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ATCH 203: Tax and Governmental Reporting Procedures ()
3.00 Credits
Ohio University-Main Campus
Prereq: . (spring) Consideration of data sources, forms, and filing requirements for payroll taxes, income taxes, withholding taxes, FICA, sales taxes, unemployment reports, and a wide variety of other specialized local, state, and federally required reports and procedures. May be retaken one time excluding withdrawals, but only last course taken counts.
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ATCH 203 - Tax and Governmental Reporting Procedures ()
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ATCH 204: Electronic Data Processing Accounting Procedures ()
3.00 Credits
Ohio University-Main Campus
Prereq: . (fall) Use of computers to perform both specialized and routine accounting functions formerly done by hand. An integrated general ledger program and an electronic spreadsheet program are used. May be retaken one time excluding withdrawals, but only last course taken counts.
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ATCH 204 - Electronic Data Processing Accounting Procedures ()
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ATCH 205: Manufacturing Accounting I ()
3.00 Credits
Ohio University-Main Campus
Prereq: . (winter) Study of cost behavior; data collection procedures and reports for manufacturing firms, job order costs; process costs; standard costs; overhead allocation methods. May be retaken one time excluding withdrawals, but only last course taken counts.
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ATCH 205 - Manufacturing Accounting I ()
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ATCH 206: Manufacturing Accounting II ()
3.00 Credits
Ohio University-Main Campus
Prereq: . (spring) Continuation of 205. May be retaken one time excluding withdrawals, but only last course taken counts.
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ATCH 206 - Manufacturing Accounting II ()
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ATCH 209: Business Statistics
4.00 Credits
Ohio University-Main Campus
Basic statistics, demonstrated and developed through problems typical of actual business situations. Procedures and applications of statistical analysis and inference as they relate to business activity. Credit Hours: 4 Repeat/Retake Information: May be retaken one time excluding withdrawals, but only last course taken counts. Note: Effective Summer Quarter 2010-11 (June 2011) any non-repeatable course may be retaken two times excluding withdrawals, but only last course taken counts.
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ATCH 209 - Business Statistics
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ATCH 225: Federal Income Tax Procedures ()
3.00 Credits
Ohio University-Main Campus
Prereq: . (fall) Comprehensive course in fundamentals of federal income taxation and preparation of individual, partnership, and corporation tax returns. May be retaken one time excluding withdrawals, but only last course taken counts.
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ATCH 225 - Federal Income Tax Procedures ()
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ATCH 233: Accounting Information Systems
4.00 Credits
Ohio University-Main Campus
Prereq: ATCH 105 OR ACCT 102. Fundamental accounting principles and practices using data accumulation and working paper techniques employed by professional accountants in reporting on merchandising, manufacturing, and service companies. Application of generally accepted accounting principles to preparation of general purpose financial statements for internal and external use. Accounting software will be emphasized. May be retaken one time excluding withdrawals, but only last course taken counts.
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ATCH 233 - Accounting Information Systems
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ATCH 241: Auditing Procedures ()
3.00 Credits
Ohio University-Main Campus
Prereq: . (spring) Study of purposes and scope of audits including audit objectives, professional ethics, audit files and working papers, legal responsibilities, internal control, tests of transactions, audit procedures and disclosure requirements, and preparation of audit reports. May be retaken one time excluding withdrawals, but only last course taken counts.
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ATCH 241 - Auditing Procedures ()
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ATCH 299: Independent Study
1.00 - 5.00 Credits
Ohio University-Main Campus
Supervised independent study projects in accounting technology. Credit Hours: 1 - 5 Repeat/Retake Information: May be repeated for a maximum of 10 hours.
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ATCH 299 - Independent Study
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Aviation AVN 100: Introduction to Aviation
4.00 Credits
Ohio University-Main Campus
Prereq: . Survey of civil aviation. Overview of aviation history, general aviation, types of air carrier aircraft, and the importance of the air transportation industry. Develops understanding of an airline flight from takeoff to landing. May be retaken three times excluding withdrawals, but only last course taken counts.
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Aviation AVN 100 - Introduction to Aviation
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