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Course Criteria
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3.00 Credits
Writing Basic Skills Prerequisite: ENGL 0301Reading Basic Skills Prerequisite: READ 0303Math Basic Skills Prerequisite: MATH 0301Accounting concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements; and asset and equity accounting in proprietorships, partnerships, and corporations. Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing.Semester Hours: (3-3-0)CIP: 52.0301.51 04
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3.00 Credits
Prerequisites: ACCT 2301Accounting concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements; and asset and equity accounting in proprietorships, partnerships, and corporations. Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing.Semester Hours: (3-3-0)CIP: 52.0301.51 04
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1.00 Credits
Prerequisites: Varies with subject being offeredTopics 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. This course was designed to be repeated multiple times to improve student proficiency.Semester Hours: (1-1-0)CIP: 52.0301
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2.00 Credits
Prerequisites: Varies with subject being offeredTopics 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. This course was designed to be repeated multiple times to improve student proficiency.Semester Hours: (2-2-0)CIP: 52.0301
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3.00 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 reconciliations, and payroll. Recommend MATH 0300 be taken before or concurrently.Semester Hours: (3-3-1)CIP: 52.0302
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3.00 Credits
Prerequisites: ACNT 1403, ACCT 2301, or ACNT 1425, or department approvalIntroduction to utilizing the computer in maintaining accounting records, making management decisions, and processing common business applications with primary emphasis on a general ledger package.Semester Hours: (3-3-1)CIP: 52.0302
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3.00 Credits
Prerequisites: ACNT 1403, ACCT 2301, or ACNT 1425 or department approvalA study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment.Semester Hours: (3-3-0)CIP: 52.0301
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3.00 Credits
A study of the laws currently implemented by the IRS, providing a working knowledge of preparing taxes for the individual. Basic accounting knowledge recommended.Semester Hours: (3-3-0)CIP: 52.1601
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3.00 Credits
Prerequisites: ACNT 1303 or ACNT 1425 and 10 hours or more completed toward certificate with approval of worksite by instructor/coordinatorCareer-related activities encountered in the student’s area of specialization offered through an individualized agreement among the college, employer, and student. Under the supervision of the college and the employer, the student combines classroom learning with work experience. Includes a lecture component.Semester Hours: (3-1-20)CIP: 52.0302
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3.00 Credits
Prerequisites: Varies with subject being offeredTopics 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. This course was designed to be repeated multiple times to improve student proficiency.Semester Hours: (3-3-0)CIP: 52.0301
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