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ACCT S100: Recordkeepg Small Business
3.00 Credits
University of Alaska Southeast
3 credits (3+0) Introduction to record keeping for accounting purposes for the small business entrepreneur. Course covers all monthly activities necessary to and required by government including reconciliation of bank statements, trial balances, income statements, payroll preparation and reports, employee earnings, maintaining a journal and subsidiary ledgers, and preparation of tax forms.
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ACCT S121: Intro to Accounting I
3.00 Credits
University of Alaska Southeast
3 credits (3+0) Covers the fundamentals of accounting using a service business to illustrate the analysis of business transactions, journalizing, posting and preparation of trial balances and financial statements. Adjusting entries, closing procedures and payroll are introduced. ACCT S121 and S122 together will satisfy the ACCT S201 requirement.
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ACCT S122: Intro to Accounting II
3.00 Credits
University of Alaska Southeast
3 credits (3+0) Continuation of fundamental accounting principles. Covers accounting for receivables, uncollectible accounts, inventories, fixed assets and intangible assets. Accounting for partnerships and an overview of corporate stock transactions are covered. Provides an introduction to cash flow statements and ratio analysis. ACCT S121 and ACCT S122 together will satisfy the ACCT S201 requirement. Prerequisite: ACCT S121.
Prerequisite:
ACCT S121 US C- Concurrent
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ACCT S193: Special Topics
1.00 - 6.00 Credits
University of Alaska Southeast
No course description available.
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ACCT S193P: Special Topics
1.00 - 6.00 Credits
University of Alaska Southeast
No course description available.
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ACCT S201: Princ Financial Accounting
3.00 Credits
University of Alaska Southeast
3 credits (3+0) Introduction to accounting concepts and procedures for a business. Emphasis is on the accounting cycle and the recording, summarizing and interpretation of accounting data. This course will satisfy the requirements for both ACCT S121 and ACCT S122 in the certificate program. ACCT S121 and ACCT S122 together will substitute for ACCT S201.
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ACCT S202: Principles Managerial Account
3.00 Credits
University of Alaska Southeast
3 credits (3+0) A continuation of elementary accounting concepts and procedures with the introduction of manufacturing operations and time value of money and cost accounting principles. Job order costing, process costing, cost-volume-profit, budgeting, and variances are introduced. Prerequisite: ACCT S201 (C- 1.7 or better) and MATH S055 or higher, or instructor permission.
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ACCT S222: Computer Automated Account
3.00 Credits
University of Alaska Southeast
3 credits (3+0) Demonstrates how a computer system can be used effectively for the complete accounting cycle. Emphasis is placed on general ledger, accounts payable, accounts receivable and payroll related transactions. Prerequisite: CIS S105 or CIS placement test; and one of the following ACCT S100, ACCT S121, or ACCT S201.
Prerequisite:
(CIOS S105 US C- Concurrent OR CIS S105 US C- Concurrent OR CC04 70 ) (AND ACCT S100 US C- Concurrent OR ACCT S121 US C- Concurrent OR ACCT S201 US C- Concurrent OR ACCT A101 UA C Concurrent OR ACCT A201 UA C Concurrent OR ABUS F142 UF C Concurrent OR ACCT F261 UF C- Concurrent )
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ACCT S225: Payroll Accounting
3.00 Credits
University of Alaska Southeast
3 credits (3+0) Introduction to federal and state laws and regulations that affect payroll and employment practices. Includes topics on accounting concepts and procedures for business. Emphasis is on the accounting cycle and the recording, summarizing, and interpretation of payroll data. Prerequisite: ACCT S100 or ACCT S122 or ACCT S201 (C- 1.70 or better)..
Prerequisite:
ACCT S100 US C- Concurrent OR ACCT S122 US C- Concurrent OR ACCT S201 US C- Concurrent OR ACT A201 UA C Concurrent OR ACCT F261 UF C- Concurrent OR ACCT V201 UV C Concurrent
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ACCT S291: Internship:
1.00 - 6.00 Credits
University of Alaska Southeast
No course description available.
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