Accounting (ACCNT)

101 (5) Survey of Accounting

Fundamental theories and concepts of accounting. Emphasizes applications of accounting information to various career programs, such as management, CIS, etc.

170 (5) Practical Accounting I

Prereq: MATH 51 or MATH 54, with a 2.0 grade or better or placement into MATH 60

Theory and practice of keeping adequate accounting records, and the use of various journals, ledgers and accounts. Offered through the accounting lab, self-paced, continuous entry.

171 (5) Practical Accounting II

Prereq: ACCNT 170 or BUS 210, with a 2.0 grade or better

Theory and practice of keeping adequate records, use of special journals, controlling accounts and subsidiary ledgers, periodic adjustments, closing procedures and preparation of financial statements. Offered through the accounting lab, self-paced, continuous entry.

172 (5) Practical Accounting III

Prereq: ACCNT 171 or BUS 210, with a grade of 2.0 or better

Corporate and Partnership Accounting. Cash flow statement, financial statement analysis and accounting principles. Offered through the accounting lab, self-paced, continuous entry.

173 (3) Practical Cost Accounting

Prereq: ACCNT 172 or BUS 210, with a grade of 2.0 or better

An introduction to job order, process cost and standard cost accounting for the occupational student. Offered through the accounting lab, self-paced, continuous entry.

175 (2) Practical Accounting Simulations

Prereq: BUS 220

A course in doing accounting simulations. Course is intended for students in the Associates in Accounting degree program who elect to take the Principles of Accounting classes instead of the Practical Accounting. Also useful for student who want some hands-on practice in doing accounting work. Offered through the accounting lab, self-paced, continuous entry.

179 (5) Federal Income Tax Preparation

Federal income tax law and preparation with primary emphasis on individual income tax.

180 (5) Accounting Systems

Prereq: CIS 110 or 121, and OFFCE 111, and ACCNT 171 or BUS 210, or permission of instructor

Introduction to accounting systems and computerized processing of accounting data. Students will learn about the flow of accounting data and documents in a business, the management and processing of the data in both a manual and computerized system and the preparation of output reports.

250 (2) Accounting Co-Op Seminar

Prereq: Instructor permission

A study and discussion of job searching, interviewing and personal life skills used in the accounting/business world.

255 (3) Cooperative Work Experience – Accounting

Prereq: Instructor permission, 10 or more hours of accounting

Cooperative education through on the job training in accounting. To be taken concurrently with ACCNT 250/251/252/253 Accounting Co-Op Seminar.

273 (5) Government Budget and Fund Accounting

Prereq: ACCNT 171 or BUS 210

(was Non-Profit and Fund Accounting)

Accounting practices for the growing not-for-profit segment of the economy (governmental units, educational institutions, hospitals, etc.) with a comparison to accounting for profit- making organizations.

275 (5) Payroll and Business Taxes

Prereq: ACCNT 170 or equivalent

Payroll preparations, payroll tax laws, accounting procedures and supplementary records. Preparation of required returns for federal and state payroll taxes and business taxes (includes manual and computerized payroll problems).

285 (5) Auditing and Advanced Analytical Techniques

Prereq: ACCNT 180 and CIS 136

A capstone class for majors in accounting. The course will utilize auditing techniques and concepts to solve problems in verifying the accuracy of accounting records. Computerized spreadsheet and audit programs will be utilized in solving problems in a team environment.

287 (3) Income Tax Practicum

Training in the preparation of the basic income tax forms and preparation of actual tax returns under the auspices of the VITA program.