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 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)

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 255 or Consent of Instructor. Three lecture.

 

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.

 

ACC 255 (3)  

 ACC 2201

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 100 or MAT 140 or placement beyond prerequisite courses. Three lecture.

 

ACC 256 (3)

 ACC  2202

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)

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.

 

*Course has additional pre or co-requisite(s).

 

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