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ACCT 1001 Introduce fundamental accounting concepts and principles used in a business environment to provide reports on the economic condition of a sole proprietor organization. The focus will be on the accrual method of accounting, utilizing Generally Accepted Accounting Principles (GAAP) to analyze and record transactions. The ultimate objective is to understand the effects of these transactions to provide timely and relevant information in the form of financial statements. This course provides detailed information on topics of the accounting cycle, journalizing, posting, trial balances, adjusting entries, financial statements, cash reconciliations, receivables and internal control.
Credits: 4
Prerequisites: None
Corequisites: None
Future Offering: None
ACCT 1004 Apply fundamental accounting concepts and principles. Topics include long-term assets; current and long-term liabilities; corporation and partnership accounting. Generally Accepted Accounting Principles (GAAP) will be used to analyze and record transactions. The ultimate objective is to understand the effects of these transactions to provide timely and relevant information and their effect on financial statements. Analysis of financial statements using a variety of tools will also be covered.
Credits: 4
Prerequisites: None
Corequisites: None
Future Offering: None
ACCT 1010 This course covers the fundamental accounting concepts and principles which are used in a business environment to provide reports on the economic condition of a sole proprietor organization. The focus will be on the accrual method of accounting, utilizing Generally Accepted Accounting Principles (GAAP) to analyze and record transactions. The ultimate objective is to understand the effects of these transactions in order to provide timely and relevant information in the form of financial statements. This course provides detailed information on topics of the accounting cycle, journalizing, posting, trial balances, adjusting entries, financial statements, cash reconciliations and internal control.
Credits: 4
Prerequisites: None
Corequisites: None
Future Offering:
ACCT 1013 This course covers the accounting concepts and principles which are used in a business environment to provide reports on the economic condition of a partnership and corporate organization. The focus will be on the accrual method of accounting, utilizing Generally Accepted Accounting Principles (GAAP) to analyze and record transactions. This course provides detailed information on topics of fixed assets, liabilities, forms of organization, investments, cash flow statements, and financial statement analysis. Prerequisite: ACCT1010
Credits: 4
Prerequisites:
Corequisites: None
Future Offering:
ACCT 1100 This course is an introductory course in the principles of law as they apply to citizens and business and emphasizes the importance of ethics in business. This course is intended to give students a basic knowledge of business law and the decisions required which affect how business is conducted. Focus is given to the sources of law, legal reasoning, legal procedures, torts, contracts and e-contracts, the sale of goods under the uniform Commercial Code, unfair competition, consumer protection sales and lease contracts, and negotiable instruments.
Credits: 3
Prerequisites: None
Corequisites: None
Future Offering:
ACCT 1106 This course introduces students to the mathematical concepts and applications necessary for successful accounting careers. The focus is on business and financial operations with a strong emphasis on problem solving. Topics will include basic algebra, cash and trade discounts, markups and markdowns, simple and compound interest, present values and future values of annuities.
Credits: 3
Prerequisites: None
Corequisites: None
Future Offering:
ACCT 1206 This course covers the various payroll procedures of federal laws pertaining to computation and payment of salaries and wages, and the reporting requirements for various state and federal agencies. Topics include coverage of the Federal Fair Labor Standards Act and other federal laws, preparation of journal entries, payroll registers, and employee earnings records, calculation of social security and federal income tax withholding, coverage of state and federal unemployment compensation taxes, preparation of federal and state payroll tax forms and reports, and knowledge of federal payroll tax deposit requirements. Prerequisite: ACCT1010
Credits: 2
Prerequisites:
Corequisites: None
Future Offering:
ACCT 1207 Compute payroll amounts and withholdings based on payroll procedures and laws. Topics will include the Fair Labor Standards Act (FLSA) and Internal Revenue Service (IRS) requirements for accurate payroll records and government records. Students will learn to calculate gross pay, income tax, Federal Income Contribution Act (FICA) withholdings, federal and state unemployment requirements, and other withholdings for net pay amounts. In addition, the updating of payroll registers, earnings records, journal entries, completion of various tax forms and other mandated forms is included. At the end of the course, a comprehensive payroll project will be required.
