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 Course Criteria
	
	
		
	
		
			
			
		
			
			
			
			
					
						
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								4.00 Credits 
								I Introduces the basic concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle and accounting for a personal service business, the accounting cycle and accounting for a merchandising enterprise, and cash control. Laboratory work demonstrates theory presented in class. Hours: Class/Week 4 D.Lab/Week 4 Credit 6 Prerequisite: Program admission
 
							
						
						
							
								 
									
								4.00 Credits 
								Applies the basic principles of accounting to specific account classifications and subsidiary record accounting. Topics include: receivables, inventory, plant assets, payroll , payables, partnerships, and sales tax returns. Laboratory work demonstrates theory presented in class. Hours: Class/Week 4 D.Lab/Week 4 Credit 6 Prerequisites: ACC 1101
 
							
						
						
							
								 
									
								4.00 Credits 
								Emphasizes a fundamental understanding of corporate and cost accounting. Topics include: accounting for a corporation, departmental accounting, cost accounting, and budgeting. Laboratory work demonstrates theory presented in class. Hours: Class/Week 4 D.Lab/Week 4 Credit 6 Prerequisite: ACC 1102
 
							
						
						
							
								 
									
								4.00 Credits 
								Emphasizes operation of computerized accounting systems from manual input forms. Topics include: equipment use, general ledger, accounts receivable and payable, advanced payroll , and financial reports. Laboratory work includes theoretical and technical application. Hours: Class/Week 1 D.Lab/Week 4 Credit 3 Prerequisites: ACC 1102; SCT 100
 
							
						
						
							
								 
									
								4.00 Credits 
								Provides instruction in the use of electronic spreadsheet software packages for program related spreadsheet applications. Students become proficient in creation, modification, and combination of spreadsheet. Topics include: spreadsheet creation, data entry, data entry modification, computation using functions, and program-related spreadsheet applications. Laboratory work includes theoretical and technical application. Hours: Class/Week 1 D.Lab/Week 4 Credit 3 Prerequisites: SCT 100
 
							
						
						
							
								 
									
								3.00 Credits 
								Provides instruction for preparation of both state and federal income tax. Topics include: taxable income, income adjustments, schedules, standard deductions, itemized deductions, exemptions, tax credits, and tax calculations. Hours: Class/Week 3 D.Lab/Week 2 Credit 4 Prerequisites: None
 
							
						
						
							
								 
									
								2.00 Credits 
								Provides an understanding of the laws that affect a company's payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions. Hours: Class/week 3 D.Lab/week 2 Credit 4 Prerequisites: ACC 1101
 
							
						
						
							
								 
									
								0.00 Credits 
								Emphasizes use of database management software packages for program-related database applications. Topics include: planning and designing a database; database creation; data entry; database access, manipulation, and updating; sort, index, and query functions; database program-related applications; and database management applications. Laboratory work includes theoretical and technical application. Hours: Class/Week 1 D. Lab/Week 4 P. Lab/Week 0 Credit - 3 Prerequisite: SCT 100
 
							
						
						
							
								 
									
								3.00 Credits 
								Introduces practical applications of concepts and techniques used to manage personal finance. Topics include: cash management, time value of money, credit, major purchasing decisions, insurance, investments, retirement, and estate planning. Hours: Class/week 5 D.Lab/week 0 Credit 5 Prerequisites: None
 
							
						
						
							
								 
									
								0.00 Credits 
								Introduces law and its relationship to business. Topics include: legal ethics, legal processes, business contracts, business torts and crimes, real and personal property, agency and employment, risk-bearing devices, and Uniform Commercial Code. Hours: Class/Week 5 D. Lab/Week 0 P. Lab/Week 0 Credit - 5 Prerequisite: Program admission
 
							
						 
				
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