Courses are listed alphabetically by department.

Accounting

ACC 105 (Formerly AC 101) - Principles of Accounting I

This introductory course builds the foundation for the advanced levels of accountancy training, starting with accounting for a service or merchandising business operated by a single proprietor.  It emphasizes generally accepted accounting principles and practices; the fundamental equation of accounts; the accounting cycle; the trial balance; the worksheet, including adjusting, closing, correcting and reversing entries; classified financial statements; methods for locating and correcting errors; and plant and tangible assets (3 Credits).  Click here to view course objectives.

ACC 110 (Formerly AC 102) - Principles of Accounting II

This course is a continuation of Principles of Accounting I with emphasis on accounting systems and controls; payroll systems; concepts and principles; partnership formation; income division and liquidation; corporation organization and operation; stockholders' equity; earnings and dividends; long-term liabilities and investments; departmental and branch accounting; and the manufacturing statement (3 Credits).  Prerequisite: ACC 105.  Click here to view course objectives.

ACC 205 (Formerly AC 211) - Intermediate Accounting I

AC 211 is a review of basic accounting principles and concepts and the accounting cycle from raw data to the basic financial statements.  Special attention is given to a series of chapters describing in detail the problems relating to general accounting, valuation and presentation of cash, temporary investments, receivables, inventories, current liabilities and income taxes; the acquisition, use and retirement of land, buildings and equipment; and related problems in matching revenue and costs (3 Credits).  Prerequisite: ACC 112.  Click here to view course objectives.

ACC 210 (Formerly AC 212) - Intermediate Accounting II

This course is a continuation of Intermediate Accounting I.  The emphasis is on accounting principles as applied to depreciation and depletion; intangible assets; long-term investments and liabilities; stockholders, equity and related problems in matching revenue and cost; financial statement preparation; analytical processes; ratios and measurements, combined with funds-flow reporting from both complete and incomplete records (3 Credits).  Prerequisite: ACC 205  Click here to view course objectives.

ACC 215 (Formerly AC 215) - Federal Taxation

This course examines the Federal Income Tax Code and its application to individuals and business enterprises.  A study is made of the requirements for filing tax returns and of the tax liability; taxable and non-taxable income; deductible expenses and losses; bases and determination of gains and losses; and related problems involving personal and business situations.  Emphasis is placed on tax planning and preparation of various tax forms.  Computerized tax preparation is also emphasized in this class (3 Credits).  Prerequisite: ACC 105  Click here to view course objectives.

ACC 220 (Formerly AC 219) - Managerial Accounting

This course introduces the business/accounting student to the field of Managerial Accounting.  It serves as a follow-up course for students who have completed Accounting I and Accounting II.  Designed as a three-credit course, it focuses on how accounting contributes to effective management while emphasizing the principles of cost accounting used by manufacturing and other businesses.  Topics include job order and process costing systems, cost behavior, volume profit analysis, variable costing, budgeting, performance evaluation and decision making (3 Credits).  Prerequisites:  ACC105, ACC110 and ECO105.   Click here to view course objectives.

ACC 225 (Formerly AC 225) - Introduction to Finance

AC 225 introduces the business student to the basic financial principles, presents an overview of the financial decision-making process with emphasis on corporate structures, and develops problem-solving skills unique to financial management.  Topics include financial statement analysis, time value of money, bonds, stocks, risk and return, capital budgeting, cash flow estimation, cost of capital, dividends, financial planning and international financing.  Financial calculator/spreadsheet software is used in problem solving (3 Credits).  Prerequisites:  ACC105, ACC110 and ECO105.   Click here to view course objectives.

Applied Technologies

Applied Technologies courses are offered at the College’s Towanda Center or at the Northern Tier Technology Center.

