The Small Business Accounting Certificate is designed to provide accounting skills for an entrepreneur to start or manage a business, or for administrative personnel involved in the accounting function of a business.
This is a sample course sequence. Please contact your program advisor regarding your academic plans.
ACCT 1010 This course covers the fundamental accounting concepts and principles which are used in a business environment to provide reports on the economic condition of a sole proprietor organization. The focus will be on the accrual method of accounting, utilizing Generally Accepted Accounting Principles (GAAP) to analyze and record transactions. The ultimate objective is to understand the effects of these transactions in order to provide timely and relevant information in the form of financial statements. This course provides detailed information on topics of the accounting cycle, journalizing, posting, trial balances, adjusting entries, financial statements, cash reconciliations and internal control.
ACCT 1206 This course covers the various payroll procedures of federal laws pertaining to computation and payment of salaries and wages, and the reporting requirements for various state and federal agencies. Topics include coverage of the Federal Fair Labor Standards Act and other federal laws, preparation of journal entries, payroll registers, and employee earnings records, calculation of social security and federal income tax withholding, coverage of state and federal unemployment compensation taxes, preparation of federal and state payroll tax forms and reports, and knowledge of federal payroll tax deposit requirements. Prerequisite: ACCT1010
ACCT 1306 This course provides instruction in the concepts, procedures, and application of electronic spreadsheets for accounting application. Topics include managing multiple-sheet spreadsheets, creating and using charts and graphs, creating complex formulas, and creating and printing reports. Course will prepare students for the Microsoft Specialist Certification exam. Prerequisites: None
ACCT 2200 This course is an introduction to computerized accounting applications. Emphasis is placed on entering business transactions, the effect of generally accepted accounting principles (GAAP) on these transactions, and the formation of financial statements. Students will learn to prepare financial statements, setup both service and merchandise companies, update a chart of accounts, analyze transactions, make payroll entries, reconcile bank accounts, journalize and post adjusting and closing entries. At the end of this course, a certification exam is offered. After passing the exam, the student will achieve the designation of QuickBooks Certified User. Prerequisite: ACCT 1010