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AB 1204:
4.00 Credits
East Central College
(4.0 hours)
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AC 0100-1003: Workshop/Seminar
0.50 - 3.00 Credits
East Central College
(0.5-3.0 hours) Introductory level course designed to upgrade or develop specifi c skills relative to current or anticipated employment. Prerequisite: None
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AC 0100-1003 - Workshop/Seminar
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AC 0113: Introduction to Accounting
3.00 Credits
East Central College
(3.0 hours) This course will cover the accounting cycle through the creation of journal entries, ledger postings, adjusting entries, closing entries and fi nancial statements. The preparation of bank reconciliation reports and general payroll calculations will also be covered. Prerequisite: None
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AC 0113 - Introduction to Accounting
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AC 1003: Financial Accounting I Lecture
3.00 Credits
East Central College
(3.0 hours) A study of basic principles and procedures of double-entry accounting for service and merchandising businesses. Includes the complete accounting cycle, special journals, deferrals, accruals, payroll, other current liabilities and an introduction to receivables and inventories. There will be some basic analysis of fi nancial statements. Most problems will be solved using general ledger and spreadsheet software. Lab is required for all vocational accounting majors and recommended for all other students. Corequisite of AC 1011 is recommended. Prerequisite: None
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AC 1003 - Financial Accounting I Lecture
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AC 1011: Financial Accounting I Lab
1.00 Credits
East Central College
(1.0 hours) A laboratory period for Financial Accounting I students to work on assignments under the supervision of an instructor, to reinforce accounting concepts and vocabulary, to complete examinations when necessary, and to study the results of the examinations. Corequisite: AC 1003. Prerequisite: None
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AC 1023: Financial Accounting II Lecture
3.00 Credits
East Central College
(3.0 hours) A short review of the accounting cycle, additional study of receivables and inventories and a concentration on plant and intangible assets, concepts and principles, partnerships, and corporate accounting, which includes corporate statements, bond liabilities, investments and statement of cash fl ows. Also, accounting ethics and in-depth analysis of the fi nancial statements are covered. Most problems will be solved using general ledger and spreadsheet software. Lab is required for all vocational accounting majors and recommended for all other students. Prerequisites/corequisite: AC 1003, CS 1013. Corequisite of AC 1031 is recommended.
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AC 1031: Financial Accounting II Lab
1.00 Credits
East Central College
(1.0 hours) See course description for AC 1023 (Fin Accounting II Lecture). Lab is required for vocational accounting majors and recommended for all other students. Corequisite: AC 1023 Prerequisite: None
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AC 1031 - Financial Accounting II Lab
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AC 1043: Managerial Accounting
3.00 Credits
East Central College
(3.0 hours) The content will include managerial concepts, job order and process cost systems, cost behavior and profi t analysis, budgeting, variances, decentralized operations, differential analysis, product pricing, capital investment analysis and standards of ethical conduct for management accountants. Most problems will be solved using general ledger and spreadsheet software. Lab is required for all vocational accounting majors and recommended for all other students. Prerequisite: Grade of C or higher in AC1023. Corequisite of AC 1051 is recommended.
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AC 1043 - Managerial Accounting
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AC 1051: Managerial Accounting Lab
1.00 Credits
East Central College
(1.0 hours) See course description for AC 1043 (Managerial Accounting). Lab is required for vocational accounting majors and recommended for all other students. Corequisite: AC 1043 Prerequisite: None
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AC 2013: Computer Assisted Accounting
3.00 Credits
East Central College
(3.0 hours) A study of accounting as it applies to computers. The course includes the building and use of spreadsheet templates to solve fi nancial accounting problems and study "what if" situations and the useof a commercial general ledger package to process accounting information. Prerequisite: AC1043 or consent of instructor.
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AC 2013 - Computer Assisted Accounting
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