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ACCT 106: Financial Accounting
5.00 Credits
Columbus State Community College
ACCT 106 offers an introduction to accounting, emphasizing how general purpose financial statements communicate information about the business corporation’s performance and position for users external to management. Approximately one-third of the course emphasizes how the accountant processes and presents the information and includes exposure to recording transactions, adjusting balances, and preparing financial statements for service and merchandising firms according to established rules and procedures. The balance of the course examines major elements of the statements such as cash, receivables, inventory, long-lived assets, depreciation, current and long-term liabilities, and capital stock transactions. The Income Statement, Owner’s Equity Statement, Cash Flow Statement, and Balance Sheet are also covered.
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ACCT 107: Managerial Accounting
5.00 Credits
Columbus State Community College
Lecture: 5 hours Lab fee: $2.00
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ACCT 107 - Managerial Accounting
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ACCT 108: Intermed. Preparedness
4.00 Credits
Columbus State Community College
Lecture: 4 hours Prerequisite: None Lab fee: $2.00
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ACCT 108 - Intermed. Preparedness
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ACCT 121: Data Processing for Accountants
4.00 Credits
Columbus State Community College
Lecture: 4 hours Prerequisite: ACCT 106 Lab fee: $1.00
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ACCT 126: Accounting Systems
4.00 Credits
Columbus State Community College
Lecture: 4 hours Prerequisite: ACCT 106 and ACCT 107 Lab fee: $5.00
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ACCT 131: Cost Estimating
4.00 Credits
Columbus State Community College
Lecture: 4 hours Lab fee: $1.00
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ACCT 131 - Cost Estimating
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ACCT 211: Cost Accounting
4.00 Credits
Columbus State Community College
Lecture: 4 hours Prerequisite: ACCT 107 Lab fee: $2.00
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ACCT 211 - Cost Accounting
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ACCT 231: State and Local Taxation
4.00 Credits
Columbus State Community College
Prerequisite: ACCT 106 Lab fee: $5.00
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ACCT 231 - State and Local Taxation
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ACCT 232: Federal Taxation I
4.00 Credits
Columbus State Community College
Lecture: 4 hours Prerequisite: ACCT 106 Lab fee: $5.00
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ACCT 232 - Federal Taxation I
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ACCT 236: Federal Taxation II
4.00 Credits
Columbus State Community College
Lecture: 4 hours Prerequisite: ACCT 232 Lab fee: $5.00
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ACCT 236 - Federal Taxation II
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