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ACCT 110: Survey of Accounting
3.00 Credits
Three Rivers College
Prerequisite: Math placement score of Beginning Algebra or higher, or successful completion of MATH 05 Fundamentals of Math. An overview of basic topics in financial and managerial accounting for students who have no prior knowledge of accounting. Course emphasizes how accounting reports are used by managers, investors and other business stakeholders. Lecture 3 hours per week. F, SP
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ACCT 110 - Survey of Accounting
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ACCT 129: Accounting Management Software
3.00 Credits
Three Rivers College
Prerequisite: IST 100 Computer Literacy AND ACCT 110 Survey of Accounting or ACCT 211 Principles of Accounting I, either course with a grade of "C" or better . Provides a self-paced, step-by-step environmentin which students use various software packages to create financial statements and other financial reports to reinforce accounting concepts and principles and to assist in making business decisions. As Needed
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ACCT 129 - Accounting Management Software
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ACCT 211: Principles of Accounting I
3.00 Credits
Three Rivers College
Prerequisite: ASSET or ACT score in math of Beginning Algebra or higher or successful completion of Fundamentals of Math. A study of financial accounting principles, including: fundamental accounting procedures and records; the accounting cycle and preparation of financial statements; the study of income measurement, depreciation and inventory valuation; and the organization of corporations and financing of their activities. Lecture 3 hours per week. F, SP
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ACCT 211 - Principles of Accounting I
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ACCT 212: Principles of Accounting II
3.00 Credits
Three Rivers College
Prerequisite: Completion of ACCT 211 with a grade of "C" or higher . A continuation of financial accounting procedures, includingbonds payable, the Statement of Cash Flows and financial statement analysis; and an introduction to managerial accounting principles, including job-order and process costing, management reporting, budgeting, performance analysis; and pricing and capital investment decisions. Lecture 3 hours per week. F, SP
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ACCT 212 - Principles of Accounting II
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ACCT 217: Accounting Information Systems
3.00 Credits
Three Rivers College
Prerequisites: ACCT 122 and IST 100, both with a grade of "C" or higher . This course emphasizes the role, design, characteristicsand uses of accounting information systems. After completing this course, the student should be able to design an accounting information system, use various software packages and have an awareness of the accounting related software on the market. Lecture 3 hours per week. SP
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ACCT 217 - Accounting Information Systems
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ACCT 225: Intermediate Accounting I
3.00 Credits
Three Rivers College
Prerequisite: ACCT 122 with a grade of "C" or higher . Financial accounting theory applications to the accounting process ofcorporations. Accounting for balance sheets, income statements, assets, cash flows, revenues and inventory valuation. Lecture 3 hours per week. F
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ACCT 225 - Intermediate Accounting I
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ACCT 226: Intermediate Accounting II
3.00 Credits
Three Rivers College
Prerequisite: ACCT 225 with a grade of "C" or higher . Financial accounting theory and procedures concerning long-term liabilities,stockholders' equity, revenue recognition, statement of changes in financial position, investments, income taxes, compensation, leases and additional issues. Lecture 3 hours per week. SP
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ACCT 226 - Intermediate Accounting II
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ACCT 237: Income Tax Accounting
3.00 Credits
Three Rivers College
Prerequisite: ACCT 121 with a grade of "C"or higher. A study of the history, theory and principles of federal taxation with an emphasis on current tax laws and their application to individual taxpayers. Lecture 3 hours per week. F
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ACCT 237 - Income Tax Accounting
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ACCT 258: Cost Accounting
3.00 Credits
Three Rivers College
Prerequisite: ACCT 122 with a grade of "C" orhigher. The study of cost systems, including job order, process and standard, as management information systems for planning and control. The role of cost accounting in general financial reporting as well as other uses of cost accounting. Lecture 3 hours per week. F
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ACCT 258 - Cost Accounting
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ACCT 297: Internship
5.00 Credits
Three Rivers College
Prerequisite: Minimum of 48 hours in Accounting Technology and staff approval. The course provides the student with the opportunity to apply and develop skills by actual on-the-job work experience. Internship consists of a minimum of 240 hours of on-site training. SP
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ACCT 297 - Internship
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