| ACC 100
Introduction to Bookkeeping |
5
credits |
Presents the accounting cycle, focusing on the
routine recording of data in journals and ledgers. Includes
payroll preparation and practical procedures. Lecture 4 hours.
Laboratory 2 hours. Total 6 hours per week. |
| ACC 124
Payroll Accounting |
3 credits |
Presents accounting systems and methods used in
computing and recording payroll to include payroll taxes and
compliance with federal and state legislation. Lecture 3 hours
per week. |
| ACC 210 Advanced Bookkeeping |
3 credits |
| Emphasizes the complexities of bookkeeping. Stresses methods to avoid typical pitfalls in preparation for the Certified Bookkeeper Exam.
Prerequisite: ACC 212. Lecture 3 hours per week. |
| ACC 211 Principles
of Accounting I |
3 credits |
| Presents accounting principles/application to various businesses. Covers the accounting cycle, income determination, and financial reporting. Includes a comprehensive study of the basic elements of accounting and emphasizes the nature and importance of accounting procedures.
Lecture 3 hours per week. |
| ACC 212 Principles
of Accounting II |
3 credits |
Emphasizes partnerships, corporations and the study of financial analysis. Includes and introduces cost/managerial accounting concepts. Covers long-term liabilities, statement of cash flows, and budgeting. Prerequisite: ACC
211. Lecture 3 hours per week. |
| ACC 215
Computerized Accounting |
3 credits |
Introduces the computer in solving accounting
problems. Focuses on operation of computers. Presents the accounting
cycle and financial statement preparation in a computerized
system and other applications for financial and managerial accounting.
Prerequisite or co-requisite: ACC
211. Lecture 3 hours per week. |
| ACC 220 Accounting
for Small Business |
3 credits |
| Presents practical accounting procedures for
small business operations including service occupations, retail
stores, and manufacturing operations. Covers the accounting
cycle, journals, ledgers, preparation of financial statements
and payroll, and checking account management. Includes regulations
applicable to payroll, self-employment, social security and
other taxes. Lecture 3 hours per week. |
| ACC 221 Intermediate
Accounting I |
4 credits |
Covers accounting principles and theory, including
a review of the accounting cycle and accounting for current
assets, current liabilities and investments. Introduces various
accounting approaches and demonstrates the effect of these approaches
on the financial statement users. Expands theory and practice of accounting principles in prerequisite courses. Prerequisite or co-requisite: ACC
212 or equivalent.
Lecture 4 hours per week. |
| ACC 222 Intermediate
Accounting II |
4 credits |
Continues accounting principles and theory with
emphasis on accounting for fixed assets, intangibles, corporate
capital structure, long-term liabilities, and investments. Prerequisite:
ACC 221. Lecture 4 hours per week. |
| ACC 231 Cost Accounting
I |
3 credits |
Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. Includes cost control and other topics. Explores the development of cost accounting tools and techniques necessary for effective decision making. Prerequisite: ACC 212 or equivalent. Lecture 3 hours per week. |
| ACC 241
Auditing I |
3
credits |
|
Presents
techniques of investigating, interpreting, and appraising
accounting records and assertions. Studies internal control
design and evaluation, evidence-gathering techniques and other
topics. Prerequisite: ACC 212.
Lecture 3 hours per week. |
| ACC 261 Principles
of Federal Taxation I |
3 credits |
| Presents the study of federal taxation as it
relates to individuals and related entities. Includes tax planning,
compliance, and reporting. Prerequisite: ACC 212 or equivalent. Lecture 3 hours per week. |
| ACC 262 Principles
of Federal Taxation II |
3 credits |
Presents the study of federal taxation as it relates to partnerships, corporations, and other tax entities. Includes tax planning, compliance, and reporting.
Prerequisite: ACC 261. Lecture 3 hours per week. |
