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Course Criteria
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3.00 Credits
Theory and practice of measuring and recording financial data for an economic unit: journalizing transactions, adjusting entries for revenue and expense items, inventories, depreciation, internal control with an emphasis on cash, current and long-term liabilities, and accounting for corporation stock transactions. Emphasis also will concentrate on the preparation and use of the income statement, balance sheet, and statement of cash flows.
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3.00 Credits
An introduction to managerial accounting. Analysis of cost behavior with an emphasis on the accumulation of product costs and budgeting for planning and performance evaluation. Coverage includes job order costing, process costing, cost-volume-profit analysis, capital budgeting, standard costs, and departmentalization. Prerequisites: ACCT 2213 with grade of 'C' or better.
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3.00 Credits
A bridge from Financial Accounting to Intermediate Accounting I with emphasis on measuring/recording business transactions, adjusting entries, the accounting cycle, preparation and interpretation of financial statements, merchandising and manufacturing operations, time value of money and accounting theory. Recommend concurrent enrollment with Managerial Accounting, ACCT 2223. Prerequisites: ACCT 2213 with a grade of 'C' or better.
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3.00 Credits
This course will cover a wide spectrum of basic payroll accounting and employment topics for large and small employers. It will concentrate on the administration of the payroll function under the Fair Labor Standard Act and the Internal Revenue Code. Other subjects include overtime pay, payroll taxes, withholding reporting and deposits, voluntary and non-voluntary deductions (cafeteria plans, group health plans, COBRA requirements, worker's compensation issues, pension plans, etc.), and W-2 preparation and reconciliation. The Certified Payroll Professional (CPP) designation requirements will also be introduced. Prerequisites: ACCT 2213 and ACCT 2223 with a grade of 'C' or better or instructor approval.
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3.00 Credits
This class is a study of a comprehensive automated accounting program. Includes all modules of the package, set-up of a business, and actual operation of the package for three months. Includes lecture and in-class production. Prerequisite: ACCT 2213.
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3.00 Credits
Provides a comprehensive study of the QuickBooks Pro Accounting software package. It covers a service and merchandising business from a sole proprietorship, partnership, or corporation form and meets the needs of a small to a mid-size business. Features will range from creating the company, recording simple to complex entries, preparing multiple reports, preparing payroll, and closing the accounting periods. Prerequisite: ACCT 2213 with grade of "C" or better.
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3.00 Credits
A review of the accounting cycle and advanced work in the areas of cash, receivables, inventories, current liabilities, plant and equipment, intangible assets and long-term liabilities and stockholders' equity. Prerequisites: ACCT 2223 and ACCT 2233 with a grade of 'C' or better or instructor approval.
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3.00 Credits
A continuation of Intermediate Accounting I, with emphasis on investments, long-term liabilities, accounting for leases and pensions, stock holders' equity, earnings per share, revenue recognition, income taxes, accounting changes, statement of cash flows, financial statement analysis, and disclosures. Prerequisite: ACCT 2313.
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3.00 Credits
Basic principles and procedures of cost accounting and cost control in a manufacturing organization through study of job order and process cost procedures, predetermined cost, and variance analysis. Prerequisites: ACCT 2223 with grade of 'C' or better, MATH 1513 or equivalent.
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3.00 Credits
Provides an understanding of basic income tax laws applicable to individuals and sole proprietorships. Subjects treated include personal exemption, gross income, business expenses, non-business deductions, capital gains, and losses. Emphasis is on problems commonly encountered in the preparation of income and tax returns. Prerequisite: ACCT 2213 or instructor approval.
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