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Course Criteria
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6.00 Credits
(Prerequisite: Program admission) Introduces the basic concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle and accounting for a personal service business, the accounting cycle and accounting for a merchandising enterprise, and cash control. Laboratory work demonstrates theory presented in class.
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6.00 Credits
(Prerequisite: ACC 1101) Applies the basic principles of accounting to specific account classifications and subsidiary record accounting. Topics include: receivables, inventory, plant assets, payroll, payables, partnerships, and sales tax returns. Laboratory work demonstrates theory presented in class. [OL]
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6.00 Credits
(Prerequisite: ACC 1102) Emphasizes a fundamental understanding of corporate and cost accounting. Topics include: accounting for a corporation, statement of cash flows, cost accounting, budgeting, and long term liabilities. Laboratory work demonstrates theory presented in class. [OL]
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3.00 Credits
(Prerequisites: ACC 1102, SCT 100) Emphasizes operation of computerized accounting systems from manual input forms. Topics include: equipment use, general ledger, accounts receivable and payable, payroll, cash management, and financial reports. Laboratory work includes theoretical and technical applications. [OL]
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3.00 Credits
(Prerequisite: SCT 100) Provides instruction in the use of electronic spreadsheet software in business applications. Students become proficient in creating and modifying spreadsheets in a business environment and in printing files that meet business standards. Topics include: spreadsheet concepts, data entry and modification, analyzing data, charts and graphs, formatting data and content and managing workbooks. (OL)
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5.00 Credits
(Prerequisite: None) Provides instruction for preparation of both state and federal income tax. Topics include: taxable income, income adjustments, schedules, standard deductions, itemized deductions, exemptions, tax credits, and tax calculations. (OL)
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5.00 Credits
(Prerequisite: ACC 1101) Provides an understanding of the laws that affect a company's payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions. [OL]
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5.00 Credits
(Prerequisite: ACC 1103) Introduces the student to the auditor's responsibilities in the areas of professional standards, reports, ethics and legal liability. Students learn about the technology of auditing; evidence gathering, audit/assurance processes, internal controls, and sampling techniques. The specific methods of auditing the revenue/receipts process, disbursement cycle, personnel and payroll procedures, asset changes, and debt and equity are learned. Finally procedures related to attest engagements and internal auditing are reviewed.
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5.00 Credits
(Prerequisites: ACC 1101 and ACC 1151) Provides instruction for preparation of both state and federal partnership, corporation and other business tax returns. Topics include: organization form, overview of taxation of partnership, special partnership issues, corporate tax elections, adjustments to income and expenses, tax elections, forms and schedules, tax credits, reconciliation of book and tax income, tax depreciation methods, and tax calculations.
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6.00 Credits
I ( 0-18-6) (Prerequisite: All non-elective courses required for completion) Introduces the application and reinforcement of accounting and employability principles in an actual job setting. Acquaints the student with realistic work situations and provides insights into accounting applications on the job. Topics include: appropriate work habits, acceptable job performance, application of accounting knowledge and skills, interpersonal relations, and development of productivity. The half-time accounting internship is implemented through the use of written individualized training plans, written performance evaluation, and weekly documentation or seminars and/or other projects as required by the instructor.
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