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Course Criteria
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3.00 Credits
3 Credits This first course in accounting is designed as an introductory course. Minimal job-entry skills in accounting are provided for a personal and merchandising enterprise. Everyone who aspires to a position of responsibility in business should have a basic knowledge of the fundamentals of accounting.
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3.00 Credits
3 Credits This course provides the creations, implementation, and control of computerized accounting systems using Access database and spreadsheet software. Emphasis will be placed on developing, auditing, and retrieval of information in usable formats as would be expected in a professional accountancy setting. Prerequisite: CPT117
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3.00 Credits
3 Credits This course provides computerized application in the setup of an accounting system utilizing general ledger, accounts payable, accounts receivable, payroll and job costing. In addition, the course will show how to customize forms, data exchange, and export data to word processing software. Prerequisite: ACC112 and CPT117.
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3.00 Credits
3 Credits This course is designed not only to assist the student in proficient personal tax preparation, but to provide an understanding of the present tax law in the setting up and operating of a business.
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3.00 Credits
3 Credits Cost accounting provides the student with a working knowledge of cost concepts, cost behavior, and cost accounting techniques as they are applied to manufacturing cost systems of job costing, process costing and standard costing. Analysis of cost data and the uses of cost information are integrated. Prerequisite: ACC112 with grade of "C" or better.
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3.00 Credits
3 Credits This course is designed to bridge the gap between basic accounting practice and the more specialized areas of cost, managerial, and financial. The emphasis is placed upon critical thinking. Prerequisite: ACC112 with grade of "C" or better.
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3.00 Credits
3 Credits Intermediate Accounting II continues to bridge the gap between basic accounting principles and intensive application of accounting practice in areas of assets, liabilities, and owner's equity. Financial accounting standards and concepts are emphasized by using a practical approach to learning and application. Prerequisite: ACC112 with grade of "C" or better.
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3.00 Credits
3 Credits This course is designed to blend a historical perspective on the public policies and laws effecting payroll with a full explanation of the subject matter using a building block approach to guide the student from the basic principles through the complex applications of payroll. In addition, the course will provide payroll and tax professionals who have three years of experience, the training and study materials necessary to sit for the Certified Payroll Professional exam. Prerequisite: ACC112 with a grade of "C" or better.
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3.00 Credits
3 Credits This course guides the student in dealing with ethics, internal control, fraud, financial statement analysis in the accounting environment requiring them to confront and resolve accounting problems by integrating and applying skills and techniques acquired from previous courses. Will prepare students in developing a personal code of ethics by exploring ethical dilemma and pressures they will face as accountants. Will prepare students for the ACAT Comprehensive Examination in Accountancy. Prerequisites: ACC112, ACC217, ACC213, ACC215, BUS116 Co-requisites: ACC218 and ACC220 Students must be in their final semester.
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3.00 Credits
3 Credits A combination of art, writing, and history based on Book Art, this course includes and overview of the history of communication and makes it real to students by having them re-create book structures which represent different periods or cultures. It also allows students to use these forms to express their personal ideas and styles. Book Art is an ancient craft and modern art. From ancient civilization to the present, people have sought to communicate messages, ideas, feelings, and personal iconography by drawing and writing on a surface. Beginning with the scroll, the book took many forms form individually created works to mass produced texts and unique artistic structures. All books have two things in common: they communicate and idea and form a sequence.
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