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Accounting (ACT)

ACT 101  (3 credit hours)  
Fundamentals of Accounting I  

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).

Attributes: Technical
Components: LEC: Lecture
ACT 102  (3 credit hours)  
Fundamentals of Accounting II  

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

Pre-requisite: ACT 101.
Attributes: Technical
Components: LEC: Lecture
ACT 177  (3 credit hours)  
Entrepreneurial Accounting  

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

Attributes: Course Also Offered in Modules, Technical
Components: LEC: Lecture
ACT 196  (3 credit hours)  
Payroll Accounting  

The design and implementation of modern payroll systems will be introduced in this course. Pre-Requisite: ACC 201 or Consent of Instructor. Lecture: 3.0 credits (45 contact hours).

Attributes: Course Also Offered in Modules, Technical
Components: LEC: Lecture
ACT 277  (3 credit hours)  
Managerial Accounting Topics  

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

Pre-requisite: ACC 202.
Attributes: Technical
Components: LEC: Lecture
ACT 279  (3 credit hours)  
Computerized Accounting Systems  

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).

Pre-requisite: ACC 201 or ACT 101 and ACT 102 or concurrent enrollment in ACT 102.
Attributes: Course Also Offered in Modules, Technical
Components: LEC: Lecture
ACT 281  (3 credit hours)  
Individual Taxation  

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

Pre-requisite: One semester of college accounting or consent of instructor.
Attributes: Technical
Components: LEC: Lecture
ACT 286  (3 credit hours)  
Financial Accounting Topics  

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).

Pre-requisite: ACC 201 or ACT 101 and ACT 102.
Attributes: Technical
Components: LEC: Lecture
ACT 290  (1-3 credit hours)  
Selected Topics in Accounting: (Topic)  

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.

Components: LEC: Lecture
ACT 295  (3 credit hours)  
Corporate and Partnership Taxation  

Emphasizes the study of federal and state tax laws applying to corporations, partnerships, and other entities. Lecture 3.0 credits (45 contact hours).

Pre-requisite: ACT 281 or consent of instructor.
Attributes: Technical
Components: LEC: Lecture
ACT 1771  (0.6 credit hours)  
Rationale for a Well Designed Accounting System  

Developing a well designed accounting system for the entrepreneur. Lecture: 0.6 credits (9 contact hours).

Components: LEC: Lecture
ACT 1772  (0.6 credit hours)  
Contractual and Legal Reporting Requirements  

Common contractual and legal reporting requirements. Lecture: 0.6 credits (9 contact hours).

Pre-requisite: ACT 1771 or consent of the instructor.
Components: LEC: Lecture
ACT 1773  (0.6 credit hours)  
Overview of Accounting for the Entrepreneur  

Overview of accounting for the entrepreneur. Lecture: 0.6 credits (9 contact hours).

Pre-requisite: ACT 1772 or consent of the instructor.
Components: LEC: Lecture
ACT 1774  (0.6 credit hours)  
Introduction to Computer Accounting Software to Record Basic Accounting Transactions  

Computer accounting software to record basic accounting transactions. Lecture: 0.6 credits (9 contact hours).

Pre-requisite: ACT 1773 or consent of instructor.
Components: LEC: Lecture
ACT 1775  (0.6 credit hours)  
Introduction to Computer Accounting Software to Generate Financial Statements  

Computer accounting software to generate financial statements. Lecture: 0.6 credits (9 contact hours).

Pre-requisite: ACT 1774 or consent of the instructor.
Components: LEC: Lecture
ACT 1961  (0.5 credit hours)  
Payroll Records  

Introduces the records required for today's payroll or human resource manager. Covers the relationship between Payroll and Human Resources and their common laws. Concludes with salary computations and methods to compute Gross Payroll. Lecture: 0.5 credit (7.5 contact hours).

Components: LEC: Lecture
ACT 1962  (0.5 credit hours)  
Payroll Taxes  

Covers federal and state tax withholding and employer-side payroll expenses. Lecture: 0.5 credit (7.5 contact hours).

Pre-requisite: ACT 1961.
Components: LEC: Lecture
ACT 1963  (0.5 credit hours)  
Accounting for Payroll  

Covers federal and state unemployment laws and accounting for payroll. Lecture: 0.5 credit (7.5 contact hours).

Pre-requisite: ACT 1961.
Components: LEC: Lecture
ACT 1964  (1 credit hours)  
Manual Payroll  

Requires the student to complete a Quarterly Payroll Simulation. Lecture: 1 credit (15 contact hours).

Pre-requisite: ACT 1962 & 1963.
Components: LEC: Lecture
ACT 1965  (0.5 credit hours)  
Computerized Payroll  

Requires the student to complete a Computerized Payroll Simulation. Lecture: 0.5 credit (7.5 contact hours).

Pre-requisite: ACT 1962 & 1963.
Components: LEC: Lecture
ACT 2791  (1 credit hours)  
Computer Accounting Basics  

Presents accounting concepts and principles for a merchandiser using computerized accounting software. Digital literacy 3.0 hours. Lecture: 1.0 credit (15 contact hours).

Pre-requisite: ACC 201 or ACT 101 and ACT 102 or concurrent enrollment in ACT 102.
Components: LEC: Lecture
ACT 2792  (1 credit hours)  
Computer Accounting Procedures  

Presents computerized accounting concepts and principles for businesses including service providers. Lecture: 1.0 credit (15 contact hours).

Pre-requisite: ACT 2791.
Components: LEC: Lecture
ACT 2793  (1 credit hours)  
Advanced Features and Controls  

Presents accounting concepts and principles for new businesses, including merchandisers, and covers internal controls. Lecture: 1.0 credits (15 contact hours).

Pre-requisite: ACT 2792.
Components: LEC: Lecture