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: 3.0 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 3.0 credits (45 contact hours).

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

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

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

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

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).

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

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

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

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

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