Welcome to Summer Session at Merrimack College

This course is designed to develop the students’ ability to read and interpret internal and external financial reports, understand their underlying concepts, use their information in making informed decisions, and understand the effects of management decisions on these reports and the financial performance of the business. Topics include the basic concepts of the accounting process, preparation of the financial statements, analysis and application of the generally accepted accounting principles used to account for the various elements of the balance sheet and income statement, accounting for manufacturing operations, cost-volume-profit analysis, relevant costing, budgeting, and financial statement analysis. Prerequisite(s): MGT 1100

Students develop visual ability in photography through the in-depth study of DSLR camera functions, composition, light and time, while processing photographic images in a digital darkroom lab setting utilizing Adobe Photoshop. Analysis of photographic work from different genres and styles elicit development of a photographic vision. Through shooting assignments, students explore technology and ways of seeing photographically, working toward the development of an on-line portfolio. A DSLR (Digital Single Lens Reflex) camera is required. Students are expected to work outside of class to finish projects. Fulfills: HUM in FC Core

This chemistry course is for science majors. Topics include the composition of matter, the mole, stoichiometry, atomic structure, molecular bonding and structure, thermochemistry and gases. Emphasis is placed on problem-solving techniques. The laboratory offers experiments to supplement the lecture material. Prerequisite(s): Placing out of MTH 1000 on the math placement test. Corequisite(s): CHM1110L Fulfills: STEM in FC Core

An introduction to the structure and function of the human body at the level of cells, tissues, organs and organ systems. A special emphasis is placed on the functions of the nervous and endocrine systems and their role in homeostasis and the integration and regulation of the functions of the other tissues and organs. The course will also consider molecular, Mendelian and population genetics. Not open to Biology or Health Science majors or minors. Fulfills: STEM in FC Core

The Intermediate Accounting course sequence constitutes the “keystone” of the accounting curriculum for accounting. The central theme of the Intermediate Accounting course sequence is financial accounting and the generally accepted accounting principles (GAAP) by which it is governed. The objective of the course sequence is to allow the students to develop a sophisticated comprehension of GAAP, the related theory underlying these GAAP and the corresponding practices, procedures and techniques employed in their application. Intermediate Accounting I concentrates on their application to economic resources (assets). Prerequisite: ACC2203.