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Accounting


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Course Listings


ACCT 101INTRODUCTION TO ACCOUNTING CONCEPTS5.0 CRRE   F, W, Sp

Provides students with an introduction to the field of accounting. Topics include the accounting cycle, accounting for and presentation of assets, liabilities, and owner?s equity.

Prerequisite: MATH 079 or TECH 079 or higher with a grade of C or higher or instructor permission.


ACCT 135ACCOUNTING FOR NON-ACCOUNTANTS5.0 CRRE   S, W, Sp

Introduces the basic elements of financial and managerial accounting. Topics include an overview of the accounting cycle, financial statement preparation, elements of statement analysis, break-even analysis, CVP analysis, and an overview of budgeting.

Prerequisites:Math 079 or TECH 079 or higher with a grade of C or higher or instructor permission.


ACCT 150PAYROLL ACCOUNTING AND BUSINESS TAX REPORTING5.0 CRRE   Sp

Gives students experience in payroll accounting and business tax reporting. Topics include: payroll processing, payroll tax return preparation, and preparation of excise tax returns.

Prerequisite: MATH 088/089 or TECH 088/089 and ACCT 101 or instructor permission.


ACCT&201PRINCIPLES OF ACCOUNTING I5.0 CRE   F, W

Includes an introductory study of financial accounting and accounting theory. Includes an in-depth study of the accounting cycle for service organizations, provides an introduction to merchandising transactions, cash, marketable securities, receivables, and inventory. (Formerly known as ACCT 231)

Prerequisites: MATH 088 or TECH 088 with a grade of C or higher or instructor permission. No previous accounting courses are required.


ACCT&202PRINCIPLES OF ACCOUNTING II5.0 CRE   W

Studies the components of a simple corporate balance sheet including application to transactions in areas such as current liabilities, long-term assets, bonds, and stocks. Also introduces the statement of cash flows and financial statement analysis. Financial accounting theory is discussed and applied throughout the course. (Formerly known as ACCT 232)

Prerequisite: ACCT& 201 (was ACCT 231) with a grade of C or better.


ACCT&203PRINCIPLES OF ACCOUNTING III5.0 CRE   S, W, Sp

Emphasis on accounting information as a planning and analysis tool to support management decision-making. Topics include manufacturing costs, job order costing, budgeting, break-even and cost-volume-profit anaysis,relevant costs, capital investment decisions, and performance measurement. (Formerly known as ACCT 233)

Prerequisites: ACCT& 201 (was ACCT 231) with a grade of C or better and basic spreadsheet skills.


ACCT 241INTRO TO QUICKBOOKS5.0 CRRE  

Provides experience with a multi-function electronic accounting system. Covers entering business transactions in the general ledger and subsidiary accounts such as payroll, accounts receivable, accounts payable, inventory, and fixed assets. Presents common accounting problems associated with the electronic accounting process. This course can be used as a stand-alone course for experienced professionals.

Prerequisites: ACCT 101 or ACCT& 201 and CS 110 or CS 111, or instructor permission.


ACCT 244INDIVIDUAL INCOME TAXATION5.0 CRRE  

Explores the fundamental concepts of federal income taxation as it relates to individuals with some attention to sole proprietorships. Topics include federal tax structure, income inclusions and exclusions, deductions, and credits. The course also includes practice in preparing individual returns and related schedules.

Prerequisite: MATH 078/079 or TECH 078/079.


ACCT 275ACCOUNTING TECH CAPSTONE5.0 CRRE   W

Prepares students for the workplace by providing a review and extension of skills acquired in previous courses. Topics include accounting cycle review, adjusting entries, problems in QuickBooks, payroll accounting, and internal control principles.

Prerequisites: ACCT 150, ACCT& 201 and ACCT 241 or instructor permission.


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