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Course Criteria
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3.00 Credits
This course introduces the fundamental concepts, proceduresand terminology of accounting. Students learn the basic principles of the accounting cycle such as analyzing transactions, journal entries, worksheets, adjustmentsand closing entries. Bank reconciliations and petty cash processes arereviewed. This course is aimed toward students who have not had previous exposure to accounting principles. Students who have passed ACC 104or higher may not schedule this course. This course may not be taken concurrently with ACC 104.
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4.00 Credits
In this course, students areintroduced to the fundamental principles of financial accounting. This includes concepts governing the recording and reporting of accounting data. Students examine receivables, payables, inventory, depreciation, fixed assets, current and long-term liabilitiesand stockholder's equity.
Prerequisite:
MAT 090 with a C grade or higher, or completion of MAT 195 with a B grade or higher, or completion of ACC 100 with a C grade or higher.
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3.00 Credits
This course is designed for students to utllizecomputer spreadsheets and industry specific software as toolsfor the accountant. Emphasis is on linking accounting theory and practice.
Prerequisite:
CIT 100 and ACC 104
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3.00 Credits
In this course, studentsexplore the preparation and understanding of financial information and accounting theory andpractice to gain an understandingof the framework of the United StatesGenerally Accepted Accounting Principles (U.S. GAAP). Students focus on the recognition of economic transactions utilized in preparation of financial statements. Related disclosures as they pertain to cash, receivables, inventory, property, plant andequipment are explored. The time value of money, depreciation andasset impairment are also discussed.
Prerequisite:
ACC 203
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3.00 Credits
In this course students explore the preparation and understanding of financial information, accounting theory andpracticeand the conceptual framework of United StatesGenerally Accepted Accounting Principles (U.S. GAAP). Students focus on the recognition of economic transactions in preparation of the financialstatements andrelated disclosures as they pertain to current andlong-term liabilities, investments, stockholder's equity,the statement ofcash flows, pensions, leases, income taxes, revenue recognition and accounting changes.
Prerequisite:
ACC 203
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4.00 Credits
In this course, students learn how to apply accounting datain preparation of reports used in managerial decision making. Topics include an analysis of financial statements, budget and performance reports,cash flow analysisand cost-volume-profit analysis.
Prerequisite:
ACC 104 with a C grade or higher
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3.00 Credits
This course covers the basic techniques and procedures used in cost determination. Performance measurements, standard cost, job order methods, cost analysis and control are studied as management tools.
Prerequisite:
ACC 203
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3.00 Credits
In this course studentsexaminethe theory and concepts underlying the mechanics of payroll accounting. Students reviewfederal and state legislation and regulations, fringe benefits, recordkeeping and calculating gross and net pay using various methods. Emphasis is on the preparation of a complete payroll system and its required documentation.
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3.00 Credits
The course provides an introduction to the fundamental tax concepts as theyapplyto individuals.Students learn the conceptual frameworkunderlying the tax code including tax liability determination, inclusions and exclusions from gross compensation, as well as allowed deductions and credits for calculating taxable income. Additionally, students explore qualifying personal and business expenses.
Prerequisite:
ACC 104
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3.00 Credits
This course is a continuation of ACC 211, Principles of Tax 1. The Internal Revenue Code, regulations, rulings and other tax references are used in problem solving. Topics covered include tax preparation and reporting for partnerships, S-corps, C-corpsand fiduciaries. Also included is an overview of federal estate and gift taxation.
Prerequisite:
ACC 211
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