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Course Criteria
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4.00 Credits
This course introduces the principles of financial accounting while covering the accounting cycle for service and merchandise companies. Emphasis is on analyzing transactions, summarizing through use of the general ledger, and reporting the results through the preparation of financial statements for use by internal and external decision makers such as stockholders, trade creditors, banks, unions, and governmental agencies. The fundamentals of accounting for inventories, receivables, plant assets, long-term liabilities, internal control, and owners' equity for proprietorship and corporate entities are stressed. Students are introduced to computerized accounting applications. Prerequisite: "C" or better inMTH 086.
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4.00 Credits
This course examines the fundamental managerial accounting concepts and techniques that aid in management decision-making, performance evaluation, and in planning and controlling operations. Emphasis is on the use of accounting data as a management tool rather than on the techniques of data accumulation. The course deals with such topics as corporate equity, cost behavior patterns, budgeting, cost-volume profit relationships, product costing methods, preparation of Statement of Cash Flows, and financial statement analysis. Quantitative methods applicable to managerial accounting are studied, including the use of accounting software applications. Prerequisite: "C" or better in ACC 101.
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4.00 Credits
This course provides an expanded treatment of the theory and accounting principles underlying the preparation of financial statements, and the proper uses that can be made of financial data. Current asset analysis and valuation methodology, current liabilities, and revenue determination procedures are studied in relation to FASB accounting requirements. A comprehensive review of fundamental accounting processes using microcomputer software is included. Prerequisite: "C" or better in ACC 102.
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4.00 Credits
This course is a continuation of ACC 201. Accounting for long-lived assets, long-term liabilities, investments in securities and funds, and stockholders' equity are emphasized. The more complex aspects of financial statement presentation and analysis are also covered. Prerequisite: "C" or better in ACC 201.
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4.00 Credits
This course examines in depth cost analysis and product costing for both the profit and not-for-profit sectors of the economy. Accounting for labor, materials, and manufacturing overhead emphasizes the use of source documents to analyze and record cost data in both manual and com- puterized accounting systems. Methods of allocating indirect costs to products are introduced. Budgeting concepts are reviewed with emphasis on capital budget techniques. Reporting for segments and decentralized operations are also covered. Prerequisite: "C" or better in ACC 102.
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4.00 Credits
This course introduces the fundamental accounting procedures for determining tax liabilities for individuals and single-owner businesses. The accurate completion of Form 1040 with the accompanying schedules in compliance with the Internal Revenue Code is emphasized using both manual and computerized systems. The calculation of payroll taxes and maintenance of tax records and other selected tax reports are also studied. Prerequisite: "C" orbetter in ACC 102.
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4.00 Credits
This course covers small business accounting using Peachtree software and QuickBooks software. Topics include creating a chart of accounts, recording customer and vendor transactions, processing payroll, and printing reports. In addition, setting up a new company is covered as well as advanced topics such as exporting Excel software and using QuickBooks audit trail. Emphasis is given on how such systems safequard the assets of the firm to insure the integrity of the reporting system. Special journal entries and subsidiary ledgers are covered. Significant out-of-class independent computer laboratory time is required of all students. Prerequisite: ACC 101. Laboratory fee.
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3.00 Credits
This course examines the behavior and customs of all human groups. It describes human universals, as well as how and why human societies differ, drawing on fieldwork performed in a wide variety of tribal, village, and urban societies. Topics covered include kinship and other social systems; the supernatural and sacred; language and nonverbal communication; beliefs and behavior regarding health and curing; myth, art, and music. Pre- or Corequisites: ENG 096 and RDG 096 (passing grade of "C"or better), or placement.
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3.00 Credits
This course examines the origin and emergence of humanity, the early unwritten history of the human race, physical variations among humans, and prehistoric civilizations. Pre-or Co-requisites: ENG 096 and RDG 096 (passing grade of "C" or better for each), or placement.
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3.00 Credits
This is the first half of a one-year course for students with little or no background in the Arabic language. Listening comprehension, speaking, reading, and writing are developed within the limits of basic vocabulary, idioms and grammar. Pre- or Co-requisites: ENG 096 and RDG 096, or ESL 103 and ESL 104 (passing grade of "C" or betterfor each), or placement.
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