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ACCT 1101: Introduction to Accounting
3.00 Credits
Rochester Community and Technical College
This course covers fundamental accounting terminology and techniques that are used in the business environment. The course will help students develop basic financial and analytical skills that will allow them to understand and evaluate accounting data. Topics include: generally accepted accounting principles, the accounting cycle, financial statements, accrual accounting, internal controls, inventory, and cost behavior. This course may be used as a foundation course for ACCT 2217, Financial Accounting. (Prerequisites: Appropriate score on the RCTC placement test into Read 0900).
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ACCT 1101 - Introduction to Accounting
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ACCT 1415: Budgeting for Decision Making
3.00 Credits
Rochester Community and Technical College
This course is designed to provide students with an understanding of how to prepare, understand and communicate budget information. The course will discuss financial management concepts, budget creation, along with tools and techniques to track spending and reporting budget information. These skills are essential for supervisors to be able to understand the role of budgeting in supervisory decision making. (Prerequisites: None).
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ACCT 1415 - Budgeting for Decision Making
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ACCT 1814: Payroll Accounting
3.00 Credits
Rochester Community and Technical College
This course is intended to give students an understanding of the fundamental concepts underlaying the United States federal employment tax code. The course will discuss the complexities payroll tax laws, payroll tax forms, and required accounting and reporting to comply with federal and state employment laws. This includes preparation of employment records, payroll registers, employee earnings records, time cards, and state and federal reporting requirements. (Prerequisites: ACCT 2217).
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ACCT 1814 - Payroll Accounting
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ACCT 2217: Financial Accounting
4.00 Credits
Rochester Community and Technical College
This course is an introduction to financial accounting concepts that includes analyzing, interpreting and recording transactions. The accounting cycle is covered for service and merchandising corporations. The course also includes the preparation of financial statements in accordance with Generally Accepted Accounting Principles (GAAP) using the accrual method of accounting, and emphasizes the effects of journalizing business transactions on the financial statements. Additional topics include accruals and deferrals, revenues, expenses, internal control, merchandise inventory, accounts receivable, fixed assets, long-term liabilities, and equity. (Prerequisites: None).
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ACCT 2217 - Financial Accounting
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ACCT 2218: Managerial Accounting
4.00 Credits
Rochester Community and Technical College
This course consists of analyzing and preparing reports for internal use in the company's decision-making process. This course contains a study of cost accounting and managerial accounting principles including cost behavior, job order costing, process costing, cost-volume-profit relationships, standard costs, budgets, break-even, differential analysis, time value of money, performance indicators, and cash flow reporting. Managerial accounting emphasizes accounting concepts required in the strategic decision- making process. Managerial Accounting is a continuation of Financial Accounting in the study of accounting. (Prerequisites: ACCT 2217).
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ACCT 2218 - Managerial Accounting
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ACCT 2234: Computerized Accounting and Business Applications
3.00 Credits
Rochester Community and Technical College
This course covers the use of spreadsheet, database, presentation, word processing, and data analytics software to solve accounting and business related problems. Topics include designing, creating and enhancing worksheets and charts, using formulas and functions to perform calculations, printing, merging, and file management. There is an introduction to use financial statement and data analysis within the decision making process. (Prerequisites: None).
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ACCT 2234 - Computerized Accounting and Business Applications
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ACCT 2237: Accounting and Business Information Technology
3.00 Credits
Rochester Community and Technical College
This course covers the basic structure of integrated computerized accounting software. This software will perform basic accounting functions including general ledger, accounts receivable, accounts payable, payroll entries, depreciation, journal entries, and financial statements and analysis. Additionally, there is a continuation to creating and enhancing worksheets and charts using spreadsheet software. (Prerequisites: ACCT 2217).
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ACCT 2237 - Accounting and Business Information Technology
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ACCT 2801: International Study Abroad
3.00 Credits
Rochester Community and Technical College
Students will explore international accounting and business practices through an international study abroad experience. The course will cover international reporting standards and how they differ from the United States generally accepted accounting principles. The course will focus on different user needs and how reporting and business models are different. Topics will include cash flow, revenue recognition, governmental reporting requirements, and cultural differencing that influence decision-making. (Prerequisites: None. Other Requirements: Students need to attend an international trip. Special fees and cost will be collected in addition to tuition for travel costs.)
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ACCT 2801 - International Study Abroad
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ACCT 2850: Accounting Internship
1.00 - 4.00 Credits
Rochester Community and Technical College
Work experience program designed to help accounting students apply classroom information on the job. Designed to make the work experience a learning experience so that the student will be able to better understand the practical application of accounting techniques. Completion of one semester of Accounting, Business, or Economics courses is recommended. (Prerequisites: None. Other Requirements: Signed internship agreement).
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ACCT 2850 - Accounting Internship
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AMT 1720: Electrical Theory
4.00 Credits
Rochester Community and Technical College
This course covers the theory of basic electricity, starting and charging systems, electrical accessories and troubleshooting and repair of these systems. This course also covers the design, function, diagnosis, and repair steps of conventional and electronic ignition systems. (Prerequisites: None).
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AMT 1720 - Electrical Theory
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