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Course Criteria
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3.00 Credits
This is an introductory course in the theory and practice of accounting that covers the purpose of accounting, the accounting process, and the various types of ownership structure. Also covered are types of business, career opportunities in accounting, analyzing financial transactions, adjusting entries, accounting worksheets, financial statements, and the closing process. Computerized exercise problems are used to assist student understanding and proficiency. This course is only offered for fall enrollment.
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3.00 Credits
This course is a continuation of theory and practice of accounting study began in ACG-101. Specialized accounting procedures for a service business and its environment, entrepreneurship, and small businesses are emphasized. Topics covered include the modified cash basis and combination journal, accounting for cash, payroll accounting, employee earnings and deductions, payroll accounting, employer taxes, and reports. Prerequisite: ACG-101.
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3.00 Credits
This is a practical approach to the income tax system involving preparation of individual tax returns using forms 1040EZ, 1040-A, and 1040. Emphasis is on the fundamentals of tax regulations/laws, tax schedules, worksheets and forms, and includes discussion of dependents, exemptions and allowable credits. The course is offered in the spring semester only.
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3.00 Credits
This course uses practice sets and hypothetical businesses in the three basic forms of business- sole proprietorship, partnership, and corporation-in order to stress the appropriate accounting applications for each type of business. The latest accounting software is used as well as workshops and seminars. Prerequisites: ACG-111 and any computer course.
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3.00 Credits
This is a tutorial and applications course using the Microsoft Excel software. This course is intended to reinforce accounting through the use of Excel spreadsheets. It is primarily a selftutorial course that, in conjunction with Accounting I and II, teaches students how to produce graphs to support financial statements and other worksheets.
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1.00 - 3.00 Credits
These courses cover a variety of topics surrounding the emerging applications and technologies in the areas of bookkeeping and accounting. Different section numbers indicate different topics so the course may be repeated for credit with differing section numbers. These courses are offered according to need, interest, and demand.
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3.00 Credits
This course is designed to develop a well-rounded understanding of the payroll system used by all employers. The course concerns itself with all federal and state tax requirements, reporting forms such as the federal 940 and 941, depository requirements, and employee records resulting in a W-2 (Wage & Earning Statement). Prerequisite: This course is for third-semester accounting or public administration students only.
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3.00 Credits
A continuation of Accounting Principles II (ACG-111), this course focuses on specialized accounting procedures for merchandising business and partnerships, accounts receivable, notes and interest, merchandise inventory, and long term assets. Prerequisite: ACG-111.
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3.00 Credits
A continuation of Spreadsheet Accounting I (ACG-114), this course covers corporations, partnerships, inventories, depreciation, and cash flow statements. Prerequisite: ACG-114.
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3.00 Credits
As an overview of not-for-profit organizations (organizations exempt from the payment of taxes), this course covers the role of management, financial analysis, the current status of financial accounting and managerial control in not-for-profit organizations, budgetary analysis and controls, and budget preparations.
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