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ACCT 2219: Computerized Accounting II
3.00 Credits
St. Cloud Technical and Community College
This course covers additional computerized accounting applications. Topics include payroll, income tax preparation, general ledger setup and maintenance, business presentations, and financial analysis. Computerized accounting simulation is utilized. Corequisite(s): ACCT1216, ACCT1217 Prerequisite(s): ACCT1215, ACCT1218, ACCT2230 (3 C: 2 lect/pres, 1 lab, 0 other)
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ACCT 2219 - Computerized Accounting II
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ACCT 2226: Intermediate Accounting I
3.00 Credits
St. Cloud Technical and Community College
Students will explore accounting as a process of measurement and communication of economic data with an emphasis on recording, classifying, measuring and reporting. Procedures for the recognition of revenue and long-term debt are also included. Prerequisite(s): ACCT1216 (4 C: 3 lect/pres, 1 lab, 0 other)
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ACCT 2226 - Intermediate Accounting I
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ACCT 2227: Intermediate Accounting II
3.00 Credits
St. Cloud Technical and Community College
A continuation of ACCT 2226 with an emphasis on accounting requirements and procedures that relate to equity financing, investing activities, leases, income tax, employee compensation, financial statement disclosures, earnings per share, accounting changes and error corrections, and financial statement analysis. Prerequisite(s): ACCT2226 (4 C: 3 lect/pres, 1 lab, 0 other)
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ACCT 2227 - Intermediate Accounting II
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ACCT 2228: Cost Accounting II/Managerial Accounting
3.00 Credits
St. Cloud Technical and Community College
Managerial accounting is the process of producing financial and operating information regarding the economic condition of the organization for users internal to the organization. The process is driven by the informational needs of individuals internal to the organization with an emphasis on cost systems, pricing decision, budgeting, planning and control. Prerequisite(s): ACCT1217 (4 C: 3 lect/pres, 1 lab, 0 other)
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ACCT 2228 - Cost Accounting II/Managerial Accounting
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ACCT 2230: Income Tax I
3.00 Credits
St. Cloud Technical and Community College
This course focuses on federal individual income taxes. The student will learn the tax laws as they apply to individual income taxes, how to complete a variety of federal income tax forms, and how to approach the yearly filing of federal individual income taxes. (4 C: 3 lect/pres, 1 lab, 0 other)
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ACCT 2230 - Income Tax I
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ACCT 2231: Income Tax II
3.00 Credits
St. Cloud Technical and Community College
This course will provide the student a hands on experience working with federal individual income taxes, Minnesota state income taxes, and other federal taxes (partnership, corporate, FICA, FUTA). The student will learn to use a computerized tax preparation program, and prepare various forms and schedules. The course will also focus on tax planning issues and the income tax system. Prerequisite(s): ACCT2230 (2 C: 2 lect/pres, 0 lab, 0 other)
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ACCT 2231 - Income Tax II
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ACCT 2234: Auditing
3.00 Credits
St. Cloud Technical and Community College
This course is a study of the methods and procedures used to verify the completeness and accuracy of accounting records. Topics include professional ethics, the audit process, nature of evidence, internal control, audit-sampling techniques, the audit examination, and audit reports. Prerequisite(s): ACCT2226 (3 C: 2 lect/pres, 1 lab, 0 other)
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ACCT 2234 - Auditing
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ACCT 2235: Accounting Comprehensive Review
3.00 Credits
St. Cloud Technical and Community College
The course serves as a capstone course covering financial accounting, ethics, business consulting, managerial accounting, business law and taxation. It is also designed to prepare the student for the Comprehensive Examination for Accreditation in Accountancy, as offered by the Accreditation Council for Accountancy and Taxation. (2 C: 2 lect/pres, 0 lab, 0 other)
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ACCT 2235 - Accounting Comprehensive Review
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ACCT 2236: Government and Non-Profit Accounting
3.00 Credits
St. Cloud Technical and Community College
A study and application of fund accounting principles and procedures that apply to governmental entities and not-for-profit organizations with an emphasis on the application of recording and reporting economic information for these organizations. Students will complete both a non-profit project and a governmental accounting project along with various classroom group and individual assignments. Prerequisite(s): ACCT1215 (2 C: 1 lect/pres, 1 lab, 0 other)
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ACCT 2236 - Government and Non-Profit Accounting
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ADMS 1201: Introduction to Personal Computers
3.00 Credits
St. Cloud Technical and Community College
This course provides a general overview of the frequently-used functions of a personal computer at SCTC or a laptop. Course will include introduction to computer hardware, operating systems, electronic mail, Internet, D2L, network drives, and Novell Client software. (1 C: 1 lect/pres, 0 lab, 0 other)
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ADMS 1201 - Introduction to Personal Computers
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