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Course Criteria
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4.00 Credits
This course focuses on accounting as applied in the small business setting. Emphasis is placed on small business record keeping from basic journalizing to year-end closing and financial statement preparation. Use of computerized general ledger and other software will be employed to accomplish the above mentioned tasks. Additionally, the course will cover managerial issues and demonstrate use of basic analytical tools for problem solving at the small business level. This course is not recommended for Accounting majors.
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3.00 Credits
This course focuses on taxes as applied in the small business setting. Emphasis is placed on understanding taxes impacting small business such as income taxes - federal, state and local, payroll taxes, property taxes, sales/use taxes and miscellaneous business taxes. Additionally the course will cover managerial issues, tax compliance and effective tax planning for small businesses. Brief summary of issues relating to company structure: Sole Proprietorship vs. General Partnerships, Limited Liability Companies and S Corporations. This course is not an accounting elective in the AAS Accounting or CPA Education Requirement Certificate programs.
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4.00 Credits
Prerequisite: ACCT 104 - Managerial Accounting. This course further develops accounting principles as they apply to classification and presentation of financial statements. Topics covered are income statements, balance sheets, capital statements, cash flow statements, time value of money, receivables, current liabilities, inventory (including estimating techniques), plant and equipment, intangible assets.
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4.00 Credits
Prerequisite: ACCT 203 - Intermediate Accounting I. This course further develops accounting principles as they apply to classification and presentation of financial statements. Topics studied include contributed corporate capital, stock rights, earnings per share, retained earnings, treasury stock, leases, bonds payable, income taxes, pension funds and investments.
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3.00 Credits
Prerequisites: ACCT 101 - Financial Accounting and ACCT 104 - Managerial Accounting or permission of the instructor. This course investigates accounting theory of an international nature, including international consolidations, financial statements, and problems dealing with exchange and other accounting matters.
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3.00 Credits
Prerequisite: ACCT 104 - Managerial Accounting. This course covers accounting for manufacturing enterprises. It provides a detailed explanation of the cost components of manufacturing operations: direct materials, direct labor and indirect manufacturing expenses (Factory overhead). The full cycle of the manufacturing entity is illustrated for both job order and process cost systems. The various techniques used for the application of factory overhead are studied. Process costing includes both the weighted average and FIFO methods and differences in direct material input. Standard costs and variance analysis are also covered.
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3.00 Credits
Prerequisite: ACCT 104 - Managerial Accounting. This course focuses on the managerial uses of accounting data. Topics covered include cost behavior analysis, cost-volume-profit analysis, budgeting, responsibility accounting, profit performance evaluation, distribution cost analysis, capital expenditure planning and decision making using cost analysis. In addition, there will be an introduction to some of the simpler mathematical and statistical techniques used in planning and control; correlation analysis; performance and evaluation review technique (PERT), and queuing theory.
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3.00 Credits
Prerequisite: ACCT 104 - Managerial Accounting. This course is a study of current federal income tax law practice with primary emphasis on application to the individual taxpayer. Familiarization with tax forms and their preparation is emphasized. This course also briefly summarizes partnership and corporate taxation.
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3.00 Credits
Prerequisite: ACCT 104 - Managerial Accounting. This course provides an introduction to the concepts and methods of auditing. Topics covered include the responsibilities and standards of the auditor, the procedures and techniques for examining internal control, assets, liabilities, equity, income and expenses, auditor's workpapers and reports.
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3.00 Credits
Prerequisite: ACCT 221 - Tax Accounting I. This course continues the study of Tax Accounting I with the primary emphasis on Federal Income Tax Laws and Regulations relating to Corporations, S Corporations and Partnerships. In addition, the course will cover various federal tax issues concerning Trusts, Estates, Gifts, Generation-Skipping Transfer Tax and Retirement Planning. The course will specifically focus on tax research, planning and familiarization with tax forms and their preparation.
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