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Course Criteria
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3.00 Credits
3 class hours Designed to meet the needs of students who are not accounting majors. Emphasis is on manually applying the process of the accounting cycle. Students will be required to journalize, post, adjust and close for an accounting cycle; prepare payroll and payroll tax records; and prepare financial statements. Only service and merchandising sole-ownership businesses are presented. Students are introduced to computerized accounting procedures after they become proficient with the manual process. This course cannot be used for credit by accounting information systems and business administration majors.
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4.00 Credits
4 class hours This introductory course covers fundamental principles of accounting as related to service and merchandising sole proprietorships. Emphasis is on developing technical procedures of the accounting cycle including journalizing, posting, adjusting entries, closing books and preparing financial statements. Exposes the specific areas of deferrals and accruals, inventories, payroll, receivables, payables and accounting systems. Practical application will be through the use of sets and projects.
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3.00 Credits
3 class hours This course covers small business accounting using computerized accounting software. Topics include creating a chart of accounts, recording customer and vendor transactions, processing payroll, and printing reports. In addition, setting up a new company is covered, as well as advanced topics such as exporting to spreadsheet software, and using the audit trail of the computerized accounting software. Prerequisite: any college-level accounting course or permission of instructor
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3.00 Credits
3 class hours This course studies federal and state employment laws and their effects on personnel and payroll records with a full explanation of the subject matter using a building block approach to guide the student from the basic principles through the complex applications of payroll. This course is intended to give students a practical working knowledge of the current payroll laws and actual experience in applying regulations. Students are also exposed to computerized payroll procedures. This course will provide payroll and tax professionals with three years experience the training and study materials necessary to sit for the Certified Payroll Professional exam. Prerequisite: any college-level accounting course or permission of instructor
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4.00 Credits
4 class hours The first part of the course continues to address topics in financial accounting that began in ACC 111. Emphasis is on the corporate form of ownership. Topics include accounting for bonds, investments in stocks and bonds, business combinations and the statement of cash flows. The second part of the course is an introduction to managerial accounting. Topics include job order and process cost systems, cost-volume-profit analysis, budgeting, standard cost systems and capital investment analysis. Students will apply concepts learned by the completion of an investment project. Prerequisite: ACC 111
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4.00 Credits
4 class hours Introduces a business-management approach to the development and use of accounting information to support managerial decision-making in both manufacturing and service organizations. Major topics include cost behavior, cost analysis, pricing, profit planning, control measures and the statement of cash flows. Cost-volume -profit relationships will be analyzed to make management decisions. Students will make use of standard costs to measure operating performance and profitability. Responsibility accounting, capital budgeting decisions and ethical challenges in managerial accounting are also covered. Prerequisite: ACC 111
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4.00 Credits
4 class hours Covers accounting theory and practical solutions of accounting problems. Includes standard and alternative year-end procedures, preparation of financial statements, and analysis of current assets, current liabilities and investments based upon generally accepted accounting principles. Centers on accounting profession, review of accounting process, conceptual framework of accounting, balance sheet and income statements, cash and temporary investments, receivables, inventories, general, fixed and intangible assets. Prerequisite: ACC 121
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3.00 Credits
3 class hours Study of the U.S. Federal Income Tax laws to provide training in preparation of individual tax returns. Special emphasis is on recognition of taxable income, non-taxable income, personal deductions, gain or loss recognition basis, capital gains, monetary conversion, business expenses and itemized deductions. Prerequisite: ACC 121 or ACC 125
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4.00 Credits
4 class hours Continuation of accounting theory and practical application of accounting problems. Covers standard and alternative year end procedures, preparation of financial statements, and analysis of GAAP. This course centers on the accounting framework, balance sheets and income statements, cash and temporary investments, receivables, inventories, general, fixed and tangible assets. Prerequisite: ACC 211
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3.00 Credits
3 class hours Study of the U.S. Federal Income Tax laws to provide training in preparation of business tax returns. Special emphasis is on recognition of taxable income, non-taxable income, personal deductions, gain or loss recognition basis, capital gains, monetary conversion, business expenses and itemized deductions. Prerequisite: ACC 211, ACC 214
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