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Course Criteria
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3.00 Credits
Equivalent to ACC 1110 (2005-2006) This course is designed for the non-accountant business owner. The student will study accounting procedures and applications for small businesses. Topics include bookkeeping for the small business, accounting systems for the small business, understanding of financial statements, overview of inventory management, survey of small business owner tax concerns and accounting concepts relating to financing the small business.
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2.00 Credits
This course presents general accounting procedures. Students will study the accounting equation, emphasizing the process of analyzing and recording financial information using the double-entry accounting system. Coverage includes the recording of basic transactions and adjustments for both service and merchandising concerns.
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4.00 Credits
Prerequisites: ACC 1800 or ACC 2510 This course reviews basic financial accounting principles covering the accounting cycle. Topics include: cash, investments, receivables and payables, inventory valuation, fixed and intangible assets valuation, current and long term liabilities, and owner's equity. Internal control and financial statement analysis is also considered. Emphasis is placed on the corporate form of ownership.
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4.00 Credits
Equivalent to ACC 2520 (2005-2006) Prerequisite: ACC 1810 This course emphasizes the managerial aspects of cost accounting for manufacturing and service entities. Managerial topics will include: cost terms and behavior, determination of the cost of goods manufactured and sold, job order and process cost accounting, cost-volume-profit analysis, variable costing, profit planning and budgeting, standard costs and variance analysis, capital budgeting, and the Statement of Cash Flows.
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3.00 Credits
Prerequisite: ACC 1820 The student will study the financial and managerial accounting concepts as they apply to governmental and selected not for profit entities. Topics include general and specialized financial reporting and budgeting principles.
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4.00 Credits
Prerequisite: ACC 1820 This intermediate level course reviews and further develops material presented in Managerial Accounting. Additional topics presented include: activity based costing, quality and just-in-time issues, the theory of constraints, pricing decisions and cost management, cost allocation, management control systems and performance measurement.
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3.00 Credits
Equivalent to ACC 2710 (2005-2006) Prerequisites: ACC 1810 or ACC 2510, CIS 1050 The student will be exposed to microcomputer skills as used in accounting and business. The course reinforces financial accounting concepts and procedures through use of personal computers and popular commercial software. The student will use a commercial general ledger software package to cover topics such as: the general ledger, accounts receivable, accounts payable, payroll, adjusting and closing entries. The student will use spreadsheets and/or other appropriate software for report preparation and solution of typical accounting related problems.
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4.00 Credits
Equivalent to ACC 2170 (2005-2006) Prerequisites: ACC 1810 or ACC 2510 The student will study the basic federal income tax laws relating to individuals, corporations, partnerships and estates and trusts. Emphasis will be placed on tax law rather than on the preparation of tax returns
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2.00 Credits
Prerequisites: ACC 1810 or ACC 2510 This course provides an overview of payroll, record-keeping regulations, reporting requirements, accounting procedures and federal labor laws. The course includes computations of gross wages, salaries, mandatory deductions of federal, state and local taxes, and optional deductions. Also covered is employer related taxes and preparation of various payroll tax forms.
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1.00 - 4.00 Credits
Prerequisites: The prerequisites for a special topics section will depend on the content of that section. See the course note in the current Schedule of Classes for a description of the current course and its associated prerequisites. Students will be introduced to a particular contemporary topic in accounting that is relevant in today's business environment. See footnotes in the current Schedule of Classes for current topics.
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