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ACC-111 Intro to Accounting, 3
cr.
Introduces the basic principles of accounting and the recoding
of simple business transactions using the double entry
system. Includes the accounting procedures of journalizing
transactions, posting to the ledger, making a trial balance,
creating receipt and disbursement of cash.
(Formerly BA-103A - Basic
Accounting)
ACC-131 Principles of Accounting
I, 4 cr.
Accounting methods, principles and terminology needed in the
preparation and understanding of the financial statements of a
business enterprise. Includes a study of partnership
accounting.
(Formerly BA-114A)
ACC-132 Principles of Accounting
II, 4 cr.
Continuation of BA114A, covering corporate accounting, long-term
debts, financial analysis, managerial accounting and budgeting
concepts. Prerequisite: BA114A.
(Formerly BA-124A)
ACC-161 Payroll Accounting, 3 cr.
A study of payroll records and payroll taxes imposed by state
and federal agencies.
(Formerly
BA-116A)
ACC-221 Cost Accounting, 3 cr.
Develops an understanding of accounting methods for
manufacturing and service enterprises including analysis
techniques for management. Prerequisite: ACC-132
(Formerly BA-243A)
ACC-231 Intermediate Accounting I,
4 cr.
Reviews accounting procedures and reporting processes, including
an in-depth analysis' of generally applied accounting
principles. Topics include the income statement, balance sheet,
revenue recognition, cash and marketable securities, and notes
and accounts receivable. Prerequisite: ACC-132
(Formerly BA-213A)
ACC-232 Intermediate Accounting II, 4 cr.
Continuation of BA213A, including in-depth analysis of generally
accepted accounting principles pertaining to liabilities,
equities, revenues and expenses. Prerequisite: ACC-231
(Formerly BA-223A)
ACC-261 Income Tax Accounting, 3
cr.
Introduces the general theory and procedures pertaining to state
and federal taxation. Studies application of laws as they
pertain to income of individuals and sole proprietorships,
gifts, estates and Social Security.
(Formerly
BA-253A)
ACC-310 Computer Accounting, 2
cr.
Provides students with a basic understanding of the accounting
cycle on microcomputers. Topics include ledgers, accounts
receivable and payable, payroll, inventory and depreciation. An
integrated accounting software package is introduced.
(Formerly BA-125A)
ACC-311 Computer Accounting, 3 cr.
Studies payroll records and payroll taxes imposed by state and
federal agencies. The course will focus on computerized
accounting records, including general ledger, accounts
receivable, accounts payable, depreciation and payroll systems.
(Formerly BA-126A)
ACC-929 Individual Projects, 2 cr.
Provides experience in the application of accounting principles
to a simulated retail business.
(Formerly BA-114C - Accounting Projects)
ACC-941 Practicum, 3 cr.
On-the-job training experience provides the student with the
opportunity to apply accounting concepts and procedures in a
work situation and the opportunity to develop proper work
attitudes.
(Formerly BA-233A - Accounting Practicum) |
