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ACG 2001: Principles of Financial Accounting I 3 hrs
3.00 Credits
Polk State College
Prerequisite: Placement at college level or completion of required college prep courses. Students will study basic accounting principles relating to the accounting cycle. The course will focus on journals, ledgers, and basic financial statements. Topics include cash, receivables, inventories, plant and intangible assets.
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ACG 2001 - Principles of Financial Accounting I 3 hrs
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ACG 2011: Principles of Financial Accounting II 3 hrs
3.00 Credits
Polk State College
Prerequisite: ACG 2001 Students will study accounting principles and concepts related to generally accepted accounting principles, partnerships, corporations, consolidated financial statements, cash flows, and financial statement interpretation.
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ACG 2011 - Principles of Financial Accounting II 3 hrs
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ACG 2072: Accounting for Professionals 3 hrs
3.00 Credits
Polk State College
Prerequisites: MAT 1033 or MTB 1103 or appropriate placement score This is a survey course of financial accounting with the major emphasis on the study of cost accounting for manufacturing and non-manufacturing entities. Students will study debits, credits, journal entries, and preparation of financial statements. Study of cost accounting will concentrate on cost terminology and concepts.
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ACG 2072 - Accounting for Professionals 3 hrs
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ACG 2100: Intermediate Accounting 3 hrs
3.00 Credits
Polk State College
Prerequisite: ACG 2011 Students will have an in-depth study of financial statements and underlying records. Special emphasis is placed on elements of working capital, cash, receivables, inventories, current liabilities, and investments in stocks, bonds, and funds.
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ACG 2100 - Intermediate Accounting 3 hrs
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ACG 2450: Microcomputer Accounting 3 hrs
3.00 Credits
Polk State College
Prerequisite: OST 1142C and ACG 2001 Students will learn how to process the general ledger, accounts payable and receivable, depreciation, inventories, payrolls, and financial statements and reports on a microcomputer.
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ACG 2450 - Microcomputer Accounting 3 hrs
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AMH 1010H: Honors- History of the United States, 1607- 1877 3 hrs
3.00 Credits
Polk State College
Same as AMH 1010 with honors content. Honors program permission required.
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AMH 1010H - Honors- History of the United States, 1607- 1877 3 hrs
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AMH 1020H: Honors- History of the United States, 1877 to the Present 3 hrs
3.00 Credits
Polk State College
Prerequisite: A grade of C or better in AMH 101H Same as AMH 1020 with honors content. Honors program permission required.
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AMH 1020H - Honors- History of the United States, 1877 to the Present 3 hrs
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AMH 1070: Florida History 3 hrs
3.00 Credits
Polk State College
This course will aid students in learning more about the economic, political, social, and cultural development of Florida from the coming of the Spanish until the beginning of the twentieth century.
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AMH 1070 - Florida History 3 hrs
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AML 2010: Survey of American Literature: Colonial Period to Civil War 3 hrs
3.00 Credits
Polk State College
Prerequisite: ENC 1102 American Literature is a study of major American writers, their philosophies and works. This course deals with the colonial period, the Neo-Classical period and the Romantic period, concluding with the Civil War. This course may be taken in sequence with AML2020 or individually.
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AML 2010 - Survey of American Literature: Colonial Period to Civil War 3 hrs
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APA 1111: Full- Charge Bookkeeping 2 hrs
2.00 Credits
Polk State College
Prerequisite: MAT 0024 or appropriate placement examination score. Students will acquire an understanding of the accounting cycle; including, identifying and analyzing source documents, preparing journal entries, posting to the ledger, adjusting accounts at year end, preparing closing entries, preparing worksheets and financial statements. In addition, students will acquire an understanding of accounts receivable and accounts payable systems; including, appropriate techniques of, and processes related to, accounting for accounts receivable and accounts payable. Finally, students will acquire a comprehensive and in-depth study of payroll accounting for small and mid-size businesses.
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APA 1111 - Full- Charge Bookkeeping 2 hrs
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