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ACCT 2101: Principles of Accounting I Fall, Spring
3.00 Credits
College of Coastal Georgia
3 class hours 3 Credits An introduction to the principles and practices of accounting. Topics include the construction and interpretation of accounting statements and the theory of debits and credits as applied business transactions and records.
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ACCT 2101 - Principles of Accounting I Fall, Spring
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ACCT 2102: Principles of Accounting II Fall,Spring
3.00 Credits
College of Coastal Georgia
3 class hours 3 Credits Prerequisite: ACCT 2101 with a "C" grade or better A continuation of ACCT 2101, with emphasis on the detailed application of accounting principles to corporation accounting, cost accounting and accounting as a tool for business decisions.
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ACCT 2102 - Principles of Accounting II Fall,Spring
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ACCT 2110: Financial Accounting
3.00 Credits
College of Coastal Georgia
This course gives students the skills necessary to record and process accounting information and to prepare accounting statements and reports. Topics include: review of the accounting cycle, special journals, ledgers, merchan- dising transactions, bank reconciliations, adjustments, the closing process, receivables and payables, inventory and plant assets. 3-0-3
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ACCT 2115: Payroll Accounting
3.00 Credits
College of Coastal Georgia
This course provides current practices in payroll accounting and tax reporting. Includes laws affecting payroll and computation of gross earnings and with- holding taxes. Also includes computerized payroll systems. 3-0-3
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ACCT 2115 - Payroll Accounting
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ACCT 2120: Computerized Accounting
3.00 Credits
College of Coastal Georgia
This course is designed to incorporate manual accounting knowledge and apply it to computerized accounting by balancing "real world" tasks with hands-on computer activities. The course provides a practical method of processing basic accounting transactions, receivables and payables, general ledger, payroll, and inventory management. 3-0-3
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ACCT 2120 - Computerized Accounting
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ACCT 2130: Capstone Accounting Course
3.00 Credits
College of Coastal Georgia
This course places the student in a simulated work environment. Case studies and practice sets will be used. This course is the final preparation for work in the accounting environment.
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ACCT 2130 - Capstone Accounting Course
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ACCT 3100: Cost Accounting I
3.00 Credits
College of Coastal Georgia
A study of cost concepts and cost flows, cost behavior and cost estimation, job order costing, process costing, activity based costing, and joint product and byproduct costing.
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ACCT 3100 - Cost Accounting I
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ACCT 3110: Intermediate Accounting I
3.00 Credits
College of Coastal Georgia
ACCT 3110 3 Class Hours, 3 Credit Hours Accounting concepts, critical thinking skills, and technique involved in the accoutning process and the preparation of financial statements. Emphasis is on accoutning for most assets. Financial statements from the perspective of both preparers and users, accounting standard-setting process and economic consequences of accounting standards on a firm's stakeholders.
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ACCT 3120: Intermediate Accounting II
3.00 Credits
College of Coastal Georgia
ACCT 3120 Intermediate Accounting II 3 credit Hours A continuation of Intermediate Accounting I, this course explores practical and theoretical issues involved in the measurement and reporting of 1)current and long-term lia- bilities, 2) debt and equity financing, and 3)investments in debt and equity securities. This class also helps stu- dents understand complex, technical material.
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ACCT 3200: Principles of Taxation
3.00 Credits
College of Coastal Georgia
ACCT 3200 Principles of Taxation This course examines the principles and major provisions of federal income taxatin as they apply to individuals and all types of business entitites. It also includes making determination of tax liability as well as an introduction to tax research methodology.
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