This course is an introduction of generally accepted accounting principles as they pertain to external financial reports. The accounting cycle, accounting systems, theories, and policies relative to asset valuation, liability measurement, and income determination are presented. Emphasis is placed on accounting for a sole proprietorship.

A study of corporation accounting including the issue of stock and payment of dividends. Other topics include accounting for partnerships, plant assets, intangible assets, investments, and liabilities.

Prerequisite: ACC100

This course is a study of financial data to be used by internal management. Areas of study include statements of cash flow, financial statement analysis to predict solvency and profitability, departmental accounting for a manufacturing business, costs systems for a manufacturer, cost-volume-profit analysis, and budgets.

Prerequisite: ACC110

This course is designed to introduce the student to advanced data management techniques incorporating current computerized accounting software packages. Students will compare several currently popular small business accounting software packages. Students will receive hands-on experience as they complete the daily, weekly, and monthly transactions of the campus corporation or local business operations.

Prerequisite: ACC110

A comprehensive explanation of the federal tax structure and training in the application of tax principles to specific problems.

Prerequisite: ACC100

A study of contemporary financial statements, practices, and forms. Emphasis is placed on cash, temporary investments, receivables, inventories, and current liabilities.

Prerequisite: ACC110

This course is used only as a way to accept credit for a course transferred from another college or university. No courses above the 200 level will be accepted. This course is available only when the student has taken a class not offered by Central Penn.

This course includes the study of liabilities, investments, paid-in capital, retained earnings, and analytical processes. Also included is the preparation of journal entries pertaining to noncurrent assets.

Prerequisite: ACC230

A study of fund accounting reporting principles, procedures, and standards. This will be accomplished through analyzing, recording, summarizing, evaluating, and interpreting accounting data for government units and other nonprofit organizations.

Prerequisite: ACC110

This course is a descriptive study of the accumulation of cost data and a determination of how to use such information to assist management in planning and decision making.

Prerequisite: ACC200

This course is designed to introduce computer technology as it relates to design, implementation, and operation of accounting information systems. A major portion of the course is devoted to internal control procedures. The objective of this course is to familiarize students with (1) accounting information systems (AIS) and their components; (2) the transformation of raw financial data into financial information by AIS; (3) the use of internal controls to assure the accuracy and reliability of accounting data and information; (4) the systems analysis, design, and implementation cycle; and (5) the completion of a case study analyzing financial information.

Prerequisite: ACC300

This course continues the study of the Internal Revenue Code as it affects partnerships, corporations, and estates and trusts. Basic competence in tax terminology, research, and tax calculations are emphasized. State taxes on business organizations using the tax structure of the Commonwealth of Pennsylvania as the basis, are also examined.

Prerequisite: ACC220

This course is the analysis and evaluation of Generally Accepted Accounting Principles (GAAP) relating to advanced topics in long term liabilities and stockholders’ equity. Special emphasis will include the study of pensions, leases, income tax, earnings per share, revenue recognition, and accounting changes and error analysis.

Prerequisite: ACC300

This course deals with the study of advanced accounting concepts. Topics covered include the preparation, communication, interpretation, and analysis of financial data with regard to consolidations, international transactions, and business combinations. Foreign currency and partnership transactions are also examined.

Prerequisite: ACC335

This course is a study of the auditing process. Topics covered include the demand for audit services, the audit process, applications of the audit process to normal business cycles, and completion of the audit cycle.

Prerequisite: ACC300

This course is a continuation of the study of the auditing process. The course is designed to broaden and deepen student’s conceptual and technical understanding of the attest function. It will provide the student with a framework for analyzing contemporary auditing and assurance issues.

Prerequisite: ACC405 or successful completion of ACC405 final exam

This course will examine the accounting function from an international perspective, focusing on international standards and practices and will provide an overview of key issues affecting the global marketplace. It will prepare the student for working with cross-border financial information impacted by global businesses. It incorporates international transactions, the operations of international companies, conversion of foreign currencies, and facilitating the use of IASB.

