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  • 3.00 Credits

    First semester introductory financial accounting. Emphasizes procedures for recording, analyzing and summarizing accounting transactions. Includes discussion of the following asset categories: cash, accounts receivable and inventory. Taught from the perspective of the accountant or bookkeeper who is responsible for recording accounting transactions. Special Note: ACCT A101 and ACCT A102 will satisfy requirement for ACCT A201. AAS Accounting majors must take ACCT A101 and ACCT A102. Registration Restrictions: UAA-approved mathematics placement test scores may be used in lieu of prerequisite. Prerequisite:    MATH A055 UA C OR MATH A060 UA C OR MATH A105 UA C OR MATH A121 UA C OR MATH A151 UA C OR MATH A152 UA C OR MATH A155 UA C OR MATH A221 UA C OR MATH A251 UA C OR MATH A252 UA C OR MATH A253 UA C
  • 3.00 Credits

    Second semester introductory financial accounting. Emphasizes procedures for recording, analyzing, and summarizing accounting transactions dealing with long-term assets, current and long-term liabilities, as well as stockholder and partnership equity transactions, and the statement of cash flows. Taught from the perspective of the accountant/bookkeeper who is responsible for recording accounting transactions. Special Note: ACCT A101 and ACCT A102 will satisfy requirement for ACCT A201. AAS Accounting majors must take ACCT A101 and ACCT A102. Prerequisite:    ACCT A101 UA C
  • 3.00 Credits

    Basic concepts and procedures of practical bookkeeping. Fundamental principles and practices necessary to record and report financial data in a service and merchandising business for manual systems and computerized systems. Special Note: May be offered as either classroom or open-entry, individualized course.
  • 3.00 Credits

    Introduction to financial accounting concepts and principles. Emphasizes the recognition and recording of financial information, the creation and understanding of financial statements, and the role accounting information takes in business and society. Special Note: ACCT A101 and ACCT A102 will satisfy the requirement for ACCT A201. AAS Accounting majors must take ACCT A101 and ACCT A102. Registration Restrictions: UAA-approved mathematics placement test scores may be used in lieu of prerequisites. Prerequisite:    MATH A105 UA C OR MATH A121 UA C OR MATH A151 UA C OR MATH A221 UA C OR MATH A251 UA C
  • 3.00 Credits

    Study of the generation and analysis of accounting information and its use by managers as they engage in planning, control and decision-making activities in business and non-business organizations. Topics include product costing, cost-volume-profit analysis, profit planning, variance analysis, relevant costs for decision making and capital budgeting decisions. Prerequisite:    (ACCT A101 UA C AND ACCT A102 UA C ) OR ACCT A201 UA C
  • 3.00 Credits

    Preparation of individual income tax returns, manually and computerized (using the latest in tax preparation software). Tax research and tax planning with emphasis on primary and administrative sources of income tax law. Emphasis is on the sources and interpretation of the tax laws and principles as well as how they apply to individuals. Prerequisite:    ( (ACCT A101 UA C AND ACCT A102 UA C ) OR ACCT A201 UA C ) AND CIS A110 UA C
  • 3.00 Credits

    Studies the role and importance of the Accounting Information System (AIS) within an organization, including an in-depth examination of the accounting cycle from transaction initiation through financial statement preparation and analysis. Includes manual practice sets for hands-on application. Exposure to systems documentation, internal controls, fraud process, and classic accounting frauds and scandals. Prerequisite:    (ACCT A101 UA C AND ACCT A102 UA C ) OR ACCT A201 UA C
  • 3.00 Credits

    Introduction to processing accounting information using commercial accounting software. Comparison of manual to computerized recording and processing of accounting transactions. Includes maintenance of chart of accounts and master files; processing sales, receivables, cash receipts, purchases, payables, and cash payments. Preparation of financial statements and other reports in computerized software systems and spreadsheet applications. Prerequisite:    ( (ACCT A101 UA C AND ACCT A102 UA C ) OR ACCT A201 UA C ) AND CIS A110 UA C
  • 3.00 Credits

    Introduces students to the federal and state laws and regulations that affect payroll and employment practices. Topics covered include calculation of wages, withholding taxes, health, retirement, and other voluntary deductions and preparation of payroll tax reports. Also includes recording and posting payroll information to accounting records manually and using computerized software. Prerequisite:    ( (ACCT A101 UA C AND ACCT A102 UA C ) OR ACCT A201 UA C ) AND CIS A110 UA C
  • 3.00 Credits

    Emphasizes preparation and analysis of workpapers to support year-end corporate financial statements. Includes an in-depth analysis of major balance sheet accounts and a study of financial statement presentation formats and requirements. Prerequisite:    ACCT A101 UA C AND ACCT A102 UA C AND ACCT A222 UA C AND CIS A110 UA C
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