ACC 100 (5)
Practical Accounting Procedures
Practical accounting offers a step by step approach to the study of accounting. This includes accounting for service, merchandising, and small business operations. The course includes the financial statements, basic accounting cycle, special journals, procedures for controlling cash and payroll accounting. Computerized accounting systems and procedures for small businesses are stressed. Five lecture.
ACC 108 (3)
Practical Accounting Procedures I
Offers a step by step approach to the study of accounting for service, merchandising, and small business operations. This course includes analyzing business transactions, recording transactions in the general journal, positing to the general ledger, preparing adjusting and closing entries. Also, this course encompasses the preparation of the income statement, balance sheet, and the statement of owner's equity through the use of the worksheet. The three business formations (sole proprietor, partnership, and corporation) are discussed along with the issues of accounting for all three forms of ownership. Three lecture. Fall, Spring, Summer.
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.
ACC 110 (3)
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 108 or *ACC 255 or Consent of Instructor. Three lecture. Fall.
ACC 111 (3)
Practical Accounting Procedures 2
Continues the step by step approach to the study of accounting for service, merchandising, and small business operations where ACC 108 leaves off. This course includes all four of the financial statements, basic accounting cycle, special journals, special ledgers, procedures for controlling cash and payroll accounting. Prerequisite: ACC 108 or Consent of Instructor. Three lecture. Spring.
ACC 206 (3)
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.
ACC 255 (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: ACC 108 and MAT 140 or MAT 142 or placement beyond MAT 142 or Consent of Instructor. Three lecture. Fall, Spring.
ACC 256 (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 255. Three lecture.
ACC 289 (1–6)
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 198/298 (1–6)
Designed to meet the needs of an individual(s) who has an interest in pursuing an original topic in an instructional area under faculty supervision.
Professional Payroll Certificate Review (3)
This course prepares students to complete successfully the Federal Payroll Certification or the Certificate Payroll Professional Exam. This certification prepares employees for advancement and other professional positions in large and midap corporations. Three lecture.
*Course has additional pre or co-requisite(s).