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Course Criteria
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4.00 Credits
This is an introduction to accounting practice and theory using the model of the sole proprietorship in a service business. The accounting process for recording, summarizing, and reporting financial data is analyzed. Specialized systems in cash controls, payroll, and the use of multipurpose combination journals are examined. Emphasis is placed on identifying and correcting errors and omissions and understanding their impact on financial statements. Course objectives are reinforced through the use of manual and/or computerized practice sets.
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4.00 Credits
This is a continuation of accounting practice using the model of the sole proprietorship in a merchandising business. Use of special purpose journals and related subsidiary ledgers in support of merchandising operations and an analysis of payables, receivables, and inventory valuation unique to this area are examined. Additional content in the areas of note financing, long-term assets and payroll are included. The topic of corporations and the specific equity issues related to them are discussed. Course objectives are reinforced through the use of manual and/or computerized practice sets. Prerequisite: ACC 101
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3.00 Credits
ACC 111 - Personal Finance 3 cr. (Spring-Day/Fall-Evening) The course examines important aspects of consumer decision making. Emphasis is on practical consumer finance areas such as: personal financial planning, budgeting, consumer protection, purchasing, taxes, credit and investments. The course provides the skills to develop a life-long financial plan for the individual.
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4.00 Credits
This course provides a solid foundation in basic accounting concepts and methodology of financial accounting. This includes the rules and procedures used by financial accountants in preparing external financial reports. Emphasis is placed on the chart of accounts, the accounting environment, the accounting cycle, cash flow, the income statement and the balance sheet. This course provides students with an understanding of financial accounting in a corporate environment, methods used to perform analysis of financial statements, and insights into the financial accounting decision making process.
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4.00 Credits
This course introduces students to managerial accounting as an information system that provides managers with a basis for decision making. Topics include basic C-V-P analysis, estimating costs, job and process costing, break-even analysis, standard costing, short and long term decision making, responsibility accounting, operating budgets, and flexible budgeting. Emphasis is placed on the needs of managers to use internal accounting information to make business decisions. Prerequisite: ACC 133 or ACC 101 and ACC 102
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4.00 Credits
Special emphasis is placed on accounting standards and the F.A.S.B. bulletins. Topics include: a review of generally accepted accounting principles; recognition, valuation and disposition issues; cash and receivables; inventory flow procedures; plant and intangible assets; and revenue recognition. Prerequisite: ACC 154 and BUS 161 or permission of department or ACC 102 and BUS 161 or permission of department
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4.00 Credits
Continued emphasis is placed on accounting standards and the F.A.S.B. bulletins. Topics include: temporary and long-term investments, current liabilities, stockholders equity, bonds and miscellaneous long-term liabilities, pension plans, leases, cash flows, financial statement analysis, earnings per share, and an introduction into the objective characteristics and elements of financial reporting. Use of the Financial Accounting Research System (FARS) will also be introduced. Prerequisite: ACC 201
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3.00 Credits
Spreadsheet and time value of money software are introduced and developed as support tools for topics in managerial, financial, and income tax accounting. Topics include capital budgeting, cash budgeting, depreciation, loan/debt/bond amortization, cost/ volume/profit analysis, project development, financing, and profit planning, and an introduction into financial planning. Emphasis is placed on both proper application of theory and quality of report presentation. Prerequisite: ACC 102 and BUS 161 or ACC 154 and BUS 161
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3.00 Credits
Course emphasis is placed on the current status of Federal income Taxes as they relate to individuals The history of Federal Income taxation as well as the Federal taxation of business income is also covered. After completion of the course, the student will be able to prepare an individual Federal Income Tax return. The course materials include valuable reference tools. Prerequisites: ACC 101
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4.00 Credits
Topics include software issues related to new company configuration, security controls, and troubleshooting. Accounting applications are in the areas of bank reconciliation, payroll programming and reporting, sales and excise tax reporting, and management of payables, receivables, and cash. Emphasis is placed on the skills and attitudes needed to assume a ¿full-charge¿ office bookkeeping position. QuickBooks Accounting software will be used in this course. Prerequisites: ACC 102 and BUS 161 or ACC 153 and BUS 161
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