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ACNT 1191,
1291, 1391. Current Accounting Applications
1191 (1-1-0)
1291 (2-2-0)
1391 (3-3-0)
Selected
instruction related to the modern needs of business, industry,
government and other institutions. The course is designed to allow
flexibility in accounting course content needed to meet the
particular instructional needs of the student.
ACCT 2401.
Financial Accounting. (4-3-3)
Prerequisite:
High School Bookkeeping or ACNT 1303.
A study of
the basic fundamentals of accounting emphasizing the structure,
relationships, concepts and principles, systems and controls, the
accounting cycle for service and merchandising type enterprises,
including special journals and ledgers, notes and interests,
deferrals and accruals, receiving and merchandise inventory,
depreciation applied to plant assets, payroll and sales taxes. Lab
Fee: $15.00.
ACCT 2402.
Managerial Accounting. (4-3-3)
Prerequisite:
Accounting 2401.
This is a
study of principles as applied to partnerships and corporations;
control accounting applied to departments and branches,
manufacturing process and job order costs, budgetary control and
standard costs; income taxes, cost relationships, special analysis
and reports, statement types and analysis used in decision-making.
Systems information and procedures used in management planning and
control are also covered. Lab Fee: $15.00.
ACNT 1303.
Introduction to Accounting. (3-3-0)
An
introduction to bookkeeping and accounting in which the principles
of double entry bookkeeping will be studied. Emphasis is placed on
journalizing, posting to ledger accounts, trial balances, financial
statements, adjusting and closing entries. Business forms,
vouchers, interest and discounts are also studied. This course is
designed for terminal students and for students who have not had
high school bookkeeping. This course is not designed as a transfer
course.
ACNT 1311.
Intro. to Computerized Accounting Systems. (3-3-0)
Prerequisite:
Elementary Accounting or Financial Accounting or approval of
instructor.
A study of
the fundamental principles of accounting using the microcomputer to
solve accounting problems. Emphasis is on the closing entries to
the ledger, post-closing trial balance, depreciation, accounts
receivable, accounts payable, payroll and financial statement
analysis. A comprehensive accounting problem or a comprehensive
practice set will conclude this course. Lab Fee: $15.00
ACNT 1313.
Computerized Accounting Applications. (3-3-0)
Prerequisite:
ACNT 1311 and ACCT 2401 or consent of instructor.
A study of
utilizing the computer to develop and maintain accounting record
keeping systems, make management decisions, and process common
business applications with emphasis on utilizing a commercial
accounting package. Some spreadsheet and word processing application
will be utilized. Lab Fee: $15.00
ACNT 1331.
Federal Income Tax. (3-3-0)
Prerequisite:
Approval of Division Chairperson or Instructor.
This course
primarily focuses on federal income taxation for individuals.
Emphasis is placed on the preparation of Form 1040, along with
various supporting schedules. Also covered are the areas of
partnership taxation, corporate taxation and tax administration.
Attention is also placed on the use of data processing equipment in
the preparation of the various tax forms and schedules.
ACNT 2382.
Cooperative Education-Accounting Technician. (3-1-20)
Prerequisite:
Approval of Division Chairperson or instructor.
A
comprehensive treatment of career related activities encountered in
the student's area of specialization. Under supervision of the
college and the employer, the student combines classroom learning
with work experience. Internship is open only to students enrolled
in the Associate in Applied Science Degree program. Lab Fee: $15.00.
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