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ACCB 130: Principles of Bookkeeping
5.00 Credits
College of Southern Idaho
Available: fall, spring 5 Cr. Hrs This course covers accounting for promissory notes, valuation of receivables, valuation of inventories, valuation of plant and equipment, partnership accounting, analysis of financial statements, and cash flow. The student will be required to complete a computerized accounting practice set. Prerequisite: ACCB 129 or instructor permission.
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ACCB 225: PeachTree Accounting
5.00 Credits
College of Southern Idaho
Available: fall 5 Cr. Hrs This course is an application of bookkeeping and data processing integrated into an automated accounting package. The major areas of computerized accounting to be covered are general ledger, accounts receivable, accounts payable, inventory, and payroll. Prerequisite: ACCB 129. Corequisite: ACCB 130.
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ACCB 225 - PeachTree Accounting
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ACCB 226: Cost Accounting
5.00 Credits
College of Southern Idaho
Available: fall 5 Cr. Hrs This course will provide the student with an understanding of cost concepts, cost behavior, and cost accounting techniques as they are applied to manufacturing cost systems. The student learns the principles and procedures of job order costing, process costing, and standard costs. Prerequisite: ACCB 130.
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ACCB 226 - Cost Accounting
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ACCB 227: Excel Spreadsheet Applications
5.00 Credits
College of Southern Idaho
Available: spring 5 Cr. Hrs This course is designed for students who are planning a career as full-charge bookkeepers. Using different application programs (spreadsheet and database), students will design their own account records related to bookkeeping, inventory, payroll, employee lists, and others. Prerequisite: ACCB 130 and CISA 116.
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ACCB 227 - Excel Spreadsheet Applications
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ACCB 229: QuickBooks Pro Accounting
5.00 Credits
College of Southern Idaho
Available: spring 5 Cr. Hrs This course is an application of bookkeeping and data processing integrated into an automated accounting package. QuickBooks Pro performs many of the accounting functions that are necessary to the operation of a business, including accounts payable, accounts receivable, payroll, general ledger, and much more. Students will be required to complete two accounting practice sets. Prerequisite: ACCB 129. Corequisite: ACCB 130.
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ACCB 229 - QuickBooks Pro Accounting
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ACCB 230: Income Taxes Procedures
5.00 Credits
College of Southern Idaho
Available: spring 5 Cr. Hrs This is an introductory course in the theory and law of federal income tax. The students learn to prepare personal and small business returns along with the accumulation of data to support those returns.
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ACCB 230 - Income Taxes Procedures
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ACCT 100: Basic Accounting
2.00 Credits
College of Southern Idaho
Available: fall, spring 2 Cr. Hrs This course is designed to develop a firm foundation of the fundamental procedures of the accounting cycle for a service business and covers the following: analyzing and recording transactions, accrual accounting, adjusting and closing entries through the use of worksheets, preparation of financial statements, and related concepts. This two credit course is designed to give a student who may be struggling in ACCT 201 an option to return to the basic accounting, before re-entering the ACCT 201 & 202 series.
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ACCT 100 - Basic Accounting
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ACCT 250: Personal Income Tax
3.00 Credits
College of Southern Idaho
Available: spring 3 Cr. Hrs This is an introductory course in the study of individual income taxation and the preparation of the Form 1040. This course covers filing status, exemptions, gross income and exclusions, business expenses and retirement plans, employee business expenses, itemized deductions, tax credits, and general administration of the tax laws. Students also prepare several tax returns using professional software. Prerequisite: General computer proficiency.
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ACCT 250 - Personal Income Tax
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ADDS 190: Alcohol/Drugs & Society
3.00 Credits
College of Southern Idaho
3 Cr. Hrs This is an introductory course to the counseling process and the field of chemical dependency. We will examine the Medical Model of addiction, the 12-step recovery process, risk and resiliency factors, the role of the chemical dependency professional in the community and how to access and interact with other community resources. In addition to class attendance and participation, the student will be required to attend a number of 12-step meetings and participate in the Magic Valley Challenge Course. Students will be actively involved in the learning process through competency-based education techniques including group activities, class presentations, research, and readings.
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ADDS 190 - Alcohol/Drugs & Society
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ADDS 201: Pharmacology of Psychoactive Drugs
3.00 Credits
College of Southern Idaho
3 Cr. Hrs In this course, students will be introduced to human physiology including the systems of the human body, their function and reaction to psycho-active drugs. In addition, students will be introduced to the behavioral, psychological, physical and social effects of psychoactive drugs. The signs, symptoms and the course of substance use disorders will also be examined. Students will learn pharmacology and the biochemistry of commonly abused drugs and how pharmacotherapy can be used in treatment.
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ADDS 201 - Pharmacology of Psychoactive Drugs
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