ACC 100 (5)
Practical Accounting Procedures
Practical approach to the study of accounting for office, sales, and small business personnel. Includes the basic accounting cycle, special journals, and procedures for controlling cash and payroll accounting. Accounting systems and procedures for small businesses are stressed. Five lecture. Spring, Fall.
ACC 101 (3)
Principles of Financial Accounting
Financial accounting theory as applied to corporate form of business involving service and merchandising activities. Includes analysis and recording of business transactions and preparation of financial statements. Prerequisite: MAT 142 or ACC 100 or placement. Three lecture. Spring, Fall, Summer.
ACC 102 (3)
Principles of Managerial Accounting
Accounting theory and practice as it applies to the uses of accounting information in the management decision making process of an organization. Introduces manufacturing accounting (job order, process cost, and standard cost systems) and budgeting. Prerequisite: ACC 101. Three lecture. Spring, Fall, Summer.
ACC 103 (3)
Basic Office Accounting I
Techniques, tools, and composition of a basic bookkeeping system. Includes journalizing an opening entry, journalizing and posting routine transaction from source documents, closing entries, preparing simple financial statements and preparing a post adjusting trial balance to complete the bookkeeping cycle. For non-accounting majors. Three lecture.
ACC 104 (3)
Basic Office Accounting II
Developing and maintaining a set of books for small business. Includes an introduction to the following: special journals, payroll systems, sales taxes, bad debts, depreciation, notes and interest, accruals, and the partnership and corporate form of business. For non-accounting majors. Prerequisite: ACC 103. Three lecture.
ACC 105 (3)
Income Tax I
Internal Revenue Service Code and Regulations as they pertain to the individual. Tax principles are applied to problems and the preparation of the individual income tax return. Three lecture. Spring.
ACC 109 (3)
Budget & Forecasting
Roles, techniques, and uses of budgeting and forecasts. Application of budgets, and forecasting management decision-making and control. Prerequisite: ACC 101. Three lecture.
ACC 110 (3)
Payroll Accounting
A course that provides comprehensive and practical instruction in manual and computerized preparation and calculation of a business’s payroll records and tax returns. Prerequisite: ACC 100 or ACC 101 or instructor’s consent. Three lecture. Spring.
ACC 112 (2)
Managing Cash Flows
This course prepares organizational managers, business owners, and others to use financial statements in the preparation of developing, understanding, and analyzing cash flow statements. Two lecture. Fall.
ACC 206 (3)
Computerized Accounting
Electronic data processing systems as they apply to accounting systems. Provides hands-on experience with microcomputer hardware and software packages. Includes accounting cycle transaction and management decision-making applications. Three lecture. Fall.
ACC 210 (3)
Financial Statement Analysis
Characteristics of financial statements with a review
of basic accounting principles as applied to financial statements. Emphasizes developing the tools and techniques used in analyzing financial statements, including the use of computer spreadsheets.
Three lecture.
ACC 289 (1–6)
Accounting Internship
Designed for students who are looking for paid or voluntary, practical application of applied accounting principles. Agreed upon internship will have a direct link to responsibilities regarding the business aspects of transaction analysis, journalizing, adjusting, posting, creating financial statements, and doing fundamental evaluation of the statements. Credit hours will be negotiated based on the successful completion of a course contract. Each credit hour requires the completion of a minimum of 45 hours of related work as indicated by the course contract. Prior experience or course work in the area of interest is required. One to six variable credit hours. May be taken for S/U credit.
ACC 298 (1–6)
Special Topics
Designed to meet the needs of an individual(s) with interest in pursuing an original topic in an instructional area under faculty supervision. One to six variable credit hours.
This catalog was prepared on the basis of the best information available at the time of publication. All information is subject to change without notice, obligation, or liability.