May 02, 2024  
2020-2021 College Catalog 
    
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2020-2021 College Catalog [ARCHIVED CATALOG]

Courses

 

Accounting
  

  • ACCT 1100 - Applied Accounting

    3 credit(s)
    This course is designed for accounting and non-accounting majors. Applied Accounting will provide an introduction to accounting concepts, basic accounting vocabulary, and financial statements. The course will demonstrate the necessary skills for entry-level accounting support personnel including the accounting cycle, special journal usage, cash reconciliation, basic payroll recordkeeping and an introduction to financial statement analysis.
    Contact Hours: Class- 45 Practical Lab- 0 Clinical- 0 Internship- 0
  

  • ACCT 1200 - Principles of Accounting I

    3 credit(s)
    This course is designed to provide introductory knowledge of accounting principles, concepts, and practices. Included topics are the balance sheet, the income statement, the statement of owner’s equity, the statement of cash flows, worksheets, journals, ledgers, accruals, adjusting and closing entries, internal control, inventories, fixed and intangible assets, liabilities, equity, and financial statement analysis. This course provides a foundation for more advanced work in the fields of accounting and business.
    Contact Hours: Class- 45 Practical Lab- 0 Clinical- 0 Internship- 0
  

  • ACCT 1210 - Principles of Accounting II

    3 credit(s)
    Prerequisite (taken before):   
    This course is a continuation of ACCT 1200.  Principles of Accounting II includes cost relationship, statement analysis, and other accounting techniques used for management purposes and decision-making. 
    Contact Hours: Class- 45 Practical Lab- 0 Clinical- 0 Internship- 0
  

  • ACCT 1340 - Excel - Business Applications

    3 credit(s)
    Utilizing a spreadsheet program, students will learn intermediate and advanced techniques. Students will develop spreadsheets that are accurate, functional, and easy to use. Emphasis will be on functions and operations needed for use of spreadsheets in accounting.
    Contact Hours: Class- 45 Practical Lab- 0 Clinical- 0 Internship- 0
  

  • ACCT 1350 - Payroll Accounting

    2 credit(s)
    Prerequisite (taken before):   or   
    A study of essential payroll accounting procedures including underlying laws and regulations. Students perform payroll calculations, record payroll transactions, maintain payroll records and prepare payroll tax returns.
    Contact Hours: Class- 30 Practical Lab- 0 Clinical- 0 Internship- 0
  

  • ACCT 1610 - Personal Income Tax

    3 credit(s)
    A study of federal income taxes for individuals, including filing requirements, gross income, capital gains and losses, business and personal deductions and other special computations.
    Contact Hours: Class- 45 Practical Lab- 0 Clinical- 0 Internship- 0
  

  • ACCT 1630 - QuickBooks Accounting

    2 credit(s)
    A hands-on study of the fundamentals of computerized accounting. Students use QuickBooks software to set up a business accounting system, enter transactions, and print and interpret financial reports.
    Contact Hours: Class- 30 Practical Lab- 0 Clinical- 0 Internship- 0
  

  • ACCT 1640 - Sage 50 Accounting

    2 credit(s)
    Prerequisite (taken before):   or   
    A hands-on study of the fundamentals of computerized accounting. Students use SAGE 50 software to set up a business accounting system, enter transactions and print and interpret financial reports.
    Contact Hours: Class- 30 Practical Lab- 0 Clinical- 0 Internship- 0
  

  • ACCT 2300 - Intermediate Accounting I

    3 credit(s)
    Prerequisite (taken before):   
    A comprehensive study of financial accounting concepts and standards. Coverage includes a review of the accounting process, preparation of financial statements and the theoretical foundation of accounting.
    Contact Hours: Class- 45 Practical Lab- 0 Clinical- 0 Internship- 0
  

  • ACCT 2350 - Accounting for Management

    3 credit(s)
    Prerequisite (taken before):   
    An overview of accounting principles and financial analysis from the viewpoint of internal management users. Budgeting, cost behaviors, cost allocation and decision-making techniques are examined.
    Contact Hours: Class- 45 Practical Lab- 0 Clinical- 0 Internship- 0
  

  • ACCT 2390 - Quickbooks Certified User Prep

    1 credit(s)
    Prepares students for the QuickBooks Certified User Certification (QBCU). The QuickBooks certification will validate that the student has developed their technology skills beyond basic competency and gives tangible proof that the student can use the software program effectively. QuickBooks Certification is based on U.S. accounting guidelines. Testing Fee Required.
    Contact Hours: Class-
  

  • ACCT 2610 - Business Income Tax

    3 credit(s)
    A study of sole proprietorship, partnership and corporation tax preparation with emphasis on depreciation, self-employment, capital gains and losses and completion of appropriate forms.
    Contact Hours: Class- 45 Practical Lab- 0 Clinical- 0 Internship- 0
  

  • ACCT 2690 - Accounting Capstone

    2 credit(s)
    Note: All required courses for the Accounting Specialization for the AAS degree must be completed or taken concurrently to register for this course. Review and research of accounting topics previously studied. The course includes the student’s final assessment presentation portfolio to complete the business administration degree program with an accounting specialization.
    Contact Hours: Class- 30 Practical Lab- 0 Clinical- 0 Internship- 0