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Course Criteria
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3.00 Credits
The basic principles of accounting are studied. Topics include the accounting equation, balance sheet, income statement, ledger, journal, voucher, and payroll systems. This course is designed for the non-business major who wishes to study accounting for the operation of a small business or partnership. (Offered annually) May not be taken after AC 331.
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1.00 Credits
This course introduces the student to the computerized general ledger used in most businesses. In addition to training the students on hardware, the course provides practical experience and application with components to the general ledger such as accounts, journal entries, posting, referencing and formatting. Students will gain hands-on experience.
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1.00 Credits
This course introduces the student to computerized accounts receivable module used by most businesses. The course provides practical experience and application to accounts receivable management such as account control, account set up, account use, and account schedule.
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1.00 Credits
This course introduces the student to computerized systems of payroll. Students will gain actual experience with rate calculations, payroll distribution, payroll forms, tax tables, and various other governmental-related reporting forms.
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3.00 Credits
The fundamental principles of accounting are presented at an introductory level. Topics include an introduction to accounting, accounting systems, income measurement, the accounting cycle, accounting for retail operations, cash and short-term investments, inventory, payroll methods, and depreciation.
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3.00 Credits
A continuation of the principles of accounting presented at the introductory level. Topics covered include global reporting, partnerships, corporate accounting, long-term liabilities, long-term investments, statement of cash flows, and financial statement analysis. Required prerequisite: AC 331 Principles of Accounting I passed with a grade of "C" or better.
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3.00 Credits
An overview of accounting and its theoretical foundation, assets, liabilities, equity, and special problems in income determination and financial reporting. The student is expected to perform efficiently under Financial Accounting Standards Board guidelines, prepare financial statements, and render opinions leading to managerial decisions. Required prerequisites: AC 331 Principles of Accounting I and AC 332 Principles of Accounting II; recommended: AC 431 Intermediate Accounting.
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3.00 Credits
The fundamentals of double-entry accounting for the sole proprietorship form of business enterprise are taught. The basic accounting cycle is covered, as well as the operation of various journals and ledgers, resulting in the creation of supporting schedules and financial statements required in the normal operation of a modern multicultural business environment. Emphasis is placed on sales, purchases, special journals, income statements, and analysis of merchandising. Accounting functions specifically for a retail enterprise are emphasized. Required prerequisites: AC 331 Principles of Accounting I, AC 332 Principles of Accounting II, and AC 411 Accounting Theory I.
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3.00 Credits
An examination of the theories and concepts of accounting and the generally accepted principles as they apply to liabilities and equity. Topics covered include liabilities (current, long-term and contingent); factors affecting contributed capital and retained earnings; and financial reporting according to FASB principles. Emphasis is placed on the official accounting reporting methods as presented in AICPA guidelines. (Offered on a rotating basis) Required prerequisite: AC 331 Principles of Accounting I, and AC 332 Principles of Accounting II.
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3.00 Credits
The concepts presented in this course include equity financing, investments in debt and equity securities, leases, employee compensation, accounting changes and analysis of financial statements. An emphasis is placed on managerial decision-making and portfolio analysis. (Offered on a rotating basis) Prerequisite: AC 431 Intermediate Accounting I.
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