ATN 105 (Formerly AT 101) - Principles of Manufacturing

This course provides the student with a realistic survey of the management philosophies and procedures utilized in a manufacturing organization to optimize the design and building of products. Current systems such as Manufacturing Resource Planning (MRP II), Computer-Integrated Manufacturing (CIM), Just In Time (JIT), Total Quality Management (TQM) and Cycle Time (CT) will be covered as well as others. Cost reduction and the allocation of resources to design and implement changes in a manufacturing system will be considered The relationship of all of these activities will be looked at in the context of trends toward teamwork and self managed work teams. (3 Credits).  Click here to view course objectives.

ATN 110 (Formerly AT 103) - Electrical Power Technology

This course is designed to introduce students to the theory and application of basic DC/AC electronics and motors.  The student will learn how to read schematic diagrams, calculate circuit parameters, operate and evaluate motors, and use test equipment.  Topics to be covered are:  series, parallel, and combination circuitry, capacitance, inductance, DC and AC motors, troubleshooting, and proper safety procedures.  Students will also build basic circuits to test operating parameters (3 Credits).  Click here to view course objectives.

ATN 113 (Formerly AT 110) - Hydraulics/Pneumatics

This course is designed to provide the student with the basic theories and applications of hydraulics and pneumatics.  Topics to be covered include:  pictorial and graphic diagrams, physical laws, components, and circuit operation.  Students will develop an understanding of pumps, actuators, valves, filters, and storage.  Students will also be introduced to the similarities and differences of fluid and air properties.   The class will consist of theory with hands on training to demonstrate circuit operations (3 Credits).

ATN 115 (Formerly AT 115) - Industrial Controls

This course is designed to introduce the student to electromechanical control of pneumatic circuits, servomechanisms and synchros.  Electromechanical control consists of using solenoids and relays to operate a pneumatic circuit.  The student will learn electrical symbols, operation of solenoids, relays, and control valves.  The circuitry studies will cover safety circuits, reciprocation, sequencing, timing, and sensing.  The student will also learn about controlling power and automatically correcting the performance of a mechanism by using a servo, as well as using a synchro to keep the angular rotation or position constant.  Topics to be covered are:  power and signal amplifiers, open and closed loop control, error detection, overshoot, zero position, and control transmitters and transformers (3 Credits).

ATN 120 (Formerly AT 120) - Basic Mechanics

This course is designed to introduce the student to the basic principles and fundamentals of mechanics.  This course will begin with simple machine principles and progress to linkage systems, drive systems and control devices.  Theory and math skills will be reinforced with labs and group activities (3 Credits).  Click here to view course objectives.

ATN 125 (Formerly AT 121) - Basic Print Reading

This course is designed to introduce the student to the basics of reading mechanical/electrical blueprints.  It covers electrical/electronic schematic diagrams, logic diagrams, hydraulic / pneumatic flow diagrams (3 Credits).  Click here to view course objectives.

ATN 205 (Formerly AT 201) - Programmable Controllers

This course is designed to introduce students to the operation of programmable logic controllers (PLC’s).  The topics covered are operating the programmer, symbols and conversions, free format diagrams and troubleshooting, PLC internal devices, and control circuits.  Students will learn to operate a programmer, read and draw ladder diagrams, convert relay ladder logic symbols to free format diagram symbols, and write programs to count, time, sequence, and perform basic functions.  The student will also learn how to troubleshoot a PLC program.  There will also be an introduction to robotics.  The student will be introduced to vertical, horizontal, rotary actuators, and robotic applications (3 Credits).

Banking

BNK 105 (Formerly BA 101) - Principles of Banking

The foundation for most other PBAPDN courses, this course looks at nearly every aspect of banking.  Providing a comprehensive introduction to the diversified services offered by the banking industry today, it is essential for most new banking personnel.  It includes coverage of topics such as the history of banking, check processing, collection functions, bank bookkeeping, loans and investments, trust services and the security functions of the bank (3 Credits).  Click here to view course objectives.

