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AC 205: Accounting I
3.00 Credits
Pine Manor College - Closed
Beginning with the analysis of business transactions, through the recording process of the accounting cycle, to the final preparation of financial statements, a foundation is built for understanding and using accounting. Both manual and computer-based accounting applications are used in the analysis of the proper control and treatment of cash, receivables, payables, inventories, plant, and equipment. Fall. Group: II.
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AC 205 - Accounting I
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AC 206: Accounting II
3.00 Credits
Pine Manor College - Closed
A continuation of Accounting I, this course focuses on generally accepted accounting principles. Students are exposed to current professional software as it is used in the decision- making process. Accounting for partnerships and corporations, financial statement analysis, and the Statement of Cash Flows are examined. Spring. Prerequisite: AC 205. Group: II.
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AC 206 - Accounting II
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AC 225: Computerized Accounting with Quickbooks
2.00 Credits
Pine Manor College - Closed
Computerized Accounting with Quickbooks
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AC 225 - Computerized Accounting with Quickbooks
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AC 226: Computerized Accounting with Peachtree
2.00 Credits
Pine Manor College - Closed
Computerized Accounting with Peachtree
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AC 226 - Computerized Accounting with Peachtree
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AC 305: Intermediate Accounting I
3.00 Credits
Pine Manor College - Closed
Provides an in-depth study of the principles introduced in prior courses. The nature of interest and the concept of the time value of money are studied to understand the application of present value for cost allocation purposes throughout the accounting process. The accounting cycle is reexamined with emphasis on cash, receivables, investments, inventories, intangibles, and longterm assets. Fall 2009 and alternate years. Prerequisite: AC 206 or permission. Group: II.
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AC 305 - Intermediate Accounting I
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AC 306: Intermediate Accounting II
3.00 Credits
Pine Manor College - Closed
Problems arising from the corporate structure, including stockholders' equity, retained earnings, and earnings per share are examined. Additional topics covered are: long-term liabilities, bonds, pensions, leases, installment contracts, financial statement analysis, and the preparation of the Statement of Cash Flows. Spring 2011. Prerequisite: AC 206. Group: II.
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AC 306 - Intermediate Accounting II
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AC 308: Cost Accounting
3.00 Credits
Pine Manor College - Closed
Basic cost accounting methods used to collect, assign, control, and evaluate costs are studied. The application of material, labor, and overhead costs are examined under a job order and process cost-operation. The techniques of standard costing, as well as modern cost accounting systems, including activity-based costing, are introduced. Spring 2012. Prerequisite: AC 205. Group: II.
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AC 308 - Cost Accounting
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AC 310: Accounting for Nonprofit Organizations
3.00 Credits
Pine Manor College - Closed
The unique accounting treatments developed for government agencies, universities, hospitals, and other nonprofit organizations are examined. Ethical issues for management accountants and financial executives are addressed. Spring 2012. Prerequisite: AC 205. Group: II.
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AC 310 - Accounting for Nonprofit Organizations
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AC 315: Principles of Taxation
3.00 Credits
Pine Manor College - Closed
This course provides an introduction to basic federal tax law and its impact upon individuals. Emphasis is on the proper determination of gross income, exclusions, deductions, adjusted gross income, exemptions, credits, taxable income and calculations of taxes due. An overview of federal taxation of corporations is presented. Fall 2010 and alternate years. Prerequisite: AC 205 or permission. Group: II.
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AC 315 - Principles of Taxation
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AC 325: Managerial Accounting
3.00 Credits
Pine Manor College - Closed
The purpose of this course is to examine the crucial role accounting data play in enhancing the overall ability of managers in planning, controlling, and decision making. Contemporary performance measurements are studied, and a cross-functional approach in designing cost management systems is stressed. Spring 2010. Prerequisite: AC 205. Group: II.
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AC 325 - Managerial Accounting
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