ACCT 101C           Accounting I

An introduction to accounting procedures and principles covering the accounting cycle, accounting for a merchandising business, special journals, control over cash, receivables, and inventories. A grade of C or higher must be achieved to continue with the next Accounting course.

Lecture Hours: 3   Lab/Practicum/Clinical Hours: 0    Credit Hours:3

ACCT 102C           Accounting II

A continuation of the fundamentals of accounting concepts and procedures, including the following topics: depreciation, payroll, notes payable, bonds, partnerships and corporations. A grade of C or higher must be achieved to continue with the next accounting course. (Prerequisite: a grade of C or better in ACCT 101C)

Lecture Hours: 3   Lab/Practicum/Clinical Hours: 0    Credit Hours: 3

ACCT 110C           Managerial Accounting

A study of the analysis, reporting, and use of accounting data as a management tool for planning, control, and decision-making. Specific areas of study include break-even analysis, financial statement analysis, cost classification and allocation, standard costing and variance analysis, and budgeting. (Prerequisite: ACCT 102C)

Lecture Hours: 3   Lab/Practicum/Clinical Hours: 0   Credit Hours: 3

ACCT 205C           Intermediate Accounting I

A review of the overall accounting cycle, followed by an in-depth study of accounting concepts and FASB statements dealing with topics to include balance sheets, income statements, receivables, inventories, and cash flows. (Prerequisite: ACCT 102C)

Lecture Hours: 4   Lab/Practicum/Clinical Hours: 0   Credit Hours: 4

ACCT 206C           Intermediate Accounting II

A study of accounting principles dealing with asset acquisition and retirements, long-term investments, current and contingent liabilities, debt securities and equity securities, capital structure of corporations, revenue recognition, and leases. (Prerequisite: ACCT 205C)

Lecture Hours: 4   Lab/Practicum/Clinical Hours: 0   Credit Hours: 4

ACCT 230C           Taxes

A study of the Internal Revenue Tax Code as it relates to individuals and small businesses. This course will include an examination of income recognition, deductions for and from AGI, tax credits, depreciation calculations, and analysis of capital gains and losses. The student will apply this knowledge in preparation of income tax returns and related forms. (Prerequisite: ACCT 102C or permission of the department chair of Accounting)

Lecture Hours: 4   Lab/Practicum/Clinical Hours: 0   Credit Hours: 4

ACCT 250C           Cost Accounting

Provides cost accounting fundamentals including manufacturing statements, job cost systems, process cost systems, standard costs, and cost analysis. (Prerequisite: ACCT 102C)

Lecture Hours: 3   Lab/Practicum/Clinical Hours: 0   Credit Hours: 3

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