BNK 108 (Formerly BA 102) - Law and Banking I: Principles

This course is a banker's guide to law and legal issues with special emphasis on the Uniform Commercial Code.  The course includes up-to-date summaries of the laws pertaining to contracts, real estate and bankruptcy (3 Credits).  Click here to view course objectives.

BNK 112 (Formerly BA 103) - Marketing for Bankers

This course provides the answer to the question: What is marketing?  It makes the process understandable to anyone wishing to market banking products successfully (3 Credits).  Click here to view course objectives.

BNK 118 (Formerly BA 114) - Money and Banking

Money and Banking is a fundamental treatment of the banker's stock in trade -- money -- and how it functions in the U.S. and world economies. This course explores money as a medium of exchange, introduces the concept of money supply and examines the role of banks as money creators and participants in the nation's payment mechanics (3 Credits).

BNK 205 (Formerly BA 105) - Analyzing Financial Statements

The purpose of this course is to teach the basic skills of financial analysis to the prospective bank lender/credit analyst who is already familiar with fundamental accounting procedures and practices (3 Credits).  Prerequisite: ACC 105 - Recommended: ACC 110.  Click here to view course objectives.

BA 107 - Consumer Lending

This course is designed to give a better understanding of consumer credit operations.   It surveys credit risk evaluation, setting policy, handling the loan from application through documentation, and closing (3 Credits).   Click here to view BA 107 course objectives.

BA 108 - Introduction to Commercial Lending

This course is a comprehensive treatment of commercial lending designed for entry-level commercial loan officers.  It includes the analytical aspects of commercial lending, the commercial lending customer, products, pricing, support, documentation and analysis (3 Credits).   Click here to view BA 108 course objectives.

BNK 122 (Formerly BA 110) - Trust Operations

This course provides an overview of a trust institution’s operations, the products and services associated with the operations of a trust institution, and how trust operations professionals can help their associates and customers both potential and existing (3 Credits).   Click here to view course objectives.

BNK 207 (Formerly BA 113) - Law and Banking II: Applications

This course is an introduction to laws pertaining to secured transactions, letters of credit and the bank collection process.  Law and Banking II also discusses check losses and a broad range of legal issues related to processing checks (3 Credits).  Prerequisite: BNK 108   Click here to view course objectives.

BNK 118 (Formerly BA 114) - Money and Banking

Money and Banking is a fundamental treatment of the banker's stock in trade -- money -- and how it functions in the U.S. and world economies.  This course explores money as a medium of exchange, introduces the concept of money supply and examines the role of banks as money creators and participants in the nation's payment mechanics (3 Credits).   Click here to view course objectives.

BNK 215 (Formerly BA 107) - Consumer Lending

This course is designed to give a better understanding of consumer credit operations. It surveys credit risk evaluation, setting policy, handling the loan from application through documentation, and closing (3 Credits).

BNK 217 (Formerly BA 108) - Introduction to Commercial Lending

This course is a comprehensive treatment of commercial lending designed for entry-level commercial loan officers. It includes the analytical aspects of commercial lending, the commercial lending customer, products, pricing, support, documentation and analysis (3 Credits).

BNK 225 (Formerly BA 116) - Trust Basics

This course provides you with an overview of the trust department in a commercial bank, including how it fits into the bank's overall operations, the services it provides, and generally how those services are delivered for the non-trust bank personnel. (3 Credits).  Click here to view course objectives.

BNK 142 (Formerly BA 121) - Introduction to Mortgage Lending

This course presents an overview of the rapidly changing field of residential mortgage lending, including the mortgage loan origination process, the technical terms used in mortgage loan origination and processing, and government regulations and compliance issues (3 Credits.)   Click here to view course objectives.

BNK 220 (Formerly BA 122) - Deposit Operations

This course provides an overview of the U.S. payment system, banking law and regulation, and current industry practices.  It examines bank deposit-taking activities, considers how banks manage deposited funds and explores interbank EFT systems (3 Credits). Click here to view course objectives.