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Course Criteria
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6.00 Credits
(6 credit/8 contact hours) Introduces the basic concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle and accounting for a personal service business, the accounting cycle and accounting for a merchandising enterprise, and cash control. Laboratory work demonstrates theory presented in class. Prerequisites: None. Corequisites: None. Spring 2009 Course Availability
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6.00 Credits
(6 credit/8 contact hours) Applies the basic principles of accounting to specific account classifications and subsidiary record accounting. Topics include: receivables, inventory, plant assets, payroll, payables, partnerships, and sales tax returns. Laboratory work demonstrates theory presented in class. Prerequisites: ACC 101 . Corequisites: None. Spring 2009 Course Availability
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6.00 Credits
(6 credit/8 contact hours) Emphasizes a fundamental understanding of corporate and cost accounting. Topics include: accounting for a corporation, statement of cash flows, cost accounting, budgeting and long term liabilities. Laboratory work demonstrates theory presented in class. Prerequisites: ACC 102 . Corequisites: None. Spring 2009 Course Availability
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3.00 Credits
(3 credit/5 contact hours) Emphasizes operation of computerized accounting systems from manual input forms. Topics include: equipment use, general ledger, accounts receivable and payable, payroll, cash management, and financial reports. Laboratory work includes theoretical and technical application. Prerequisites: ACC 102 BUS 101 CIS 101 SCT 100 . Corequisites: None. Spring 2009 Course Availability
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3.00 Credits
(3 credit/5 contact hours) Provides instruction in the use of electronic spreadsheet software packages for program-related spreadsheet applications. Students become proficient in creation, modification, and combination of spreadsheet. Topics include: spreadsheet creation, data entry, data entry modification, computation using functions, and program-related spreadsheet applications. Laboratory work includes theoretical and technical application. Prerequisites: ACC 101 BUS 101 SCT 100 . Corequisites: None. Spring 2009 Course Availability
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12.00 Credits
(12 credit/36 contact hours) Provides in-depth application and reinforcement of accounting and employability principles in an actual job setting. Allows the student to become involved in intensive on-the-job accounting applications that require full-time concentration, practice, and follow through. Topics include: appropriate work habits, acceptable job performance, application of accounting knowledge and skills, interpersonal relations, and progressive productivity. The full-time accounting internship is implemented through the use of written individualized training plans, written performance evaluation, weekly documentation or seminars and/or other projects as required by the instructor. Prerequisites: ACC 101 ACC 102 ACC 103 ACC 104 ACC 106 BUS 101 BUS 105 BUS 108 EMP 100 ENG 111 ENG 112 ENG 191 ENG 195 MAT 103 MAT 104 MAT 111 MAT 152 MAT 191 MAT 196 PSY 100 SCT 100 . Corequisites: None. Spring 2009 Course Availability
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6.00 Credits
(6 credit/18 contact hours) Introduces the application and reinforcement of accounting and employability principles in an actual job setting. Acquaints the student with realistic work situations and provides insights into accounting applications on the job. Topics include: appropriate work habits, acceptable job performance, application of accounting knowledge and skills, interpersonal relations, and development of productivity. The half-time accounting internship is implemented through the use of written individualized training plans, written performance evaluation, and weekly documentation or seminars and/or other projects as required by the instructor. Prerequisites: ACC 101 ACC 102 ACC 103 ACC 104 ACC 106 BUS 101 BUS 105 BUS 108 EMP 100 ENG 111 ENG 112 ENG 191 ENG 195 MAT 103 MAT 104 MAT 111 MAT 152 MAT 191 MAT 196 PSY 100 SCT 100 . Corequisites: None. Spring 2009 Course Availability
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6.00 Credits
(6 credit/8 contact hours) Introduces the basic concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle and accounting for a personal service business, the accounting cycle and accounting for a merchandising enterprise, and cash control. Laboratory work demonstrates theory presented in class. Prerequisites: None. Corequisites: None. Spring 2009 Course Availability
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6.00 Credits
(6 credit/8 contact hours) Applies the basic principles of accounting to specific account classifications and subsidiary record accounting. Topics include: receivables, inventory, plant assets, payroll, payables, partnerships, and sales tax returns. Laboratory work demonstrates theory presented in class. Prerequisites: ACC 101 ACC 1101 . Corequisites: None. Spring 2009 Course Availability
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6.00 Credits
(6 credit/8 contact hours) Emphasizes a fundamental understanding of corporate and cost accounting. Topics include: accounting for a corporation, departmental accounting, cost accounting, and budgeting. Laboratory work demonstrates theory presented in class. Prerequisites: ACC 102 ACC 1102 . Corequisites: None. Spring 2009 Course Availability
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