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Course Criteria
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3.00 Credits
Includes the study of business papers, bank checks, reconciliations, payroll accounts, the use of journals, general and subsidiaries, ledgers, worksheets, and the preparation of financial statements.
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3.00 Credits
3.000 Credit Hours 3.000 Lecture hours Sections Offered: Days/Times Course Satisfies: Business, Open/Free Prerequisites/General Requirements: ( Basic Reading proficiency and Basic Writing proficiency )
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3.00 Credits
3.000 Credit Hours 3.000 Lecture hours Sections Offered: Days/Times Course Satisfies: Business, Open/Free Prerequisites/General Requirements: Course or Test: ACC 101 Minimum Grade of C This course must have been completed previously.
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3.00 Credits
Continuation of ACC101 Introductory Accounting I. Topics include, but are not limited to, fixed and intangible assets, payroll, partnerships, corporations, corporate stocks, retained earnings, dividends, bonds, present value theory, investments, marketable securities and statement of changes in financial position.
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3.00 Credits
Detailed study of financial reporting and the conceptual framework of accounting theory/practice as they relate to income statements and balance sheets; cash, temporary investments and receivables; inventories, and plant assets.
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3.00 Credits
Includes depreciation, intangibles, current and long-term liabilities, long-term receivables, investments, corporate capital structure, and income recognition.
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3.00 Credits
Intensive study of cost methods: costing for materials, labor, and factory overhead; job order costing, direct costing, and the use of standards and variances, as well as managerial implications of costing methodology.
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3.00 Credits
An introduction to federal tax laws with emphasis on personal tax returns and related schedules. Topics include calculation of adjusted gross income, deductions, exemptions, calculation of tax, and use of computers for completion of tax forms.
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3.00 Credits
Designed to provide both reinforcement of Introductory Accounting I and II and hands on experience with a microcomputer and its role in business situations. System design theory and accounting theory will be used to show the flow of business information through data entry and financial preparation and reproduction.
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3.00 Credits
3.000 Credit Hours 3.000 Lecture hours Sections Offered: Not Offered This Term Course Satisfies: Behavioral Science, Liberal Arts, Open/Free, Reading Content , Social Science Prerequisites/General Requirements: ( College Reading proficiency ) and ( Basic Writing proficiency )
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