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Course Criteria
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4.00 Credits
Presents the basic structure of accounting. Emphasis is placed on recording, classifying, and summarizing accounting information. Attention is given to procedures related to clerical work, such as payroll, bank reconciliation and journalizing, general ledger posting, and financial statement preparation.
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4.00 Credits
Studies accounting for notes, interest, inventory, prepaid expenses, and plant assets. Emphasis is placed on accrual basis accounting applied to a medium-sized business. Prerequisite: AC 101
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4.00 Credits
Studies the nature and formation of corporations, including classes of stock, stock subscriptions, dividends, intangibles, and bonds. Presents an introduction to Cost Accounting. Statements of cash flow are introduced. Prerequisite: AC 102
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4.00 Credits
Enhances the student's understanding of accounting applications through the use of computerized accounting software. Involves establishing chart of accounts, customer files, vendor files, sales, purchase orders, banking, employee payroll and reports with graphs. Prerequisite: AC 102
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4.00 Credits
Presents the basic elements of a payroll system. Maintaining modern payroll records and accounting for wages and salaries, social security, federal unemployment, and withholding taxes are practiced. Prerequisite: AC 101
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4.00 Credits
Involves a practical study of income taxes, recognition of income and deductions, capital gains and losses of individuals, withholding, and instructions in completing individual tax returns. Prerequisite: AC 102
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4.00 Credits
Involves study and completion of business tax returns: proprietorship, partnership, and corporation. Tax research is introduced. Prerequisite: AC 103
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4.00 Credits
Presents fundamental principles including financial statements, working capital items, investments, receivables, plant and equipment, intangibles, and analytical procedures. Prerequisite: AC 103
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4.00 Credits
Continues the presentation of fundamental principles of liabilities, owner's equity and analytical procedures. Prerequisite: AC 103
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4.00 Credits
Continues the usage of computerized accounting software. Involves accounting for small businesses, service companies, merchandising corporations, inventory corporate payroll, bad debts, budgets, income tax reports and closing accounts. Prerequisite: AC 103 & AC 200
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