ACCT 1000 This introductory course covers the fundamental accounting concepts and principles which are used in a business environment. These concepts are consistent with generally accepted accounting principles. The phrase "generally accepted accounting principles" (or "GAAP" consists of three important sets of rules: (1) the basic accounting principles and guidelines, (2) rules and standards issued by FASB and (3) the generally accepted industry practices. The course explores the role of accounting as a primary business information system.
ACCT 1003 This course continues to explore fundamental accounting concepts and principles. Topics include current and fixed assets, and current and long-term liabilities. Corporations and partnership business types are also explained and defined.
ACCT 1005 THIS COURSE IS THE SAME AS ENTR1200. This course is an introduction to basic accounting procedures including analyzing business transactions, recording transactions in the general journal, preparing financial statements, handling cash, and completing the accounting cycle for non-accounting majors. Prerequisites: None
ACCT 1206 This course covers the various state and federal laws pertaining to computation and payment of salaries and wages. Topics include preparation of employment records, payroll registers, employee earnings records, and state and federal reports.
Prerequisite: ACCT1000 Principles of Accounting I
ACCT 1236 This course covers the various state and federal laws pertaining to the computation and payment of salaries and wages. Topics include preparation of employment records, payroll registers, employee earnings records, and state and federal reports. Prerequisites: ACCT1000
ACCT 1306 This course covers the use of a computer spreadsheet program for accounting applications. Topics include managing multiple-sheet spreadsheets, creating and using charts and graphs, creating complex formulas, and creating and printing reports. Prerequisites: NONE
ACCT 1406 This course covers the major Internal Revenue Code sections that apply to the filing of individual and business income tax returns. Major topics covered include a history of income tax law, the tax formula, gross income and exclusions, business and personal deductions, and tax credits. Income tax form preparation is an integral part of this course.
ACCT 2000 This course is a comprehensive study of accounting theory and concepts with an analysis of the influence on financial accounting by various boards, associations, and governmental agencies. Topics include the income statement, balance sheet, cash, marketable securities, notes and accounts receivable, plant and intangible assets, and bonds and leases. Prerequisites: ACCT1003
ACCT 2003 This course is part two of a two-part course of study of accounting theory and concepts. Topics include long-term investments, current and contingent liabilities, bonds payable, leases, pension plans, owner's equity, and accounting for income taxes and earnings per share. Prerequisites: ACCT 2000
ACCT 2100 This course covers accounting for materials, labor, and factory overhead for a manufacturing entity. Other topics include the job order cost system, the process cost system, and accounting for scrap, spoiled goods, by-products, and joint products. Prerequisites: ACCT1000
ACCT 2103 Topics include cost-volume-profit relationships, differential costs and revenues, budgeting, standard costing, and cost analysis. Also included are quantitative techniques used for inventory control. Prerequisites: ACCT2100
ACCT 2200 This course is an introduction to computerized applications. Students will learn to prepare financial statements, setup both service and merchandise companies, analyze transactions, make payroll entries, reconcile bank accounts, journalize and post adjusting and closing entries.
Prerequisites: ACCT 1000
ACCT 2206 This course covers the application of generally accepted accounting principles for state and local governmental units. Topics include accounting for states, municipalities, and not-for-profit organizations with some federal government accounting. Prerequisites: ACCT1003