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ACCT 201: Principles of Accounting I
5.00 Credits
Bellevue College
Previously ACCTG 210 Fundamentals of Accounting I Presents the nature and social setting of accounting, uses of accounting information, and basic concepts and procedures. The first accounting course required of business administration students planning to transfer to a four year college or university. Prerequisite: CMST 141 (prev COMM 141) or ENGL& 101 (prev ENGL 101) with a C- or better, or entry code.
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ACCT 202: Principles of Accounting II
5.00 Credits
Bellevue College
Previously ACCTG 220 Fundamentals of Accounting II Presents basic concepts used in financial reporting and interpreting financial statements. Prerequisite: ACCT& 201 (prev ACCTG 210) with a C- or better or entry code.
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ACCT 203: Principles of Accounting III
5.00 Credits
Bellevue College
Previously ACCTG 230 Basic Accounting Analysis Analyzes and evaluates accounting information as part of the control, planning, and decisionmaking processes. Students concentrate on the use of information by business managers and decision makers. Prerequisite: ACCT& 202 (prev ACCTG 220) with a C- or better or entry code.
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ACCT 234: Managerial Accounting
5.00 Credits
Bellevue College
Explores the use of managerial accounting techniques and analytical tools in business decision-making. Students focus on short- and long-range financial planning, management planning, and control. Prerequisite: ACCT 102 or permission of instructor.
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ACCT 240: Computerized Accounting
5.00 Credits
Bellevue College
Introduces the use of the PC to solve accounting problems. Students create accounting applications using various software programs. Prerequisite: ACCT 101 or permission of instructor.
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ACCT 245: Accounting Information Systems
5.00 Credits
Bellevue College
Using a mid-range accounting information system program, students collect and communicate strategically valuable information including: general ledger, accounts payable, accounts receivable, bank reconciliation, banking, purchase orders, invoicing, payroll, fixed assets, reporting, map business process flows and assure system security. Prerequisite: ACCT 101 or ACCT& 201 (prev ACCTG 210). BTS 161 recommend
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ACCT 250: Intermediate Accounting
5.00 Credits
Bellevue College
In-depth examination of theoretical foundations of accounting. Topics include cash flow, revenue recognition, lease accounting, and advanced financial reporting. Prerequisite: ACCT 102 or permission of instructor.
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ACCT 260: Accounting For Non- Profit Agencies
5.00 Credits
Bellevue College
Presents a framework for accounting and financial reporting for government and not-for-profit organizations. Topics include general and special fund accounting for hospitals, charities, foundations, colleges and universities, and government agencies. Prerequisite: ACCT 102 or permission of instructor.
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ACCT 270: Cost Accounting
5.00 Credits
Bellevue College
Covers the fundamentals and principles of cost accounting. Students learn cost control by applying process, job, and standard cost procedures. Prerequisite: ACCT 102 or permission of instructor.
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ACCT 285: Federal Income Taxes
5.00 Credits
Bellevue College
Introduces the concepts and procedures for preparing personal federal income tax returns. Prerequisite: ACCT 102 or permission of instructor.
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