Credits: 3
Prerequisites:
Corequisites: None
Future Offering: None
ACCT 1306 This course provides instruction in the concepts, procedures, and application of electronic spreadsheets for accounting application. Topics include managing multiple-sheet spreadsheets, creating and using charts and graphs, creating complex formulas, and creating and printing reports. Course will prepare students for the Microsoft Specialist Certification exam. Prerequisites: None
Credits: 3
Prerequisites: None
Corequisites: None
Future Offering:
ACCT 1406 This course focuses of the Internal Revenue Code as it applies to individuals and businesses. Topics include foundations and concepts of tax law, income and deductions, calculating taxable income and income tax, and business income and deductions including depreciation. Preparation of tax forms on income tax software is an integral part of this course. Prerequisites: None
Credits: 4
Prerequisites: None
Corequisites: None
Future Offering:
ACCT 2000 This course is part one of a two-part comprehensive study of accounting theory and concepts from the point of view of the Financial Accounting Standards Board (FASB) Statements of Financial Accounting Concepts, and the Statements of Financial Accounting Standards and generally accepted accounting principles (GAAP). Emphasis is placed on student understanding of the accounting cycle and complex accounting principles. Topics include creation and use of journal entries, end of period adjusting entries, completion of the accounting cycle and production of income statements, changes in owners? equity, balance sheets and cash flow statements. Other topics include cash and receivables, measurement and timing of revenues and expenses, and inventory cost measurement, methods and special valuation issues. Prerequisite: ACCT 1013
Credits: 4
Prerequisites:
Corequisites: None
Future Offering:
ACCT 2003 This course is part two of a two-part comprehensive study of accounting theory and concepts from the point of view of the Financial Accounting Standards Board (FASB) Statements of Financial Accounting Concepts, and the Statements of Financial Accounting Standards and generally accepted accounting principles (GAAP). This course continues to place emphasis on student understanding of the accounting cycle and complex accounting principles. Topics include financial analysis tools; cost of acquisition, subsequent expenditures, depreciation, depletion, impairment, and disposal of property, plant and equipment; investments and long-term receivables; bonds and long-term liabilities; contributed capital; retained earnings and earnings per share (EPS); income taxes; postretirement benefits; and accounting for leases. Students will acquire practice in using the concept of the time value of money to determine the value of financial assets and liabilities. Prerequisite: ACCT 2000
Credits: 4
Prerequisites:
Corequisites: None
Future Offering:
ACCT 2110 This course is an introduction to the fundamental concepts of planning, controlling, and decision making used by managers. Included are the principles and concepts used to account for materials, labor, and overhead in a manufacturing or service entity. Topics include job order costing, process costing, cost behaviors, and flexible budgets and performance analysis. Prerequisite: ACCT1010
Credits: 4
Prerequisites:
Corequisites: None
Future Offering:
ACCT 2113 This course enables managers to use quantitative tools and techniques from an internal perspective to make accurate management decisions. Primary topics include cost-volume-profit analysis, differential cost analysis, master budgeting techniques, standard cost and variance analysis, and activity-based costing. Prerequisite: ACCT 2110
Credits: 4
Prerequisites:
Corequisites: None
Future Offering:
ACCT 2200 This course is an introduction to computerized accounting applications. Emphasis is placed on entering business transactions, the effect of generally accepted accounting principles (GAAP) on these transactions, and the formation of financial statements. Students will learn to prepare financial statements, setup both service and merchandise companies, update a chart of accounts, analyze transactions, make payroll entries, reconcile bank accounts, journalize and post adjusting and closing entries. At the end of this course, a certification exam is offered. After passing the exam, the student will achieve the designation of QuickBooks Certified User. Prerequisite: ACCT 1010
Credits: 3
Prerequisites:
Corequisites: None
Future Offering:
ACCT 2206 This course covers the application of generally accepted accounting principles for non-profit organizations, with emphasis on state and local governmental agencies. Topics include accounting for states, municipalities, and not-for-profit organizations with some federal government accounting. Additional focus includes accounting for private not-for-profit organizations such as colleges, universities, hospitals, and other health care providers.Prerequisite: ACCT1013
Credits: 3
Prerequisites:
Corequisites: None
Future Offering:
ACCT 2500 Introduces the competencies required for entry-level professional tax preparation. Students develop knowledge of professional standards, regulatory compliance, client intake procedures, and preparation of individual federal income tax returns ranging from basic to moderately complex. Emphasis is placed on accurate classification of income, adjustments to gross income, and structured preparation of individual returns.
Credits: 4
Prerequisites: None
Corequisites: None
Future Offering: None
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