understanding and knowledge of the federal tax structure as it
applies to sole proprietorship and partnership.

ACT 206* Corporate Taxation (3) This course provides the student
with a comprehensive explanation of tax structure and training in the
application of tax principles as they apply to corporate entities. It
also furthers the student's understanding of tax law as it applies to
advanced tax practice considerations.

ACT 210* Microcomputer Accounting (3) This course demonstrates
basic accounting procedures using computerized accounting
software. Students will use MS-Windows PC's to create company
files; maintain journals and ledgers; manage accounts receivable,
accounts payable, inventory, payroll and fixed assets; and create
accounting reports. Prerequisites: ACT 201 with a grade of C or
better; CIS 100.

ACT 215* Managerial Cost Accounting (3) This course provides
an analysis of cost data for external reporting and internal planning
and control. Topics include product costing, budgeting, performance
evaluation, and decision making. PREREQUISITE: ACT 202 with a
C or better.

ACT 221* Intermediate Accounting I (3) This course covers
accounting theory, preparation of basic financial statements, future
and present value concepts, receivables, inventory valuation,
acquisition, disposal and depreciation of plant assets, intangible
assets. PREREQUISITE: ACT 202 with a C or better.

ACT 276T* Selected Topics in Accounting (1-4) Specialized
accounting topics such as Intermediate Accounting II or Corporate
Taxation are studied in depth. Fifteen classroom contact hours with
faculty required per credit hour. May be repeated for credit with a
maximum of four hours to apply toward graduation. PREREQUISITE:
Permission of the program coordinator.

Allied Health Careers

AHC 100* Introduction to Health Care Systems (4)
This course is designed to introduce a core of Health Care employment
competencies and personal responsibilities in being a health care
professional. Interpersonal skills, communication, recognition and
response to emergency situations, infection control, legal and
ethical issues are just a few topics to be covered. Three lecture, two
laboratory hours per week.

AHC 101* Introduction to Physical Therapy (1) Survey of the field
of physical therapy including history, scope of practice, roles of
physical therapist and physical therapist assistant, and practice
settings. Student analysis of personal goals and reasons for selecting
the field. Admission policies and processes, including admission
interviews. Project required.

AHC 102* Introduction to Health Professions (3)
This course is designed to help introduce students to the required
commitment and responsibilities of being a health professional. It
also introduces the student to the various health professions and an
understanding of the many aspects to be considered in choosing a
career in the health field.

AHC 104* Introduction to Medical Imaging (1) Survey of Medical
Imaging including the history of radiology, modalities, and emphasis
on the role and responsibilities of a radiologic technologist.

AHC 109* Safety and Health in the Workplace (3) A course
designed to identify potential health and safety risks and methods
to avoid injury on the job. Discussion focuses on injury prevention
and safe work practices, identification of hazardous exposures
found in the workplace, and common strategies to reduce health risks
associated with the workplace. This course may not be used to meet
the requirements of the A.A.S., A.S., or A.A. degree.

AHC 111* Drugs and Solutions (1) Medications - Conversions and
Dosages. An introduction to medication dosage calculations,
symbols, abbreviations, unit dosing, and system equivalent
conversion operations. Emphasis of course is on medication problems
involving metric, apothecary, and household measurement
conversions necessary for medication administration in nursing and
other allied health professions.

AHC 115* Medical Terminology (3) A study of the language of the
Allied Health sciences and medicine with emphasis on body systems,
prefixes, suffixes, root terms, pronunciation and spelling.

AHC 130* Anatomy & Physiology for the Health Sciences (4) A
survey of Human Anatomy and Physiology designed for select
Allied Health career programs. Body systems, physiological
concepts, metabolism and nutrition are discussed using the medical
model. The course will not substitute for either BIOL 2010 or BIOL
2020, nor will it satisfy any part of the general education natural
science requirement for the Associate of Science degree. Three
lecture, two laboratory hours per week.

Art
The purposes of art at Volunteer State Community College are
(1) to offer art courses for the general student body, and (2) to supply
curricula for students desiring a career in art and who plan to transfer
to a four-year college or university. Students interested in a career
in art should seek guidance from the art faculty before enrolling in
art courses.

ART 1030 Introduction to Art (3) A general education course
designed to meet the fine arts requirement for non-majors. This
course provides an introduction to the visual language, the nature
of creativity, and the functions and forms of art in our own culture
and in selected other cultures in human history. A lecture course
based on slide presentation and discussion. PREREQUISITES: An
acceptable placement score, or DSPR 0800 and DSPW 0800.