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Course Criteria
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3.00 Credits
Prerequisite: ACCT 2113 and by Evaluation** VARIABLE 1-3 CREDITS The student will demonstrate specified competencies in subjects not included in other accounting courses, but which are beneficial in providing a better understanding of the field. A specific topic is announced for each offering. Enrollment may be repeated with a change in subject matter.
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3.00 Credits
Prerequisite: (R) (W) (M) 3 CREDITS Students will demonstrate an understanding of basic accounting concepts, theories, and procedures and their effects on the financial reporting and analysis of a business.
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3.00 Credits
Prerequisite: ACCT 2113 3 CREDITS A continuation of ACCT 2113. Students will demonstrate an understanding of managerial accounting concepts by properly classifying basic cost elements, allocating these costs to the manufacturing processes of a product, performing cost-volume-profit analysis, preparing operating and capital budgets, analyzing the decision-making process, and making business decisions. * ACCT 2213 COMPUTERIZED ACCOUNTING Prerequisite: ACCT 2113 3 CREDITS This course is designed for students who are seeking an Associate in Applied Science in Business-Accounting Option. It is also a required or elective course in some technical programs at Oklahoma City Community College. It generally will not transfer to four-year public colleges or universities. Students will demonstrate the use of the computer to complete accounting problems relating to general ledger entries, voucher systems, fixed assets, payroll, partnerships and corporations, financial statement analysis, and departmentalized accounting. (This course is generally offered in the fall semester only.)
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3.00 Credits
Prerequisite: ACCT 2123 3 CREDITS This course is offered as an elective in the Associate in Applied Science in Business-Accounting Option. The course is also available to those students who work for a governmental agency or other non-profit institution desiring to upgrade their job skills. This course is generally not transferable to four-year colleges or universities. The student will learn the nature and relationship of the various funds normally found in most governmental entities as well as the financial activities involving budgets, encumbrances, revenues, expenditures, and other fiduciary responsibilities common to non-profit institutions such as colleges, hospitals, foundations, public enterprises, and virtually all governmental agencies. (This course is generally offered every other spring semester.)
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3.00 Credits
Prerequisite: ACCT 2123 3 CREDITS This course is designed for students who are seeking an Associate in Applied Science in Business-Accounting Option. It generally will not transfer to four-year public colleges or universities. Students will demonstrate their understanding of concepts of cost accounting by (1) properly classifying basic cost elements, (2) applying the cost principles and procedures involved in job order and process costing, (3) demonstrating the use of a standard cost system to include the computation of variances, and (4) using cost analysis in management decision making. (This course is generally offered in the spring semester only.)
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3.00 Credits
Prerequisite: ACCT 2113 3 CREDITS This course is designed for students seeking an Associate in Applied Science in Business-Accounting Option. It generally will not transfer to four-year public colleges or universities. Students will demonstrate their understanding of concepts of federal income taxation of individuals by (1) determining gross income, (2) identifying and computing allowable deductions for and from adjusted gross income, (3) computing the tax liability, and (4) performing tax research using a comprehensive tax library. (This course is generally offered in the fall semester only.)
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3.00 Credits
Prerequisite: ACCT 2123 3 CREDITS This course is designed for students who are seeking an Associate in Applied Science in Business-Accounting Option. It generally will not transfer to four-year public colleges or universities. Students will demonstrate their understanding of concepts of advanced principles of accounting relating to the accounting process, assets, and the time value of money. (This course is generally offered in the fall semester only.)
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3.00 Credits
Prerequisite: ACCT 2603 3 CREDITS This course is designed for students who are seeking an Associate in Applied Science in Business-Accounting Option. It generally will not transfer to four-year public colleges or universities. Students will demonstrate their understanding of generally accepted accounting principles related to liabilities, stockholders' equity, correction of errors, cash flow reporting and financial statement analysis. (This course is generally offered in the spring semester only.) *Course satisfies the computer proficiency requirement **Evaluation criteria available in division office
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3.00 Credits
Prerequisite: (R) VARIABLE 1-4 CREDITS The student will demonstrate specified competencies in subject areas not covered in other Allied Health courses, but which are beneficial in providing a better understanding of health. A specific subject is announced for each offering. Enrollment may be repeated with a change of topic.
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3.00 Credits
Prerequisite: None VARIABLE 1-4 CREDITS The student will demonstrate specified competencies in subject areas not covered in other Allied Health courses, but which are beneficial in providing a better understanding of health or health care. A specific subject will be announced for each offering. Enrollment may be repeated with a change of topic.
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