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ACCT 111: Fundamentals of Accounting
3.00 Credits
Delgado Community College
Accounting cycle, journalizing, posting, adjusting, and preparation of financial statements. Focuses on maintenance of books for a sole proprietorship. No credit earned if taken after ACCT 201 or 202.
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ACCT 201: Accounting I
3.00 Credits
Delgado Community College
Principles, techniques, and tools of accounting. Includes the principles of collecting, summarizing, and reporting financial information for sole proprietorships. Prerequisite(s): Eligibility for MATH 118
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ACCT 201 - Accounting I
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ACCT 202: Accounting II
3.00 Credits
Delgado Community College
Partnerships, corporations, and analysis of financial statements. Prerequisite(s): ACCT 201.
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ACCT 202 - Accounting II
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ACCT 205: Principles of Financial Accounting
3.00 Credits
Delgado Community College
An introduction to the accounting model and financial statement preparation with emphasis on the concepts and terminology needed to understand a typical corporate report. Topics covered include current and long-term assets, current and long-term liabilities, stockholders’ equity, revenues, and expenses. Students wishing a foundational course are encouraged to take a lower-level Accounting course before attempting this course. Prerequisite(s): BUSG 129 and MATH 118. Note(s): Credit will not be awarded for this course and ACCT 201 or ACCT 202.
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ACCT 211: Managerial Accounting
3.00 Credits
Delgado Community College
Accounting as aid to management functions. Production and analysis of documents such as cost-volume-profit, break-even point variance, budgeting, and cost allocation. Prerequisite(s): ACCT 201 or ACCT 205.
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ACCT 211 - Managerial Accounting
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ACCT 212: Intermediate Accounting I
3.00 Credits
Delgado Community College
Theory and practice of accounting. Concentrates on asset side of balance sheet. Prerequisite(s): ACCT 202.
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ACCT 212 - Intermediate Accounting I
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ACCT 213: Intermediate Accounting II
3.00 Credits
Delgado Community College
Current corporation, investment, and accounting principles. Concentrates on liabilities and equities. Prerequisite(s): ACCT 202.
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ACCT 213 - Intermediate Accounting II
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ACCT 214: Tax Accounting - Individuals
3.00 Credits
Delgado Community College
Current Internal Revenue Act and its application to the federal income tax for individuals.
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ACCT 214 - Tax Accounting - Individuals
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ACCT 215: Tax Accounting - Corporations
3.00 Credits
Delgado Community College
Current Internal Revenue Act and its applications to corporations and partnerships. Prerequisite(s): ACCT 201.
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ACCT 215 - Tax Accounting - Corporations
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ACCT 218: Payroll Accounting
3.00 Credits
Delgado Community College
Emphasizes the methods of computing earnings and deductions, preparation of payroll records, and journalizing payroll transactions as well as focusing on federal and state payroll laws and their effect on payroll records and required government reports. Prerequisite(s): ACCT 201.
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ACCT 218 - Payroll Accounting
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