Prerequisite: ACC300

This course provides the student with the ability to recognize, analyze, define, spell, and correctly utilize the medical language used to convey information about anatomy, physiology, disease, and control and treatment of alterations in one’s state of health. Medical Terminology applies in describing normal as well as abnormal, so the student begins with the normal as a base and adds to this the terms that describe pathological changes. The student specifically becomes aware of the medical prefixes, roots, and suffixes in forming a medical vocabulary.

This course examines the structural organization and the functioning of the human body. The human cell is described in detail as it is the basic building block of the body. Body planes, directional terms, quadrants, and cavities are illustrated and located. The components and normal processes of the integumentary, skeletal, muscular, nervous, endocrine, and lymphatic systems are discussed. Common pathology and medications are related to structure and function.

In this course the student is introduced to the major nationwide medical insurance plans. An overview of eligibility and benefits of Blue Cross/Blue Shield, Medicare, Medicaid, TRICARE, Workers’ Compensation, Health Maintenance Organizations (HMO), and Preferred Provider Organizations (PPO) will be discussed. This course will also familiarize the student with the purpose and use of ICD-9 diagnostic and CPT procedural coding. Other procedural/diagnostic coding systems currently in use are presented. The student will learn to prepare medical insurance claim forms for reimbursement.

This course is a study of the normal structure and function of the human body. The course covers the basic cell, body chemistry, and then provides an in-depth investigation into the integumentary system, the skeletal system, and the muscular system.

This course is the lab component to the Anatomy and Physiology I course. The lab will consist of demonstration and hands-on learning in the following areas: cell structures, the planes of movement, axis of rotation, motions of the body, joint system, bone structure, skeletal structural, bone landmarks, and the musculoskeletal system of the human body.

Prerequisite: Concurrent enrollment in ALH120

This course builds on knowledge obtained in Essentials of Anatomy and Physiology I by investigating the anatomical structure, organization and general physiology of the digestive, reproductive, urinary, cardiovascular, and the respiratory systems.

Prerequisite: ALH112

The student will learn to abstract information from the medical record and combine it with coding strategies to obtain the proper codes for diagnoses. The ICD-9-CM book will be studied for understanding of format. DRGs will also be discussed.

Prerequisite: ALH105

This course builds on knowledge obtained in Anatomy and Physiology I by investigating the anatomical structure, organization and general physiology of the digestive, lymphatic, urinary, endocrine, and reproductive systems. This course emphasizes the anatomy and physiology of the nervous system, cardiovascular system, and the respiratory system.

Prerequisite: ALH120

This course builds on knowledge obtained in Anatomy and Physiology I by investigating the anatomical structure, organization and general physiology of the digestive, lymphatic, urinary, endocrine, and reproductive systems. This course emphasizes the anatomy and physiology of the nervous system, cardiovascular system, and the respiratory system with these systems being the focus of the laboratory portion of the course.

Prerequisites: ALH120L and concurrent enrollment in ALH130

The course covers the medical record and maintenance of health information systems. The contents and types of medical records are presented. Various databases and filing systems are explored. The many legal guidelines are included.

Prerequisite: ALH105

This course provides the student with an overview of basic health procedures. Emphasis is placed on developing therapeutic communication in the clinical setting. Students will learn the components of a medical record and principles of medical documentation. Assessment of vital signs will be developed and principles of universal precautions will be presented.

Prerequisite: ALH120

This is a course which prepares allied health students to understand, identify, and classify medications. Upon completion of this course, the student will be familiar with drug classifications and the effects of medication on body systems.

Prerequisite: ALH105

In this course, the allied health student is trained in the most up-to-date administrative functions in physicians’ offices. Important aspects of office procedures include communicating and interacting with patients, the role of the receptionist, effective telephone usage, administrative planning, supply and task organization, and time management. Scheduling appointments, processing mail, filing, treatment of clinical and financial records, accounts payable, accounts receivable, billing, and credit and collection procedures are studied as well. This course will also expose the student to the operation of a computerized medical office management program. Applications of medical practice software will be explored.

