ACC-102 - Workplace Accounting

Lecture: 3

Credit: 3

This course serves as an introduction to accounting that is used directly in the operation of small to mid-sized businesses. Topics covered will include an introduction to general ledgers, payroll accounting, computerized accounting, and tax accounting as well as inventory management and cost accounting.

ACC-111 - Introduction to Accounting

Lecture: 3

Credit: 3

An introduction to financial accounting theory and practice, with an emphasis on the accounting cycle and computer application thereof. This course is designed for non-business majors.

ACC-131 - Principles of Accounting I

Lecture: 4

Credit: 4

This first course covering the principles of accounting introduces the basic terms, concepts and procedures of accounting. The course is intended for students who will major in accounting or have chosen a career which requires extensive use of accounting information. During the course, the focus will be on the completion of the accounting cycle, including the preparation of journal entries, posting to the ledger, and the preparation of adjusting entries, financial statements and closing entries at the end of the accounting period. Special attention will also be given to special journals and subsidiary ledgers, the information needed to account for merchandising businesses, and the special accounting procedures related to cash, receivables, payables and systems of control.

ACC-132 - Principles of Accounting II

Lecture: 4

Credit: 4

The second course in the Principles of Accounting continues to study the terms, concepts, principles and procedures of financial accounting. This course will begin with a continuation of the first semester's focus upon the accounting methods required by specific accounting problems. Later in the semester, the focus will change to consider the different accounting methods prescribed for partnerships or corporations and to the analysis of financial statements. Prerequisite: ACC-131.

ACC-142 - Financial Accounting

Lecture: 3

Credit: 3

An introduction to financial accounting theory and practice with emphasis on the use and interpretation of financial statements.

ACC-146 - Managerial Accounting

Lecture: 3

Credit: 3

This course is designed as a broad, yet practical course in managerial accounting procedures. After preliminary consideration of the three cost elements of raw materials, labor and factory overhead, the costing concept will be applied to both job-order and process costing. Though the course will focus upon the procedures needed for manufacturers, consideration will also be given to service and merchandising entities. Finally, these procedures will be utilized for managerial decision making through Cost-Volume-Profit analysis, standard costing, analysis of variances and budget analysis. Prerequisite: ACC-131 or ACC-142.

ACC-161 - Payroll Accounting

Lecture: 3

Credit: 3

Payroll accounting emphasizes the methods of computing wages and salaries, the methods of keeping records and the preparation of government reports. Extensive coverage of federal and state laws impacting payroll accounting is provided. During the course of the semester, students will explore numerous manual and computerized payroll systems. Corequisite: ACC-131 or ACC-142.

ACC-231 - Intermediate Accounting I

Lecture: 3

Lab: 2

Credit: 4

This first course in Intermediate Accounting examines the generally accepted accounting principles applied in income determination and balance sheet presentation. The primary purpose is the preparation of financial statements in a meaningful, understandable and adequate manner for the external user. After a preliminary review of the basic accounting process, the content and format of the income statement and balance sheet, the course material will specifically consider the balance sheet classifications of cash, temporary investments, receivables, inventories, plant and intangible assets. Prerequisite: ACC-132 or ACC-142.

ACC-232 - Intermediate Accounting II

Lecture: 3

Lab: 2

Credit: 4

A continuation of ACC-231, this course will continue to examine the generally accepted accounting principles as applied to income determination and balance sheet preparation. The course will specifically consider the classification, recognition and valuation of current liabilities, bonds and other long-term liabilities, stockholders’ equity, dividends, dilutive securities and their effect on earnings per share, leases, pensions and income taxes. The course will conclude with coverage of the Statement of Cash Flows. Prerequisite: ACC-231.

ACC-261 - Income Tax Accounting

Lecture: 3

Credit: 3

Coverage of income tax returns for individuals, including filing requirements, gross income inclusions and exclusions, dependency requirements, itemized deductions, etc.

ACC-332 - Computer Accounting - QuickBooks

Lecture: 2

Credit: 2

This course is designed to apply the fundamental accounting principles in a computerized environment by using the text/workbook combined with computerized standard accounting software package. Also electronic spreadsheets will be explored. A prior knowledge of accounting is required and knowledge of Windows will be helpful. It is necessary that each student be able to set aside lab time to complete assignments, either in the computer labs or a similar computer with computerized standard accounting software package. Prerequisite: ACC-131 or ACC-142. Prerequisite or Corequisite: ACC-111.