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ACC 101: Principles of Accounting I
3.00 - 4.00 Credits
Wichita Area Technical College
Introduces the basic concepts of the complete accounting cycle and provides students with the necessary skills to maintain a set of books for a sole proprietorship. Topics include accounting vocabulary and concepts, the accounting cycle and accounting for a personal service business, the accounting cycle and accounting for a merchandising enterprise and cash control. Laboratory work demonstrates theory presented in class. Prerequisite: Program admission competency levels.
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ACC 101 - Principles of Accounting I
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ACC 102: Principles of Accounting II
3.00 Credits
Wichita Area Technical College
Applies the basic principles of accounting to specific account classifications and subsidiary record accounting. Topics include receivables, inventory, plant assets, payroll, payables, partnerships and sales tax returns. Laboratory work demonstrates theory presented in class. Prerequisite: ACC 101 Principles of Accounting I.
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ACC 102 - Principles of Accounting II
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ACC 103: Principles of Accounting III
3.00 - 4.00 Credits
Wichita Area Technical College
Emphasizes a fundamental understanding of corporate and cost accounting. Topics include accounting for a corporation, statement of cash flows, cost accounting, budgeting and long-term liabilities. Laboratory work demonstrates theory presented in class. Prerequisites: ACC 101 Principles of Accounting I and ACC 102 Principles of Accounting II.
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ACC 103 - Principles of Accounting III
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ACC 104: Computerized Accounting
3.00 Credits
Wichita Area Technical College
Emphasizes operation of computerized accounting systems (Quickbooks) from manual input forms. Topics include equipment use, general ledger, accounts receivable and payable, payroll, cash management and financial reports. Laboratory work demonstrates theoretical and technical application. Prerequisites: ACC 102 Principles of Accounting II and CED 101 Computer Essentials.
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ACC 104 - Computerized Accounting
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ACC 105: Fundamentals of Accounting
3.00 Credits
Wichita Area Technical College
Designed for students who want a working knowledge of accounting, but not the extent as would the person working primarily in the accounting field. Although the basic accounting principles are learned and applied, the course, in comparison to Principles of Accounting I, covers a smaller amount of material at a somewhat slower pace. Recommended for the student with no previous accounting background.
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ACC 105 - Fundamentals of Accounting
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ACC 106: Accounting Spreadsheet Fundamentals
3.00 Credits
Wichita Area Technical College
Provides instruction in the use of electronic spreadsheet software packages for program-related spreadsheet applications. Students become proficient in creating, modifying and combining spreadsheets. Topics include spreadsheet creation, data entry, data entry modification, computation using functions and program-related spreadsheet applications. Laboratory work demonstrates theoretical and technical application. Prerequisite: CED 101 Computer Essentials.
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ACC 106 - Accounting Spreadsheet Fundamentals
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ACC 107: Full-Time Accounting Internship
3.00 - 8.00 Credits
Wichita Area Technical College
Provides in-depth application and reinforcement of accounting and employability principles in actual job settings. Allows students to become involved in intensive on-the-job accounting applications that require full-time concentration, practices and follow through. Topics include appropriate work habits, acceptable job performance, application of accounting knowledge and skills, interpersonal relations and progressive productivity. The full-time accounting internship is implemented through the use of written individualized training plans, written performance evaluation, weekly documentation or seminars and/or other projects as required by the instructor. Prerequisites: All non-elective courses required for completion.
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ACC 107 - Full-Time Accounting Internship
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ACC 108: Half-Time Accounting Internship
3.00 - 4.00 Credits
Wichita Area Technical College
Introduces the application and reinforcement of accounting and employability principles in an actual job setting. Acquaints students with realistic work situations and provides insights into accounting applications on the job. Topics include appropriate work habits, acceptable job performance, application of accounting knowledge and skills, interpersonal relations and development of productivity. The half-time accounting internship is implemented through the use of a written individualized training plan, written performance evaluation and weekly documentation of seminars and/or other projects as required by the instructor. Prerequisites: All non-elective courses required for completion.
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ACC 108 - Half-Time Accounting Internship
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ACC 120: Accounting with Computers
3.00 Credits
Wichita Area Technical College
Students generate transactions and complete accounting procedures of a sole proprietorship, a partnership and a corporation using computerized accounting software. Students review software features for various types of businesses.
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ACC 120 - Accounting with Computers
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ACC 152: Payroll Accounting
2.00 - 3.00 Credits
Wichita Area Technical College
Provides an understanding of the laws that affect a company's payroll structure and practical application skills in maintaining payroll records. Topics include payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers and analyzing and journalizing payroll transactions. Prerequisite: ACC 101 Principles of Accounting I.
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ACC 152 - Payroll Accounting
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