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COURSE ID
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TITLE
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CREDITS
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ACC 105
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GEN ACCOUNTING
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4.00
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Department: Business
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Course ID: ACC 105
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Credits: 4.00
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| Description: |
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Fundamentals of basic accounting theory with laboratory work emphasized. The course centers around recording business transactions, preparing working papers, special journals, subsidiary ledgers, and financial reports.
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ACC 1105
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GEN ACCOUNTING
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4.00
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Department: Business
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Course ID: ACC 1105
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Credits: 4.00
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| Description: |
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Study of recording business transactions, preparing working papers, special journals, subsidiary ledgers, financial reports, and basic payroll procedures along with periodic payroll reporting for governmental agencies.
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ACC 112
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ACCOUNTING II
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4.00
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Department: Business
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Course ID: ACC 112
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Credits: 4.00
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| Description: |
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A continuation of basic accounting theory. Accounting for deferrals, accruals, plant assets, and inventory. An introduction to partnership accounting. A practice set is included which incorporates all topics covered. Course fee of $10. (Prerequisite: ACC111 or Permission.)
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ACC 1120
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FINANCIAL ACCT
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4.00
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Department: Business
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Course ID: ACC 1120
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Credits: 4.00
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| Description: |
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Introduction to basic accounting theory. The course centers on recording business transactions, preparing working papers and financial reports. Special topics include receivables, payables, inventories, fixed assets, and long-term debt and investment accounting
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ACC 1126
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MANAGERIAL ACCT
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4.00
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Department: Business
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Course ID: ACC 1126
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Credits: 4.00
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| Description: |
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Focus on managerial accounting concepts. The course includes studies on cost behaviors and analysis and the use of managerial accounting information as the basis for management decisions.
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ACC 113
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ACCOUNTING III
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4.00
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Department: Business
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Course ID: ACC 113
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Credits: 4.00
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| Description: |
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The continuation of basic theory as it applies to business decisions, managerial use of accounting information, interpretation of financial statements, and an introduction to corporation accounting. A computerized practice set is completed. Course fee of $10. (Prerequisite: ACC112 or Permission.)
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ACC 1130
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PAYROLL ACC
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3.00
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Department: Business
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Course ID: ACC 1130
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Credits: 3.00
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| Description: |
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Study of the principles and procedures of payroll accounting in a manual and a computerized environment. Students will prepare various payroll records, payroll checks, various federal and state reports, employee W-2 forms and transmittals.
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ACC 120
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FINANCIAL ACCT
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5.00
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Department: Business
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Course ID: ACC 120
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Credits: 5.00
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| Description: |
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This course is an introduction to accounting terminology and basic accounting theory. Students learn the basics of recording of business transactions and completion of the accounting cycle for service and merchandising businesses. Students will complete financial statements including income statements, statement of equity, balance sheets, and statements of cash flows for sole-proprietorships and corporations. An introduction to financial statement analysis is also included. Special topics include receivables, payables, inventories, fixed assets, payroll, long-term debt and investment accounting.
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ACC 126
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MANAGERIAL ACCT
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5.00
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Department: Business
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Course ID: ACC 126
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Credits: 5.00
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| Description: |
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This course focuses on managerial accounting concepts. Students learn the basics of job order and process cost systems. Students also study cost behaviors and cost-volume profit analysis. The course addresses various topics that are used for management analysis, such as variable costing, budgeting, performance evaluation using variance and capital investment analysis. Students will learn how to price products by examining the costs of the products using cost management and allocation in activity-based costing systems and just-in-time environments.
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ACC 130
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PAYROLL ACC
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4.00
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Department: Business
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Course ID: ACC 130
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Credits: 4.00
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| Description: |
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The course covers the principles and procedures of payroll accounting in a manual and a computerized environment. Areas include "hands-on" preparation of various payroll records, payroll checks, various federal and state tax reports, employee W-2 forms, and transmittals. Course fee of $10. (Prerequisites: ACC111 and CPT111, or Permission.)
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ACC 199
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ACC DIR ST I
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0.50
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Department: Business
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Course ID: ACC 199
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Credits: 0.50
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| Description: |
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ACC 214
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INTERMEDIATE ACCOUNTING I
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4.00
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Department: Business
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Course ID: ACC 214
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Credits: 4.00
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| Description: |
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A survey and analysis of methods of accounting for current assets and current liabilities. Format and content of financial statements are reviewed in light of accounting assumptions including Accounting Principles Board Recommendations and Financial Accounting Standards Board Pronouncements. (Prerequisite: ACC113 or Permission.)
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ACC 215
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INTERMED ACCT II
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4.00
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Department: Business
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Course ID: ACC 215
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Credits: 4.00
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| Description: |
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A study of plant and equipment acquisition, use, retirement, depreciation, and revaluation. The nature and valuation of intangible assets. A study of problems unique to corporation accounting, with emphasis placed on capital stock, stock rights, stock options, retained earnings, dividends, and long-term liabilities. (Prerequisite: ACC214 or Permission.)
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ACC 2204
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INTERMEDIATE ACCOUNTING I
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4.00
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Department: Business
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Course ID: ACC 2204
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Credits: 4.00
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| Description: |
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Survey and analysis of methods of accounting for current assets and liabilities. Students are exposed to an intensive student of the content and format of financial statements and reports using General Accepted Accounting Principles and Financial Accounting Standards Board Pronouncements.
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ACC 2205
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INTERMED ACCT II
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4.00
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Department: Business
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Course ID: ACC 2205
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Credits: 4.00
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| Description: |
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Study of the acquisition, use, retirement, and depreciation of plant and equipment. Students study the nature and valuation of intangible assets. Students also learn how to account for transactions which are unique to corporate accounting with emphasis being placed on capital stock, stock rights, stock options, retained earnings, dividends, and long-term liabilities.
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ACC 2225
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COMP ACCT W QWBKS
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3.00
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Department: Business
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Course ID: ACC 2225
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Credits: 3.00
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| Description: |
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Use of accounting software program QuickBooks to record business transactions for an organization. Students will learn how to account for receivables, payables, payroll, year-end adjusting entries, and bank reconciliations.
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ACC 2238
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FUNDAMENTALS OF TAX ACCOUNTING
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4.00
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Department: Business
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Course ID: ACC 2238
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Credits: 4.00
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| Description: |
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In-depth study of the federal income tax laws as they relate to taxation for individuals, sole-proprietorships, partnerships, and corporations (including LLCs and S Corporations). The course focuses on the preparation of tax returns and also utilizes a tax prepartion software program.
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ACC 2243
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COST ACCOUNTING
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4.00
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Department: Business
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Course ID: ACC 2243
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Credits: 4.00
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| Description: |
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Study of job order and process cost accounting systems. Students will study joint and by products, job order costing, process costing, standard costing, and payroll accounting. Budgeting and analysis of budget variances are also addressed in this course.
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ACC 225
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COMP ACCT W QWKKS
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4.00
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Department: Business
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Course ID: ACC 225
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Credits: 4.00
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| Description: |
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Various accounting cycle problems are worked in the utilization of a general ledger (double entry) system. Topics include current assets, fixed assets, accounts payable, accounts receivable, payroll, and journals of original entry. Course fee of $20. (Prerequisites: ACC112 and CPT111, or permission)
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ACC 2261
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GOVERNMENT ACC
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3.00
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Department: Business
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Course ID: ACC 2261
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Credits: 3.00
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| Description: |
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Study of accounting for nonprofit organizations and government institutions. A variety of types of funds are studied, as they relate to revenues and expenditures.
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