Courses

ACCT2401
Principles of Accounting I - Financial
This course introduces accounting concepts, principles, and procedures with an emphasis on financial accounting statements for corporations and accounting processes for a service and merchandise enterprise. The course focuses on elements of the balance sheet and income statement including current, plant and intangible assets, deferrals, accruals, current and long-term liabilities, and stock transactions. In addition, ethics, accounting systems and control, short and long-term securities are also studied. This course has a computerized lab, utilizing interactive financial accounting software. Note: Students who have not had high school accounting or have not worked in accounting may wish to take ACNT 1303 Introduction to Accounting l, before taking this course. Lecture Hrs = 3, Lab Hrs = 3
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ACCT2402
Principles of Accounting II-Managerial
This course emphasizes managerial accounting concepts, including a study of cost behavior, budgeting, cost-volume profit analysis, manufacturing cost accounting, variance analysis, and cost controls. Tax and management decisions, cash flows, responsibility accounting, ethics and corporate structure analysis are also studied. A research component is required for honors credit. This course has a computerized lab, utilizing interactive managerial accounting software. Lecture Hrs = 3, Lab Hrs = 3
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ACNT1303
Introduction to Accounting I
A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations, and payroll. Lecture Hrs = 3, Lab Hrs = 0
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ACNT1311
Introduction to Computerized Accounting
Introduction to utilizing the computer in maintaining accounting records, making management decisions, and processing common business applications with primary emphasis on a general ledger package. Students will utilize an integrated general ledger software package, including accounts receivable, accounts payable, inventories, and payroll systems. (Fall Only) Lecture Hrs = 2, Lab Hrs = 2
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ACNT1313
Computerized Accounting Applications
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 spreadsheet and/or data base package/program. (Spring Only) Lecture Hrs = 2, Lab Hrs = 2
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ACNT1329
Payroll and Business Tax Accounting
A study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment. Students will learn to process payroll and maintain personnel and payroll information required by current laws. Course will also include accounting for franchise taxes, sales tax, and an overview of taxes relating to partnerships and corporations. (Spring Only) Lecture Hrs = 3, Lab Hrs = 0
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ACNT1331
Federal Income Tax: Individual
A study of the laws currently implemented by the IRS, providing a working knowledge of preparing taxes for the individual. The course focuses on identifying the determinants of taxable income, selection and use of proper forms, and compilation of income tax due. The use of computer tax program is included. Lecture Hrs = 3, Lab Hrs = 0
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ACNT2302
Accounting Capstone
A learning experience that allows students to apply broad knowledge of the accounting profession through discipline specific projects involving the integration of individuals and teams performing activities to simulate workplace situations. Lecture Hrs = 3, Lab Hrs = 0
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ACNT2303
Intermediate Accounting I
Critical analysis of generally accepted accounting principles, concepts, and theory underlying the preparation of financial statements. Emphasis on current theory and practice. In addition, this course includes the study of present and future value concepts; current, plant, and intangible assets; some payroll theory; other financial accounting topics. (Fall Only) Lecture Hrs = 3, Lab Hrs = 0
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ACNT2304
Intermediate Accounting II
Continued in-depth analysis of generally accepted accounting principles underlying the preparation of financial statements including comparative analysis and statement of cash flow. In addition, special emphasis on corporation accounting, stockholder's equity, retained earnings, current and long-term liabilities, pensions, statement of cash flows, and other financial topics. (Spring Only) Lecture Hrs = 3, Lab Hrs = 0
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ACNT2309
Cost Accounting
A study of budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. The course also includes cost allocations, break-even analysis, profit-volume ratio, standard, direct and variable costing. (Fall Only) Lecture Hrs = 3, Lab Hrs = 0
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ACNT2386
Internship--Accounting Technology/Technician and Bookkeeping
A work-based learning experience that enables the student to apply specialized occupational theory, skills and concepts. A learning plan is developed by the college and the employer. Mentored and supervised by a workplace employee, the student achieves objectives that are developed and documented by the college. The experience may be paid or unpaid, MUST be in accounting related job for a minimum of 13 hours per week. Students must have an approved job site by the second class of the semester. As a capstone elective, this class must be taken in the student's last semester of the Accounting Technician Certificate. Lecture Hrs = 0, Lab Hrs = 0, External Hrs = 13
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ACNT2387
Internship--Accounting Technology/Technician and Bookkeeping
A work-based learning experience that enables the student to apply specialized occupational theory, skills and concepts. A learning plan is developed by the college and the employer. Mentored and supervised by a workplace employee, the student achieves objectives that are developed and documented by the college. The experience may be paid or unpaid, MUST be in accounting related job for a minimum of 13 hours per week. Students must have an approved job site by the second class of the semester. As a capstone elective, this class must be taken in the student's last semester of the Advanced Accounting Technician Certificate. Lecture Hrs = 0, Lab Hrs = 0, External Hrs = 13
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ACNT2389
Internship--Accounting
A work-based learning experience that enables the student to apply specialized occupational theory, skills and concepts. A learning plan is developed by the college and the employer. Mentored and supervised by a workplace employee, the student achieves objectives that are developed and documented by the college. The experience may be paid or unpaid, MUST be in accounting related job for a minimum of 13 hours per week. Students must have an approved job site by the second class of the semester. As a capstone elective, this class must be taken in the student's last semester of the AAS Accounting Technology degree. Lecture Hrs = 0, Lab Hrs = 0, External Hrs = 13
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