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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.
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.
ACC-132 Principles of Accounting II, 4 cr.
Continuation of ACC-131, covering corporate accounting,
long-term debts, financial analysis, managerial accounting and
budgeting concepts. Prerequisite: ACC-131.
ACC-161 Payroll Accounting, 3 cr.
A study of payroll records and payroll taxes imposed by state
and federal agencies.
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
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
ACC-232 Intermediate Accounting II, 4 cr.
Continuation of ACC-231, including in-depth analysis of
generally accepted accounting principles pertaining to
liabilities, equities, revenues and expenses. Prerequisite:
ACC-231
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.
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.
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.
ACC-929 Individual Projects, 2 cr.
Provides experience in the application of accounting principles
to a simulated retail business.
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. |
