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Course Criteria
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2.00 Credits
This course is an introduction to fundamental accounting concepts and includes analyzing, interpreting, and recording transactions. The course also includes the preparation of financial statements, bank reconciliations, and payroll transactions. This course is a prerequisite to ACCT1502 and is for non-accounting majors.
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3.00 Credits
This course builds upon concepts and principles introduced in ACCT1501. This course also provides an overview of transactions relating to payroll accounting, including basic calculations of wages, overtime, withholding of taxes, and proper completion of quarterly and annual returns. Discussion of key accounting concepts is also included. In addition, students prepare business budgets. Computerized and manual applications are included. This course is for non-accounting majors.
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1.00 Credits
This is an introduction to the use of a computerized accounting system to facilitate the functions of journals, ledgers, inventory management, and financial statement preparation. This course emphasizes the use of personal computers to process accounting data. Beginning principles of accounting are used.
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1.00 Credits
This is an introduction to the use of a computerized accounting system to facilitate the functions of journals, ledgers, inventory management, and financial statement preparation. This course emphasizes the use of personal computers to process accounting data. Beginning principles of accounting are used.
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2.00 Credits
This course is an intermediate-level computer class using the Microsoft Office Excel software. It involves utilization of professional spreadsheet application software for business applications. The course focuses on document creation, storage and retrieval, major editing, macros, and database operation. The course enables learners to understand worksheet design, charting, what-if analysis, web queries, adding hyperlinks to a worksheet, and saving worksheets as HTML files.
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1.00 Credits
This course covers the development of the 'touch' system on'calculator' keyboards. Students develop speed and accuracy usingthe touch system for the four basic arithmetic operations and solving business problems. It also introduces the student to techniques required to research accounting issues using a variety of sources. The course covers two components: electronic calculator/computer number keyboard skills and Internet research for accountants.
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2.00 Credits
This is an introduction to the use of computerized accounting systems to facilitate the functions of journals, ledgers, payroll, inventory management, and financial statement preparation. This course emphasizes the use of personal computers to process accounting data. Beginning principles of accounting are used.
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4.00 Credits
This course is an introduction to fundamental accounting concepts that includes analyzing, interpreting and recording transactions for sole proprietor service, merchandising businesses, and corporations. The course also includes the preparation of financial statements in accordance with commonly accepted accounting principles using the accrual method of accounting, and emphasizes the effects of business transactions on the financial statements. This is an introductory course and is a prerequisite to Intermediate Accounting I (ACCT2601).
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3.00 Credits
This is an intermediate level computer course using Microsoft Excel and Access programs. It involves utilization of professional spreadsheet and database application software for business applications.
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4.00 Credits
This course includes the completion of corporate financial accounting issues with a study of liabilities (both current and long-term), and stockholders' equity. In addition, concepts applicable to partnerships are added. The second half of the course introduces managerial accounting topics of fixed and variable costs, breakeven and CVP analysis, budgeting, and job and process costing systems. This course builds on Principles of Accounting I (ACCT1608) and is a prerequisite to Managerial Cost Accounting (ACCT2618).
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