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Course Criteria
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3.00 Credits
This course continues the study of individual income tax law as prescribed in the Internal Revenue Code of 1986. Employee and self-employed related expenses are discussed as well as investor gains and losses. There is extensive coverage of property transactions and the many different classifications and tax treatments. The last part of the semester is hands on use of income tax software to prepare individual returns. The software is provided by Intuit Pro-Series for educational use in the college labs. Online students use HR Block software that comes with the text. (Prerequisites: ACCT2217 Income Tax I) (3 Credits: 3 lecture/0 lab)
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3.00 Credits
This course introduces the techniques for planning, controlling, and managing costs, emphasizing on the manufacturing environment. Students work with cost estimation and cost behavior. Students apply job order, process, and activity based costing techniques in addition preparing cost schedules, segmented income statements, and budgets. (Prerequisite: ACCT2211 Principles of Acct II) (3 Credits: 3 lecture/0 lab)
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3.00 Credits
This course is a survey of cost management techniques; students continue to apply job-order, process, and activity-based costing techniques. Students prepare flexible budgets, statements of cash flow. Provide analysis of variances and interpret ratios. (Prerequisite: ACCT2220 Cost Accounting I) (3 Credits: 3 lecture/0 lab)
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3.00 Credits
This course is an in depth study of financial reporting and statements: objectives, concepts, and analysis. Topics include the demand for and supply of financial accounting information and the conceptual framework for financial reporting. This course also serves as a review of a companys accounting system, the purpose, elements, classification and disclosures associated with the balance sheet, statement of shareholders equity, the income statement and the statement of cash flows. Students will understand business operating activities as it relates to cash, receivables, and inventory cost measurement and flow assumptions. (Prerequisites: ACCT2201 Financial Accounting) (3 Credits: 3 lecture/0 lab)
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3.00 Credits
This course is a continuation of Intermediate Accounting I. Students apply generally accepted accounting principles to valuation of liabilities and account for contingent obligations, investment activities, and financing activities. This course emphasizes meeting the requirements for full disclosure. (Prerequisites: ACCT 2223 Intermediate Accounting) (3 Credits: 3 lecture/0 lab)
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3.00 Credits
This course is a study of the use of Microsoft Excel to solve advanced accounting application problems. It is a largely hands on course utilizing pre-programmed Excel problems that have effectively designed templates. In working with these templates and a wide variety of accounting information the course develops sound design principles for all spread sheet work. These principles are then applied in advanced accounting applications and model building problems are developed from blank spread sheets. (Prerequisites: ACCT1218 Spreadsheet Concepts and Applications, AND ACCT2220 Cost Accounting I) (3 Credits: 3 lecture/0 lab)
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4.00 Credits
This course covers individual and business income tax law as prescribed in the Internal Revenue code of 1986 and subsequent changes in the tax code. A brief overview of federal tax legislation provides a framework for understanding the law. The components of the tax formula are defined and discussed. The incremental nature of tax rates is explained, and tax rate schedules are used to compute sample cases. Gross income is defined along with exclusions and deductions as well as various tax credits. Business deductions including depreciation are described and calculated. Employee and self-employed related expenses are discussed as well as investor gains and losses. Property transactions and the many different classifications and treatments are discussed. Intuit Proconnect software, which is included with the text, is utilized to acquaint students with professional tax software and assist in return preparation. (Prerequisite: none) (4 credits: 4 lecture/0 lab)
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4.00 Credits
This course is a survey of cost management techniques, including strategic cost management, inventory management, and productivity analysis. The focus will be on decision making and interpreting financial reports. Performance measurements, such as return on investment, residual income, operating performance, and the balanced scorecard will be discussed. (Prerequisite: ACCT2202 Managerial Accounting) (4 credits: 4 lecture/0 lab)
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1.00 Credits
Cooperative work-study program between Accounting Department of Southeast Technical College and a business facility to allow the student an employment-like work experience. (Prerequisites: ACCT1210 Payroll, ACCT1212 Computerized Accounting Applications I, & ACCT2211 Principles of Accounting II) (1 Credit: 0 lecture/0 lab/1 OJT)
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2.00 Credits
Cooperative work-study program between Accounting Department of Southeast Technical College and a business facility to allow the student an employment-like work experience. (Prerequisites: ACCT1210 Payroll, ACCT1212 Computerized Accounting Applications & ACCT2211 Principles of Accounting II) (2 Credits: 0 lecture/0 lab/2 OJT)
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