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Course Criteria
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4.00 Credits
This course covers the fundamental accounting concepts and principles which are used in a business environment to provide reports on the economic condition of a sole proprietor organization. The focus will be on the accrual method of accounting, utilizing Generally Accepted Accounting Principles (GAAP) to analyze and record transactions. The ultimate objective is to understand the effects of these transactions in order to provide timely and relevant information in the form of financial statements. This course provides detailed information on topics of the accounting cycle, journalizing, posting, trial balances, adjusting entries, financial statements, cash reconciliations and internal control.
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4.00 Credits
This course covers the accounting concepts and principles which are used in a business environment to provide reports on the economic condition of a partnership and corporate organization. The focus will be on the accrual method of accounting, utilizing Generally Accepted Accounting Principles (GAAP) to analyze and record transactions. This course provides detailed information on topics of fixed assets, liabilities, forms of organization, investments, cash flow statements, and financial statement analysis. Prerequisite: ACCT1010
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3.00 Credits
This course is an introductory course in the principles of law as they apply to citizens and business and emphasizes the importance of ethics in business. This course is intended to give students a basic knowledge of business law and the decisions required which affect how business is conducted. Focus is given to the sources of law, legal reasoning, legal procedures, torts, contracts and e-contracts, the sale of goods under the uniform Commercial Code, unfair competition, consumer protection sales and lease contracts, and negotiable instruments.
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3.00 Credits
This course introduces students to the mathematical concepts and applications necessary for successful accounting careers. The focus is on business and financial operations with a strong emphasis on problem solving. Topics will include basic algebra, cash and trade discounts, markups and markdowns, simple and compound interest, present values and future values of annuities.
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2.00 Credits
This course covers the various payroll procedures of federal laws pertaining to computation and payment of salaries and wages, and the reporting requirements for various state and federal agencies. Topics include coverage of the Federal Fair Labor Standards Act and other federal laws, preparation of journal entries, payroll registers, and employee earnings records, calculation of social security and federal income tax withholding, coverage of state and federal unemployment compensation taxes, preparation of federal and state payroll tax forms and reports, and knowledge of federal payroll tax deposit requirements. Prerequisite: ACCT1010
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3.00 Credits
This course provides instruction in the concepts, procedures, and application of electronic spreadsheets for accounting application. Topics include managing multiple-sheet spreadsheets, creating and using charts and graphs, creating complex formulas, and creating and printing reports. Course will prepare students for the Microsoft Specialist Certification exam. Prerequisites: None
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4.00 Credits
This course focuses of the Internal Revenue Code as it applies to individuals and businesses. Topics include foundations and concepts of tax law, income and deductions, calculating taxable income and income tax, and business income and deductions including depreciation. Preparation of tax forms on income tax software is an integral part of this course. Prerequisites: None
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4.00 Credits
This course is part one of a two-part comprehensive study of accounting theory and concepts from the point of view of the Financial Accounting Standards Board (FASB) Statements of Financial Accounting Concepts, and the Statements of Financial Accounting Standards and generally accepted accounting principles (GAAP). Emphasis is placed on student understanding of the accounting cycle and complex accounting principles. Topics include creation and use of journal entries, end of period adjusting entries, completion of the accounting cycle and production of income statements, changes in owners' equity, balance sheets and cash flow statements. Other topics include cash and receivables, measurement and timing of revenues and expenses, and inventory cost measurement, methods and special valuation issues. Prerequisite: ACCT 1013
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4.00 Credits
This course is part two of a two-part comprehensive study of accounting theory and concepts from the point of view of the Financial Accounting Standards Board (FASB) Statements of Financial Accounting Concepts, and the Statements of Financial Accounting Standards and generally accepted accounting principles (GAAP). This course continues to place emphasis on student understanding of the accounting cycle and complex accounting principles. Topics include financial analysis tools; cost of acquisition, subsequent expenditures, depreciation, depletion, impairment, and disposal of property, plant and equipment; investments and long-term receivables; bonds and long-term liabilities; contributed capital; retained earnings and earnings per share (EPS); income taxes; postretirement benefits; and accounting for leases. Students will acquire practice in using the concept of the time value of money to determine the value of financial assets and liabilities.
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4.00 Credits
This course is an introduction to the fundamental concepts of planning, controlling, and decision making used by managers. Included are the principles and concepts used to account for materials, labor, and overhead in a manufacturing or service entity. Topics include job order costing, process costing, cost behaviors, and flexible budgets and performance analysis. Prerequisite: ACCT1010
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