Accounting

Courses

ACC 120: Prin of Financial Accounting

Program
Credits 4 Class Hours 3 Lab Hours 2
Clinical Experience Hours
0

This course introduces business decision-making using accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations.

Corequisites

MAT 003 or BSP 4003

Notes

This course has been approved for transfer under the CAA as a pre-major and/or elective course requirement. This course has been approved for transfer under the ICAA as a pre-major and/or elective course requirement.

ACC 121: Prin of Managerial Accounting

Program
Credits 4 Class Hours 3 Lab Hours 2
Clinical Experience Hours
0

This course includes a greater emphasis on managerial and cost accounting skills. Emphasis is placed on managerial accounting concepts for external and internal analysis, reporting and decision-making. Upon completion, students should be able to analyze and interpret transactions relating to managerial concepts including product-costing systems.

State Prerequisite Courses
Notes

This course has been approved for transfer under the CAA as a pre-major and/or elective course requirement. This course has been approved for transfer under the ICAA as a pre-major and/or elective course requirement.

ACC 140: Payroll Accounting

Program
Credits 2 Class Hours 1 Lab Hours 3
Clinical Experience Hours
0

This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.

State Prerequisite Courses

ACC 150: Accounting Software Appl

Program
Credits 2 Class Hours 1 Lab Hours 3
Clinical Experience Hours
0

This course introduces microcomputer applications related to accounting systems. Topics include general ledger, accounts receivable, accounts payable, inventory, payroll, and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting package to solve accounting problems.

State Prerequisite Courses