ACCT& 201Principles of Accounting I5 CR ELECF, 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.
Prerequisites: BUS 104, MATH 088 with a grade of C or higher or instructor permission.
No previous accounting courses are required.
ACCT& 202Principles of Accounting II5 CR ELECW, Sp
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.
Prerequisite: ACCT& 201 (was ACCT 231) with a grade of C or better and BUS 104 with
a grade of C or better or MATH& 125 or higher Co-requisite: MATH& 125 or higher
ACCT 101Introduction to Accounting Concepts5 CR REELF, 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: BUS 100, MATH 079 or higher with a grade of C or better or instructor
permission. Concurrent requirement: BUS 100 if not previously taken.
ACCT 135Accounting for Non-Accountants5 CR
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 higher with a grade of C or higher or instructor permission.
ACCT 150Payroll Accounting and Business Tax Reporting5 CR REELSp
Gives students experience in payroll accounting and business tax reporting. Topics
include payroll processing, payroll tax return preparation, and preparation of excise
tax returns. Context: Course is designed as a stand-alone course. Not intended for
transfer.
Prerequisite: BUS 104 or higher and ACCT 101 or instructor permission
ACCT 241Intro to Quickbooks5 CR REELF
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 275Accounting Tech Capstone5 CR REELSp
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: A grade of C or better in ACCT 150, ACCT& 202, and ACCT 241 or instructor
permission.
ACCT 288Cooperative Work Experience1 CR - 15 CR
Provides work-based learning experience in a specific program of study. Individualized
student outcomes are developed, focusing on behaviors that contribute to workplace
success.
Prerequisites: Instructor or Cooperative Education Coordinator permission Concurrent
requirements: COLL 289 or BUS 294 must be taken prior to or concurrent with this
course.
ACCT 299Independent Study1 CR - 10 CR
Offers individualized learning opportunities for knowledge or skill development. Content
and expectations are established between the student and instructor, and documented
in an Independent Study contract.
Prerequisites: By instructor permission only.