments, capitalization of corporation, financial statement analysis, pensions, income tax allocation, and leases. Lab free required. Prerequisite: ACC 21403 (Spring) ACC 28801-03 Selected Topics in Accounting. (1 to 3 sem. hrs.). Selected topics relevant to accounting. Lab fee required. (On Demand)
NOTE: If (TM) appears after the course number, then that course meets the requirement of the Ohio Transfer 36 State Policy as presented elsewhere in this Catalog. (TAG) indicates Transfer Assurance Guide Approved Courses. For more information about the Ohio Transfer 36 (TM) or the Transfer Assurance Guide (TAG) courses see the Ohio Transfer 36 section of the catalog. For courses that are dual-listed and/or cross-listed at two different levels, additional work/assignments may be required of students taking the course for the higher-level credit.
ACC 34403 Federal Income Taxation. (3 sem. hrs.). A course intended to provide the student with a working knowledge of federal income tax laws and procedures as applied to the individual and the sole proprietorship. With an introduction to capital gains and losses, tax research, and tax return preparation. (Spring)
ACC – Accounting
AHC - Allied Health Careers
ACC 10503 General Accounting Fundamentals. (3 sem. hrs.), An accounting course for non-business/ nonaccounting students. The course includes the basic financial recording and reporting process, and managerial accounting with a decision-making emphasis. An accounting system for use on the computer will be studied. Not for business majors. Lab Fee required. (Fall)
AHC 10101 Introduction to Allied Health Professions (1 sem. hr.). This is a one-hour credit course designed to introduce students to the allied health profession career choices available on campus. Guest speakers—off campus individuals and/or Rio faculty—will present information needed to make an informed career choice in the allied health field. One-hour lecture. Course fee required. (Fall, Spring)
ACC 11403 Principles of Accounting I. (3 sem. hrs.). An introduction to the accounting system, from the transaction through the preparation of the balance sheet and income statement. An introduction to basic financial terminology. Includes a study of current assets, long-term assets, liabilities, and owner’s equity for both partnerships and corporations. Lab fee required. (Fall, Spring)
AHC 10202 Standards of Patient Care (2 sem. hrs.). This course is designed to provide the general standards of patient care in the clinical practice. Routine and emergency care standards are examined and the role that the allied health professional plays in patient education is discussed. Two hours lecture. Prerequisite: Student with declared major in Allied Health or Medical Office Assistant. RAD students will have to take RAD 28801 Selected Topics for Patient Care Competencies Skills. Course fee required. (Fall, Spring)
ACC 12403 Principles of Accounting II. (3 sem. hrs.). Applications of ACC 11403. A study of the uses of accounting information for management decision making. Includes the preparation of the Statement of Cash Flows, department accounting, accounting for a manufacturing concern, job and process costing, budgeting, and costvolume-profit analysis. Lab fee required. Prerequisite: ACC 11403. (Fall, Spring)
ACC 35403 Management Accounting. (3 sem. hrs.). A survey course intended to provide the student with a working knowledge of those accounting problems related to cost determination, planning and control. Includes cost classification, cost-volumeprofit analysis, cost accumulation and product costing, budgeting, and standard costs and variances. (Fall)
AHC 10302 Electronic Health Records (2 sem. hrs.). This course will give the students exposure to and hands-on experience with electronic documentation of health records. Specialization of informatics that now manages and processes medical data has created the need for professionals with the ability to chart clerical skills, clinical skills, and patient care in an EHR (electronic health record) system. Students will chart clerical skills, clinical skills, and patient care in an EHR (electronic health record) system. One109
