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Course Criteria
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3.00 Credits
Prerequisites: Completion of CS 100 with a grade of "C" or better and eligibility to enroll in MATH 112 or consent of the instructor. . Concurrent enrollment in ACCT 103 or successful completion of ACCT 103 with a "C" or better Introductory course for the study of fundamental accounting principles involved in the preparation of financial statements for corporations. Includes the study of the accounting cycle, accounting systems, cash, receivables, inventories, long-term assets, liabilities, and equity accounts. 3 lecture hours; 0 lab hours per week. IAI: BUS 903
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3.00 Credits
Prerequisite: ACCT 101 or equivalent course with a minimum grade of 'C'. Successful completion of ACCT 104 with a 'C' or concurrent enrollment in Accounting 104.r Emphasis on use of accounting data in aiding managerial decisions, preparation of cost of goods manufactured, cost of goods sold, income statement cost production reports, and budget preparation and analysis. 3 lecture hours; 0 lab hours per week. IAI: BUS904
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1.00 - 3.00 Credits
Prerequisite: Concurrent enrollment in ACCT 101 or successful completion of ACCT 101 with "C" or better. Uses computers to provide students with experience in data entry and computerized financial reporting on topics related to ACCT 101. Also uses the computer as an individual learning resource. Exercises, worksheets, and computerized practice problems are completed by the student. 0 lecture hours; 2 lab hours per week. IAI: BUS 903
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1.00 - 3.00 Credits
Prerequisite: Concurrent enrollment in ACCT 102, successful completion of ACCT 102 with "C" or above. A study of procedures and uses of the general ledger system and managerial applications applicable to the topics as outlined in ACCT 102. 0 lecture hours; 2 lab hours per week. IAI: BUS 904
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2.00 - 3.00 Credits
A study of the procedures and uses of QuickBooks software to account for the transactions of a business. 1 lecture hour; 2 lab hours per week.
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2.00 - 3.00 Credits
A study of the procedures and uses of Peachtree software to account for the transactions of a business. 1 lecture hour; 2 lab hours per week.
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3.00 Credits
Prerequisite: MATH 131 or equivalent. A course evenly divided between the study of Management Information Systems theory and common microcomputer productivity tools. Computer hardware, software, system analysis, database management systems, telecommunications, and artificial intelligence are among the topics surveyed. 3 lecture hours; 1 lab hour per week.
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3.00 Credits
Prerequisite: Successful completion of ACCT 102 with "C" or better. Cost principles as applied to service, retail, and manufacturing businesses. Topics covered will include the role of cost principles in planning, evaluation, and control of costs. Also, the use of cost principles in pricing and management decision-making. Statement preparation, reports on the cost of products or services, activity based costing, just-in-time inventory systems, capital budgeting, cost-volume-profit analysis, and performance measures are additional topics included in the course. 3 lecture hours; 0 lab hours per week.
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3.00 Credits
Prerequisites: Successful completion of ACCT 101 and 102 or BA 170 and 180 with a "C" or better. Comprehensive review of fundamental accounting principles and the conceptual framework, including the financial statements, time value of money and current assets. Designed for students in the Accounting Specialist Career Program. 3 lecture hours; 0 lab hours per week.
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3.00 Credits
Prerequisite: Successful completion of ACCT 209 with a "C" or better. Further study of corporate accounting, non-current assets, current and non-current liabilities, and stockholders' equity. 3 lecture hours; 0 lab hours per week.
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