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Course Criteria
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4.00 Credits
This course is designed to present a general knowledge of accounting principles and procedures for the sole proprietorship and partnership form of business organization. Topics and problems include the complete accounting cycle, accounting systems and special purpose journals, internal controls and merchandising transactions, and the preparation of financial statements in accordance with generally accepted accounting principles. The student will study short-term liquid assets, including uncollectible accounts and notes receivable; several methods of inventory valuation and their effect upon operations; current liabilities and payroll accounting, including employer payroll taxes; the acquisition, depreciation (several methods), and disposal of plant property and equipment; intangible assets; and natural resources. Also studied are the accrual and cash bases of accounting and the effects of inflation and price-level changes.
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4.00 Credits
A continuation of ACCT 2401, this course includes the study of corporate financial accounting data for cost control and management decision making. The student is required to learn accounting methodology used by corporations to account for stocks, bonds, treasury stock, and investments. The student will learn how to prepare all the corporate financial statements. The student will use financial statement analysis to determine a firm's liquidity, profitability, and solvency, and to track trends. The student will learn the basics of manufacturing cost accounting and product costing, as well as basic planning and control tools such as break-even and marginal analysis. The course of study will include the planning and budgeting function, including cash budgeting and the use of standard costs for cost control. The student will learn the variable costing method, incremental cost analysis, and the use of present value and other techniques to analyze alternatives such as capital expenditures, make-or-buy, sales mix and other managerial accounting decision making techniques. Prerequisite: ACCT 2401.
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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 information required by current laws. The course will also include accounting for franchise taxes, sales tax, and an overview of taxes relating to partnerships and corporations.
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3.00 Credits
Basic instruction in the tax laws as currently implemented by the Internal Revenue Service providing a working knowledge of preparing taxes for the individual. Prerequisite: ACCT 2401 or consent of instructor.
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3.00 Credits
Topics address recently identified current events, skills, knowledge, and/or attitudes and behaviors pertinent to the technology or occupation and relevant to the professional development of the student. Special topics include: Governmental & Not-for-Profit Accounting, Auditing, and Intermediate Accounting. Prerequisite: ACCT 2402.
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4.00 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 reconciliation, and payroll. Co-requisite: ITSW 1404 or proficiency in spreadsheets.
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4.00 Credits
This course presents an 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 (Quickbooks). Prerequisite: ACNT 1403 or ACCT 2401.
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4.00 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 (Peachtree). The student will utilize software (i.e. general ledger, spreadsheet, database) for accounting and business applications; select appropriate software to complete a task; complete a comprehensive project that entails the major course competencies and outcomes; and analyze a relevant topic with a written and oral presentation. Prerequisite: ACNT 1403 or ACCT 2401.
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3.00 Credits
The student will acquire a basic understanding of the accounting for successful efforts and full-cost companies. Focus of the course will be in the areas of pre-drilling operations, undeveloped properties, drilling and development activities, oil and gas revenues, depreciation and amortization, tax, and joint operations. Prerequisite: ACCT 2401.
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3.00 Credits
Career-related activities encountered in the student's area of specialization are offered through a cooperative agreement between the college, employer, and the student. Under supervision of the college and the employer, the student combines classroom learning with work experience. Directly related to a technical discipline, specific learning objectives guide the student through the work experience. This course may be repeated if topics and learning outcomes vary. Prerequisite: ACCT 2401.
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