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Course Criteria
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3.00 Credits
This course introduces accounting concepts, principles, and procedures with an emphasis on financial accounting statements for corporations and accounting processes for a service and merchandise enterprise. The course focuses on elements of the balance sheet and income statement including current, plant and intangible assets, deferrals, accruals, current and long-term liabilities, and stock transactions. In addition, ethics, accounting systems and control, short and long-term securities are also studied. This course has a computerized lab, utilizing interactive financial accounting software. Note: Students who have not had high school accounting or have not worked in accounting may wish to take ACNT 1303 Introduction to Accounting l, before taking this course. Lecture Hrs = 3, Lab Hrs = 3 Prerequisite: READ 301 or ESOL 311 or equivalent
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3.00 Credits
This course emphasizes managerial accounting concepts, including a study of cost behavior, budgeting, cost-volume profit analysis, manufacturing cost accounting, variance analysis, and cost controls. Tax and management decisions, cash flows, responsibility accounting, ethics and corporate structure analysis are also studied. A research component is required for honors credit. This course has a computerized lab, utilizing interactive managerial accounting software. Lecture Hrs = 3, Lab Hrs = 3 Prerequisite: ACCT 2401
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3.00 Credits
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. Lecture Hrs = 3, Lab Hrs = 0 Prerequisite: READ 301 or ESOL 311 or equivalent
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3.00 Credits
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. Students will utilize an integrated general ledger software package, including accounts receivable, accounts payable, inventories, and payroll systems. (Fall Only) Lecture Hrs = 2, Lab Hrs = 2 Prerequisite: ACCT 2401, READ 301 or equivalent
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3.00 Credits
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 data base package/program. (Spring Only) Lecture Hrs = 2, Lab Hrs = 2 Prerequisite: ACCT 2401, READ 301 or equivalent
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3.00 Credits
A study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment. Students will learn to process payroll and maintain personnel and payroll information required by current laws. Course will also include accounting for franchise taxes, sales tax, and an over-view of taxes relating to partnerships and corporations. (Spring Only) Lecture Hrs = 3, Lab Hrs = 0 Prerequisite: ACCT 2401, READ 301 or equivalent
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3.00 Credits
A study of the laws currently implemented by the IRS, providing a working knowledge of preparing taxes for the individual. The course focuses on identifying the determinants of taxable income, selection and use of proper forms, and compilation of income tax due. The use of computer tax program is included. Lecture Hrs = 3, Lab Hrs = 0 Prerequisite: READ 301 or ESOL 311 or equivalent
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3.00 Credits
A learning experience that allows students to apply broad knowledge of the accounting profession through discipline specific projects involving the integration of individuals and teams performing activities to simulate workplace situations. Lecture Hrs = 3, Lab Hrs = 0 Prerequisite: ACNT 2303
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3.00 Credits
Critical analysis of generally accepted accounting principles, concepts, and theory underlying the preparation of financial statements. Emphasis on current theory and practice. In addition, this course includes the study of present and future value concepts; current, plant, and intangible assets; some payroll theory; other financial accounting topics. (Fall Only) Lecture Hrs = 3, Lab Hrs = 0 Prerequisite: ACCT 2402
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3.00 Credits
Continued in-depth analysis of generally accepted accounting principles underlying the preparation of financial statements including comparative analysis and statement of cash flow. In addition, special emphasis on corporation accounting, stockholder's equity, retained earnings, current and long-term liabilities, pensions, statement of cash flows, and other financial topics. (Spring Only) Lecture Hrs = 3, Lab Hrs = 0 Prerequisite: ACNT 2303
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