Prerequisites: ALH105 and ENG100

This course combines the knowledge of the English language, medical terminology, and keyboarding skills as a basis to enable the student to transcribe medical correspondence, documents, and reports accurately and

efficiently.

Prerequisites: ALH105 and ENG100

This course emphasizes the information on the medication label and the physician’s order. Students will learn the concepts used to calculate medication dosages. A comprehensive review of basic math theory is given. Additional topics include surgical asepsis, assisting with minor surgeries, and theory of IV therapy.

This course will outline the principles and procedures of complete physical, gynecological, obstetrical, and pediatric examinations. The student is given the opportunity to gain basic knowledge and understanding of the purposes, techniques, and recording procedures of special tests commonly associated with the physician’s office including electrocardiography, radiology, respiratory therapy, and specialized clinical procedures.

Prerequisite: ALH205 or concurrent registration

This course is an extension of the principles of Medical Machine Transcription. The student is given an opportunity to transcribe a variety of medical correspondence, documents, and reports accurately and efficiently, meeting the demands of the medical profession. Additional computer time is necessary to complete assignments.

Prerequisite: ALH200

This course introduces pathology and disease by investigating the etiology, pathophysiology, and clinical manifestation of a wide variety of diseases affecting the various body systems of the human body. Diagnostic procedures and treatments for various disorders will be discussed.

Prerequisites: ALH105 and ALH130

The student will learn to abstract information from the medical record and combine it with coding strategies to obtain the proper codes for procedures. The format and coding conventions of the Current Procedural Terminology book and the Common Procedural Coding System will be studied.

Prerequisite: ALH105

The course is designed to provide entry-level, clinically relevant information on the management of patients with open wounds. The class will discuss the topics of anatomy and physiology of the skin, phases of wound healing, types of wounds, wound etiology and infection management through the use of debridement and topical agents. In addition, dressing selection, bandaging and the use of therapeutic modalities as adjunctive wound therapy will be explored.

Prerequisites: ALH105, ALH130, and PTA235.

This course is an in-depth study of law and ethics as they pertain to health care and related fields. There are extensive discussions of legal, ethical, and bioethical issues which affect all aspects of medical office personnel. An emphasis on Pennsylvania laws affecting liability, licensure, and health care directives is presented.

This course is used only as a way to accept credit for a course transferred from another college or university. No courses above the 200 level will be accepted. This course is available only when the student has taken a class not offered by Central Penn.

This is a clinical laboratory course designed especially for the medical assistant student and/or other medical personnel employed in physicians’ offices. Emphasis is placed on quality assurance and safety requirements following OSHA guidelines. Instruction and practice will be provided in specimen collection and in CLIA Waived testing in urinalysis, hematology, clinical chemistry, immunology, and microbiology. While being observed by the instructor, the student will perform 25 successful venipunctures. The CPT exam is offered at the completion of this course. Electronic medical records will also be presented.

Prerequisites: ALH105 and ALH130

This course involves the organization of the U.S. healthcare delivery system, and the basic management strategies and practices, which are implemented to administer its component parts. Dynamics of the interrelated components of the system are considered in terms of the impacts of social, political and economic change, and evolving system components to effectively accommodate and manage these changes.

Prerequisite: BUS220

This course is the study of conflict resolution and resource allocation (or reallocation) by legislatures, courts, and “public” opinion. Healthcare policies include statutes and court decisions that define principles of legal liability in health, healthcare, and health insurance. It also involves consideration of accepted norms of conduct that influence the law and are influenced by the law, but do not have the traditional attributes of legal structures. Legal aspects include common law court decisions, as well as statutory law and administrative regulations that impact the healthcare system.

Prerequisite: BUS220

In this upper level course, the students will practice administrative and clinical skills from the program in the Allied Health Laboratory. The course is designed to illustrate and explore the role of medical personnel within the framework of the health care profession and to assist the student in the transition from student to health care team member. The student becomes aware of the role the MA plays in promoting a professional image for the practice and of health care resources available. CPR, first aid training, emergency management, and emergency preparedness are presented.

Prerequisite: ALH210 or concurrent registration