Accounting
Offered Fall, Spring and Summer Semesters
This course introduces basic accounting procedures for analyzing, recording and summarizing financial transactions, adjusting and closing the financial records at the end of the accounting cycle and preparing financial statements. An introduction to accounting theory is included in this course.
Offered Fall, Spring and Summer Semesters
Prerequisite: ACC 101
This course emphasizes managerial accounting theory and practice in basic accounting and procedures for cost accounting, budgeting, cost-volume analysis and financial statement analysis. The corporate form of business, as well as equity and debt financing, are included.
Offered Fall Semester
Prerequisite: ACC 101
This course is a study of the basic income tax structure from the standpoint of the individual, including the preparation of individual income tax returns.
Offered Fall and Spring Semesters
Prerequisite: ACC 101
This course introduces the major tasks of payroll accounting, employment practices, federal, state and local governmental laws and regulations, internal controls and various forms and records.
Offered Fall and Spring Semesters
Prerequisite: ACC 101
This course explores fundamental processes of accounting theory, including the preparation of financial statements.
Offered Spring and Summer Semesters
Prerequisite: ACC 201
This course covers the application of accounting principles and concepts to account evaluation and income determination, including special problems peculiar to corporations and the analysis of financial reports.
Offered Spring Semester
Prerequisite: ACC 124
This course is an introduction to tax reporting requirements and taxation of the proprietorship, partnership, S Corporation, C Corporation and limited liability company. Some form preparation is required.
Offered Fall and Summer Semesters
Prerequisite: ACC 102
This course is a study of the accounting principles involved in job order cost systems with a focus on information needed by manufacturing and service organizations. Included in this course is a study of financial information needed by managers for decision making, how this information is delivered and how it is used within business organizations.
Offered Spring and Summer Semesters
This course introduces microcomputer accounting using database software and/or electronic spreadsheets. This course utilizes electronic spreadsheets for maintaining and presenting financial data.
Offered Spring and Summer Semesters
This course includes the use of pre-designed integrated accounting software for accounting problems. The course introduces the student to integrated accounting software for recording transactions and preparing financial statements.
Offered Fall and Spring Semesters
Prerequisite: ACC 201
This course provides an advanced in-depth review of selected topics in accounting using case studies and individual and group problem-solving.