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ACC 101: Financial Accounting I
3.00 Credits
Ensign College
Prerequisites: None Introduces the basics of accounting: accounting equation, transaction analysis and recording, debits and credits, chart of accounts, journals, ledgers, financial statements, worksheets, adjusting entries, matching concept, closing entries, worksheets, cost of goods sold, sole proprietorship, service companies, retail companies, periodic inventory method, subsidiary ledgers, special journals.
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ACC 101 - Financial Accounting I
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ACC 102: Financial Accounting II
3.00 Credits
Ensign College
Prerequisites: ACC 101 with C or higher Examines concepts, journal entries and alternatives: cash bank reconciliations, petty cash, receivables, allowance method, notes and related interest, periodic and perpetual choices for recording inventories, FIFO, LIFO, weighted average choices in assigning costs to inventories, estimating inventories, plant assets, (straight-line, double-declining, units-of-usage, sum-of-the-years-digits) depreciation, partnership accounting, admitting a new partner, liquidating a partnership, and corporation accounting (including stock issuance, cash and stock dividends, retained earnings and appropriations, shareholders' equity in a balance sheet, treasury stock, etc.).
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ACC 102 - Financial Accounting II
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ACC 104: Fundamentals of Computer Accounting
1.00 Credits
Ensign College
Prerequisites: ACC 101 with C or higher Introduces general ledger accounting on the computer. Gives practical experience in journalizing accounting transactions and generating financial statements. Familiarizes students with the many alternatives of the general ledger system in a computer environment.
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ACC 104 - Fundamentals of Computer Accounting
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ACC 105: Accounting Principles Prerequisities
4.00 Credits
Ensign College
None Introduces the basics of accounting: accounting equation, transaction analysis and recording journal entries, accounting cycle, financial statements, matching concept, adjusting entries, closing entries, worksheets, subsidiary ledgers and special journals.Further, examines accounting concepts and procedures: cash, bank reconciliations,receivables, allowance method, estimation and pricing methods for inventories, plant assets and methods of depreciation, sole proprietor, partnership, and corporate forms of business organization including differences in presentation of equity sections for each; distributions and dividends.
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ACC 105 - Accounting Principles Prerequisities
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ACC 110: Accounting with Quickbooks Prerequisities
3.00 Credits
Ensign College
ACC 102, or ACC105, with C or higher Introduces computerized general ledger accounting.Focuses on taking accounting princiiples and procedures previously learned and developing skills for their application through the use of accounting software, including sales / receivables, expenses / accounts payable, payroll, journal entries, chart of accounts, and automated general ledger.Projects will be used to guide students through an accounting cycle including the preparation of computer-generated financial statements and various special reports.
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ACC 110 - Accounting with Quickbooks Prerequisities
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ACC 201: Intermediate Accounting I
3.00 Credits
Ensign College
Prerequisites: ACC 102 or ACC 105, with C or higher Examines in more depth and detail the financial accounting procedures and reportingand evaluation of results of operations through income statements, balance sheets, statements of cash flow, and associated worksheets. Also focuses on revenue and expense recognition, working capital, and ratio analysis of financial statements. Taught Fall Semester only.
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ACC 201 - Intermediate Accounting I
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ACC 202: Intermediate Accounting II
3.00 Credits
Ensign College
Prerequisites: ACC 201 with C or higher Continues ACC 201. Covers plant assets, depreciation, depletion, amortization, corporations, stock transactions, retained earnings, installment sales, consignment sales, equity financing. Students will apply the skills learned by perform accounting service for a non-profit organization. Taught Winter Semester only.
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ACC 202 - Intermediate Accounting II
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ACC 205: Integrated Computer Accounting
1.00 Credits
Ensign College
Prerequisites: ACC 102, ACC 104 Continues ACC 104. Teaches use of transaction recording in various journals and how they are combined with the general ledger and the preparation of financial statements. Includes accounts payable and payroll modules.
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ACC 205 - Integrated Computer Accounting
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ACC 210: Advanced QuickBooks
3.00 Credits
Ensign College
Prerequisites: ACC 101, 102, 104, IT 120 In-depth QuickBooks skills development by applying the functions to case studies of business accounting challenges. Taught Winter Semester only.
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ACC 210 - Advanced QuickBooks
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ACC 211: Cost Accounting
3.00 Credits
Ensign College
Prerequisites: ACC 102 with C or higher Familiarizes students with manufacturing accounting terms and concepts and transaction journal entries. Includes inventories (materials, work in process, finished goods), statements of cost of goods manufactured, cost of goods sold, job order costing, process costing, direct materials, direct labor, factory overhead, service departments versus production departments, applying factory overhead using predetermined rates, equivalent units, assigning costs to work in process and completed units, and production reports.
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ACC 211 - Cost Accounting
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