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ACCT 1613: Payroll Accounting
2.00 Credits
Alexandria Technical & Community College
This course provides a study of the various state and federal laws pertaining to payment of salaries and wages. It includes preparation of employment records, payroll registers, employee earnings records, time cards, and state and federal reporting requirements.
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ACCT 2601: Intermediate Accounting I
4.00 Credits
Alexandria Technical & Community College
This course is an overview of financial accounting and its theoretical foundation. It is a review of the accounting process, the conceptual framework of accounting, and basic financial statements. These areas include income statements, balance sheets, and statement of cash flows. Present and future value concepts are introduced. Prerequisite: ACCT1608.
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ACCT 2601 - Intermediate Accounting I
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ACCT 2602: Intermediate Accounting II
4.00 Credits
Alexandria Technical & Community College
This is the beginning of the study of balance sheet accounts and the principles and standards that apply to those accounts. The development of analytical skills as they are used in analyzing, diagnosing and solving accounting problems in accordance with generally accepted accounting practices is the focus of this course.
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ACCT 2602 - Intermediate Accounting II
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ACCT 2603: Income Tax I
4.00 Credits
Alexandria Technical & Community College
This course provides an up-to-date study of federal income tax laws, regulations, and procedures affecting the preparation of individual federal income tax returns. Pass through entities are introduced along with other business returns.
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ACCT 2603 - Income Tax I
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ACCT 2605: Data Base Concepts and Applications
2.00 Credits
Alexandria Technical & Community College
This course covers the utilization of a microcomputer data base system for business applications. Learners utilizing Microsoft Access learn electronic file design and creation, updating, storage and retrieval, sorting, indexing, label and report generation, and merging.
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ACCT 2605 - Data Base Concepts and Applications
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ACCT 2607: Spreadsheet Applications
2.00 Credits
Alexandria Technical & Community College
This course covers the use of a computerized spreadsheet system for accounting applications. Topics include writing formulas, completing pre-programmed spreadsheets, and building spreadsheets for various accounting applications. Prerequisite: ACCT1536 or ACCT1610.
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ACCT 2607 - Spreadsheet Applications
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ACCT 2611: Governmental Accounting
1.00 Credits
Alexandria Technical & Community College
This course is a study of the theory and practices applied in governmental organizations. Prerequisite: ACCT1608.
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ACCT 2611 - Governmental Accounting
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ACCT 2618: Managerial Cost Accounting
4.00 Credits
Alexandria Technical & Community College
This course is a study of the use of cost accounting data as a management tool. Topics covered include controlling material, labor and overhead costs, budgeting, and planning. The focus of this course is the development of analytical skills used to analyze, diagnose and solve cost accounting problems. Prerequisite: ACCT1612.
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ACCT 2618 - Managerial Cost Accounting
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ACCT 2620: Income Tax Applications
3.00 Credits
Alexandria Technical & Community College
This course provides an up-to-date study of the federal income tax laws, regulations, and procedures affecting the preparation of business returns for the federal government. The course examines the Internal Revenue Code as it affects partnerships, and subchapter S and C corporations. Emphasis is not on tax return preparation; instead, it is on how income tax laws affect the accounting aspects of business and the use of various resources to assist in finding tax answers. Prerequisite: ACCT2603.
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ACCT 2620 - Income Tax Applications
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ACCT 2626: Intermediate Accounting III
3.00 Credits
Alexandria Technical & Community College
This course is the conclusion of the comprehensive study of the balance sheet, specifically the owner's equity section. Learners are familiarized with special revenue recognition problems, error correction, accounting changes, and financial statement analysis. The focus of this course is the development of analytical skills that are applied in analyzing, diagnosing, and solving accounting problems in accordance with generally accepted accounting principles.
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ACCT 2626 - Intermediate Accounting III
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