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ACCT 2301: Principles of Accounting I- Financial
3.00 Credits
Del Mar College
Accounting concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements and asset and equity accounting in proprietorships, partnerships and corporations. Introduction to cost behavior, budgeting, responsibility accounting, cost control and product costing. Prerequisite: 24 semester hours credit, or permission of the instructor. Assessment Levels: R3, E2, M2.
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ACCT 2302: Principles of Accounting II- Managerial
3.00 Credits
Del Mar College
Continuation of accounting concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements and asset and equity accounting in proprietorships, partnerships and corporations. Introduction to cost behavior, budgeting, responsibility accounting, cost control and product costing. Prerequisite: ACCT 2301. Assessment Levels: R3, E2, M3.
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ACCT 2302 - Principles of Accounting II- Managerial
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ACNT 1178: Seminar 52.0302
1.00 Credits
Del Mar College
Topics address current events, skills and technologies relevant to a career in accounting. Included will be a study of workplace diversity, technology, teamwork, cultural factors, technical writing skills, interviewing skills and resume preparation. Utilizes the Internet and other resources to explore career opportunities. Requires concurrent enrollment in ACNT 2268.
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ACNT 1178 - Seminar 52.0302
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ACNT 1303: Introduction to Accounting I 52.0302
3.00 Credits
Del Mar College
A study of analyzing, classifying and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations and payroll. (Recommended for students who do not have high school accounting or related work experience. Also recommended as a preparatory course for ACCT 2301.)
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ACNT 1303 - Introduction to Accounting I 52.0302
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ACNT 1304: Introduction to Accounting II 52.0302
3.00 Credits
Del Mar College
A study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment and valuation of inventories in a manual and computerized environment. Prerequisite: ACNT 1303 or permission of instructor.
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ACNT 1304 - Introduction to Accounting II 52.0302
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ACNT 1311: Introduction to Computerized Accounting 52.0302
3.00 Credits
Del Mar College
Introduction to utilizing the computer in maintaining accounting records, making management decisions and processing common business applications with primary emphasis on a general ledger package. Prerequisite: ACNT 1303 with a minimum grade of "C" or permission of instructor.
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ACNT 1311 - Introduction to Computerized Accounting 52.0302
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ACNT 1313: Computerized Accounting Applications 52.0302
3.00 Credits
Del Mar College
A study of utilizing the computer to develop and maintain accounting record keeping systems, make management decisions and process common business applications with emphasis on utilizing a spreadsheet and/or database package/program. Prerequisite: ACNT 1303 with a minimum grade of "C."
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ACNT 1313 - Computerized Accounting Applications 52.0302
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ACNT 1329: Payroll And Business Tax Accounting 52.0301
3.00 Credits
Del Mar College
A study of payroll procedures, taxing entities and reporting requirements of local, state and federal taxing authorities in a manual and computerized environment. (10-key touch system will be taught.) Prerequisite: ACNT 1303 or permission of instructor.
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ACNT 1329 - Payroll And Business Tax Accounting 52.0301
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ACNT 1331: Federal Income Tax: Individual 52.1601
3.00 Credits
Del Mar College
A study of the laws currently implemented by the Internal Revenue Service, providing a working knowledge of preparing taxes for the individual.
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ACNT 1331 - Federal Income Tax: Individual 52.1601
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ACNT 1347: Federal Income Tax For Partnerships And Corporations 52.1601
3.00 Credits
Del Mar College
Introduction to the tax laws as currently implemented by the Internal Revenue Service providing a working knowledge of preparing taxes for a partnership, sub chapter S and corporation. Prerequisite: ACNT 1331 or permission of instructor. Assessment Levels: R2, E2, M2.
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ACNT 1347 - Federal Income Tax For Partnerships And Corporations 52.1601
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