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  • ACCT 2011: Accounting Principles I

    4.00 Credits
    Central Lakes College

    Credits: 4 Prerequisite: none An introduction to the generally accepted accounting principles used to analyze and record business transactions and communicate vital financial information to users. Specific topics include income measurement, financial statements, merchandise accounting, internal control, and accounting for assets, liabilities, and invested capital. Transfer Curriculum Goal(s): none
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  • ACCT 2012: Accounting Principles II

    4.00 Credits
    Central Lakes College

    Credits: 4 Prerequisite: none A continuation of the study of accounting principles, including the topics of invested capital, financial statement analysis, cash flows, and accounting for debt. An additional major focus of the course is providing information to the firm to facilitate management decisions. Transfer Curriculum Goal(s): none
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  • ACCT 2111: Accounting Principles I Lab

    1.00 Credits
    Central Lakes College

    Credits: 1 Prerequisite: none This is a companion course to ACCT 2011 Accounting Principles I. Students will complete enhanced application exercises and projects that will solidify their understanding of the complex topics from Accounting Principles I. NOTE: Accounting Principles I Lab is required for students seeking an Accounting Associate in Applied Science (AAS) Degree or 1-year Accounting Diploma from Central Lakes College, but it is optional for students taking the class for transfer purposes. Transfer Curriculum Goal(s): none
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  • ACCT 2112: Accounting Principles II Lab

    1.00 Credits
    Central Lakes College

    Credits: 1 Prerequisite: none This is a companion course to ACCT 2012 Accounting Principles II. Students will complete enhanced application exercises and projects that will solidify their understanding of the complex topics from Accounting Principles II. NOTE: Accounting Principles II Lab is required for students seeking an Accounting Associate in Applied Science (AAS) Degree or 1-year Accounting Diploma from Central Lakes College, but it is optional for students taking the class for transfer to a 4-year university business program. Transfer Curriculum Goal(s): none
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  • ACCT 2114: Payroll Accounting

    3.00 Credits
    Central Lakes College

    Credits: 3 Prerequisite: none This course is designed to develop an understanding of the various federal and state payroll laws applicable to business concerns. Through the study and preparation of employment records, payroll registers, employee earning records, and state and federal forms, students learn to maintain payroll records and payroll reports. Transfer Curriculum Goal(s): none
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  • ACCT 2121: Intermediate Accounting I

    4.00 Credits
    Central Lakes College

    Credits: 4 Prerequisite: ACCT 2012 This course is an in-depth study of financial accounting theories, concepts, and practices. It provides a review of the accounting process, the conceptual framework of accounting, and the financial statements. In addition, topics that will be covered in detail include cash and receivables, inventories, property, plant and equipment, intangible assets, and current liabilities. Transfer Curriculum Goal(s): none
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  • ACCT 2123: Intermediate Accounting II

    4.00 Credits
    Central Lakes College

    Credits: 4 Prerequisite: ACCT 2121 This course is a continuation of the comprehensive study of financial accounting theory, concepts and practices, with particular emphasis on long-term liabilities, stockholder's equity, earnings per share, income taxes, pensions, leases, and the statement of cash flows. Additional related topics will also be presented. Transfer Curriculum Goal(s): none
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  • ACCT 2138: Computerized Accounting Software

    4.00 Credits
    Central Lakes College

    Credits: 4 Prerequisite: ACCT 2011 This course is an introduction to computerized accounting applications. It shows the students how computers are used to perform basic accounting functions; i.e., general ledger, accounts receivable, accounts payable, payroll, job cost, time and billing, financial statements, end of year closing and managerial reporting. The latest and most popular industry accounting software programs are used in this course. Transfer Curriculum Goal(s): none
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  • ACCT 2140: Accounting Information Systems

    3.00 Credits
    Central Lakes College

    Credits: 3 Prerequisite: none Students will learn how to use spreadsheet and database management software to design and build accounting systems that deliver timely, accurate information. The spreadsheet component will cover worksheet creation, layout, calculation and reporting capabilities as a stand alone or in connection with the object linking features of current accounting software. The database component will concentrate on the creation of relational database systems and the manipulation of data to complement current accounting software. Emphasis is placed on using software systems for business decision making. Transfer Curriculum Goal(s): none
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  • ACCT 2161: Cost Accounting I

    3.00 Credits
    Central Lakes College

    Credits: 3 Prerequisite: ACCT 2012 This course provides a practical knowledge of cost and managerial accounting systems. These systems are used by organization to analyze their product costs and internal cost structures, and provide other pertinent information used in management decision making. Specific topics include job and standard costing, as well as activity-based costing and budgeting. Transfer Curriculum Goal(s): none
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