Course Listings

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& 203Principles of Accounting III5 CRSp

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.

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

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 244Individual Income Taxation5 CR REELF

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. Course is required for the Accounting Technician AAS degree.

Prerequisite: MATH 078/079.

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.

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