Practical Accounting I (3)
Emphasizes fundamental principles of double-entry accounting as applied to bookkeeping systems. The course focuses on the development of the accounting cycle for small businesses and professional organizations.
Practical Accounting II (3)
Accounting theory as applied to bookkeeping systems of small businesses and professional organizations. Focuses on accounting for payroll, merchandise sales and purchases, cash receipts and payments, preparation of the worksheet and annual financial statements. Prerequisite: ACCT 110.
Basic Computer Accounting (3)
Accounting experience on a personal computer using QuickBooks Pro software. Reinforces procedures learned in ACCT 110 and 120 or ACCT& 201. Students use QuickBooks Pro software to record transactions, prepare financial statements, and payroll. Prerequisite: ACCT& 201 or ACCT 110 and 120.
Financial Reporting (5)
This course emphasizes the fundamentals of double-entry accounting and the preparation of financial statements for business entities. Topics include, but are not limited to, accounting for assets, liabilities, equity, revenue and expenses. Prerequisite: compass minimum score of MATH 096 or evidenced score entrance equivalent.
Prin of Accounting I (5)
This course emphasizes fundamental principles of double-entry accounting and the preparation of financial statements for sole proprietorships. Prerequisite: MATH 098 or equivalent or instructor permission.
Prin of Accounting II (5)
This course emphasizes accounting for partnerships and corporations. Topics include, but are not limited to, accounting for fixed and intangible asset, payroll, stock, bonds, the statement of cash flows, and financial statement analysis. Prerequisite: ACCT& 201.
Prin of Accounting III (5)
This course emphasizes accounting for departments and branches, cost accounting in a manufacturing environment cost-volume-profit analysis, budget preparation and analysis, standard costs, segment reporting, differential costs and revenues, and capital budgeting decisions. Prerequisites: ACCT& 201 and 202 or ACCT 200.
Introduction to Audit (5)
An introduction to the audit environment as it applies to the professional spectrum of financial accounting and reporting. Prerequisite: ACCT& 203.
Acctg Info Systems (5)
The application of accounting information systems used in the computing environment. It is intended for the public bookkeeper managing transactional disposition of all accounts, developing financial statements, and maintaining external schedules. Prerequisite: ACCT 201 or instructor permission.
Business Entity Tax (5)
This course focuses on the determination and disposition of taxation as it applies to business entities, as well as introducing elements of tax planning and research. Prerequisite: ACCT& 203.
Individual Income Taxes (5)
Introductory course in taxation emphasizing the preparation of individual federal income tax returns. Course focuses on history, economics, social aspects, equity, and structure of the federal income tax laws of the United States. Prerequisite: ACCT& 201.
Payroll Accounting (3)
ACCT 270 is an introductory course covering aspects of the Fair Labor Standards Act, the Social Security Act, Federal Income Tax withholding laws, and other laws affecting payroll operations and employment practices. Prerequisite: ACCT& 201.
Bookkeeper Cert. Course (5)
This is the capstone course for accounting students participating in the Associate of Technical Arts (ATA) program and culminating in the student candidacy of either the Certified Bookkeeper (CB), Registered Tax Return Preparer (RTRP), or both. Prerequisite: ACCT& 203, ACCT 240.
Intermediate Accounting I (5)
The first installment of a two-part course designed to teach a professional level understanding of financial accounting and reporting as it applies to business entities both publically traded and privately held. Prerequisite: ACCT& 202 or permission.
Intermediate Acctg II (5)
The second installment of a two-part course designed to teach a professional level understanding of financial accounting and reporting as it applies to business entities both publically traded and privately held. Prerequisite: ACCT 301 or permission.
Acctg Prin for Mgrs (5)
Foundation course in accounting principles from a management perspective. Analyze the interrelationships of financial statements and cost behavior to measure and control the performance of a business entity, and make decisions based on this information.
Governmental Accounting (5)
An accounting course as it applies to government and not-for-profit entities. The topics include fund management, budget preparation, presentation of both fund and government-wide financial statements, and not-for-profit entity financial performance. Prerequisite: ACCT& 202 or permission.
Audit & Fraud (5)
This course is designed to teach the audit environment of professional financial accounting and reporting as it applies to fraud and internal controls. Prerequisite: ACCT& 202 or by permission.
Federal Taxation Issues (5)
The application of tax law and internal revenue code used to complete tax returns associated with not-for-profit entities, estates, and trusts. Prerequisite: ACCT& 202 or by permission.