ACC 100 Survey of Accounting 3 s.h.
Survey of Accounting is designed for students who simply want to perform the essential accounting tasks encountered in the everyday on-the-job situations faced by office managers, secretaries, mechanics, salon owners, the self-employed — and many more. This course will especially benefit entrepreneurs who have little or no familiarity with accounting principles or business record keeping. Students will be exposed to basic bookkeeping, budgeting and how to use financial statements and other accounting information. Additional topics will include petty cash, bookkeeping for office managers, payroll management, and third party billing. A key objective of this course is to help students make sound financial decisions and effectively communicate with financial professionals. Survey of Accounting is an ideal elective for non business majors and entry-level business students alike. Students seeking college transfer credits should consult with their advisor or the course instructor before enrolling. Hours of class per week: 3
ACC 101 Financial Accounting 4 s.h.
Financial Accounting introduces the fundamental concepts that comprise financial accounting and generally accepted accounting principles, and provides a strong foundation in basic accounting principles and techniques for both general business students and students who intend to pursue an accounting career. Special emphasis is placed on the traditional concepts that comprise a first semester college accounting course, including: analysis of business transactions in accordance with accrual basis accounting, the accounting cycle, financial statement preparation and analysis, the hallmarks of internal control, and coverage of accounting elements such as assets, liabilities, equity, and revenue and expenses. Hours of class per week: 4.
ACC 102 Managerial Accounting 4 s.h.
Managerial Accounting emphasizes managerial decision making and follows Financial Accounting. Course topics include cost analysis and cost allocations; product pricing and profit analysis; job order and process costing; budgeting concepts and applications; standard costing and the balanced scorecard; manufacturing accounting and incremental analysis. This course will build a solid foundation for both general business students and students who intend to pursue careers in accounting. Prerequisite: ACC 101. Hours of class per week: 4.
ACC 137 Computerized Accounting: Principles and Applications 4 s.h.
A hands-on introductory accounting course provides students with real-world exposure to use of leading microcomputer accounting solutions. Primary computerized accounting principles covered include Receivables, Payables, Inventory, and Payroll; culminating in the generation of end-of-period financial statements in conformity with Generally Accepted Accounting Principles. Additional topics may include: Fixed Assets Depreciation, Bond Interest Amortization and Present Value Analysis. Prerequisites: CIS 105 and BUS 101 or permission of Instructor. Hours of class per week: 4
ACC 201 Intermediate Accounting I FA 4 s.h.
This course covers the theoretical framework of accounting with emphasis on the cost, matching, revenue and full disclosure concepts and how they relate to the preparation of the four required financial statements. A detailed review of the accounting cycle is also covered. Prerequisite: ACC 102. Hours of class per week: 4.
ACC 202 Intermediate Accounting II SP 4 s.h.
This course provides a detailed examination of specific financial statement accounts or group of accounts, including but not limited to inventory, bonds payable, investments, stockholders’ equity, fixed assets and leases. The examination reviews the specific GAAP rules that apply to each account or group of accounts covered as well as their presentation on the financial statements. Prerequisite: ACC 101. Hours of class per week: 4.
ACC 218 Federal Income Taxes SP 3 s.h.
This course covers federal tax law and regulations. It emphasizes the tax formula, gross income, exclusions, deductions, tax credits, gains and losses and the computation of income tax liability. This course also provides practice in the preparation of individual tax returns and the preparation of tax returns for sole proprietorships. Prerequisite: ACC 101 or permission of Instructor. Hours of class per week: 3.
