Accounting (ACT)

Students are introduced to accounting terminology and general theoretical principles. The major focus of the course is on the accounting cycle and the communication of financial information to decision-makers. Lecture: 3 credits (45 contact hours).

Basic financial accounting concepts and methods are expanded to include accounting for partnerships and corporations. Lecture: 3 credits (45 contact hours).

Includes issues and concerns that are vital to small and medium-size businesses. Lecture: 3 credits (45 contact hours).

The design and implementation of modern payroll systems will be introduced in this course. Pre-Requisite: ACC 201 or Consent of Instructor. Lecture: 3 credits (45 contact hours).

The study of the uses of accounting information in managerial planning and control of organizations. Lecture: 3 credits (45 contact hours).

Applying accounting concepts and principles by using accounting software, for both service businesses and merchandisers. Includes internal control principles for both manual and computerized accounting systems. Digital literacy 3.0 hours. Lecture: 3.0 credits (45 contact hours).

The study of the theory and applications of federal and individual income taxes will be emphasized. Lecture: 3.0 credit hours.

Additional in-depth exposure to financial accounting procedures for classifying, recording, reporting, and disclosure; intended primarily for students enrolled in the Accounting Technology AAS program and the Accounting Option in the Business Administration AAS Program. Lecture: 3 credits (45 contact hours).

This course is designed to expand course offerings as new technology is developed, new issues evolve and/or to address local accounting issues. Topics may vary from semester to semester at the discretion of the instructor; courses may be repeated with different topics to a maximum of six credit hours. Lecture: 1-3 hours. Prerequisite: Consent of instructor.

Emphasizes the study of federal and state tax laws applying to corporations, partnerships, and other entities. Lecture 3 credits (45 contact hours).