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  • ACCT1000 Principles of Accounting I 4
    Description
    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.

    Credits: 4

    Effective Dates: 02/20/1998 - 12/31/9999

    Course Outline: ACCT1000

  • ACCT1003 Principles of Accounting II 4
    Description
    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.

    Credits: 4

    Effective Dates: 02/20/1998 - 12/31/9999

    Course Outline: ACCT1003

  • ACCT1005 Principles of Bookkeeping 2
    Description
    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

    Credits: 2

    Effective Dates: 02/20/1998 - 12/31/9999

    Course Outline: ACCT1005

  • ACCT1100 Business Law and Ethics 3
    Description
    ACCT 1100 This course is an introductory course in the principles of law as they apply to citizens and business.

    Credits: 3

    Effective Dates: 02/20/1998 - 12/31/9999

    Course Outline: ACCT1100

  • ACCT1106 Accounting Mathematics 3
    Description
    ACCT 1106 This course includes a review of the basics of arithmetic and algebra. The focus is on business and financial operations concepts with a strong emphasis on problem solving.

    Credits: 3

    Effective Dates: 04/01/1998 - 12/31/9999

    Course Outline: ACCT1106

  • ACCT1206 Payroll Accounting 2
    Description
    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

    Credits: 2

    Effective Dates: 08/24/2014 - 12/31/9999

    Course Outline: ACCT1206

  • ACCT1226 Payroll Accounting 3
    Description
    ACCT 1226 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. A special business project will be required. Prerequisites: ACCT1000

    Credits: 3

    Effective Dates: 08/25/2008 - 05/19/2015

    Course Outline: ACCT1226

  • ACCT1236 Business Payroll 2
    Description
    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

    Credits: 2

    Effective Dates: 08/25/2008 - 12/31/9999

    Course Outline: ACCT1236

  • ACCT1306 Spreadsheets 3
    Description
    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: COMC1400

    Credits: 3

    Effective Dates: 02/20/1998 - 12/31/9999

    Course Outline: ACCT1306

  • ACCT1406 Income Tax 4
    Description
    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.

    Credits: 4

    Effective Dates: 02/20/1998 - 12/31/9999

    Course Outline: ACCT1406

  • ACCT2000 Intermediate Accounting I 4
    Description
    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

    Credits: 4

    Effective Dates: 02/20/1998 - 12/31/9999

    Course Outline: ACCT2000

  • ACCT2003 Intermediate Accounting II 4
    Description
    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

    Credits: 4

    Effective Dates: 02/20/1998 - 12/31/9999

    Course Outline: ACCT2003

  • ACCT2100 Cost Accounting I 4
    Description
    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

    Credits: 4

    Effective Dates: 02/20/1998 - 12/31/9999

    Course Outline: ACCT2100

  • ACCT2103 Cost Accounting II 4
    Description
    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

    Credits: 4

    Effective Dates: 02/20/1998 - 12/31/9999

    Course Outline: ACCT2103

  • ACCT2200 Accounting Computer Applications I 3
    Description
    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

    Credits: 3

    Effective Dates: 02/20/1998 - 12/31/9999

    Course Outline: ACCT2200

  • ACCT2203 Accounting Computer Applications II 3
    Description
    ACCT 2203 This course involves the use of a commercial accounting software package to complete an accounting simulation. Topics include depreciation and fixed assets. Prerequisites: ACCT 2000

    Credits: 3

    Effective Dates: 02/20/1998 - 12/31/9999

    Course Outline: ACCT2203

  • ACCT2206 Fund/Nonprofit Accounting 3
    Description
    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

    Credits: 3

    Effective Dates: 02/20/1998 - 12/31/9999

    Course Outline: ACCT2206

  • ACCT2306 Auditing 3
    Description
    ACCT 2306 This course is the fundamental course in external auditing. The course will be a practical application of external auditing as it applies to public accounting. Prerequisites: ACCT1000

    Credits: 3

    Effective Dates: 02/20/1998 - 12/31/9999

    Course Outline: ACCT2306

  • ACCT2400 Personal Financial Management 2
    Description
    ACCT 2400 This course covers the major aspects of personal finance including budgeting, credit, insurance, tax planning, investing and retirement and estate planning.

    Credits: 2

    Effective Dates: 10/31/2000 - 12/31/9999

    Course Outline: ACCT2400