Accounting (ACNT)

ACNT 1303

Introduction to Accounting I

CRT HRS:3   LEC HRS:2   LAB HRS:2

This course is a study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis is placed on understanding the complete accounting cycle and preparing financial statements, bank reconciliation, and payroll.

Prerequisite: None.

ACNT 1304

Introduction to Accounting II

CRT HRS:3   LEC HRS:2   LAB HRS:4

This course is a study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment, and valuation of inventories in a manual and computerized environment.

Prerequisite: ACNT 1303.

ACNT 1311

Introduction to Computerized Accounting

CRT HRS:3   LEC HRS:2   LAB HRS:2

This course is an 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.

Prerequisite: ACNT 1303, ITSC 1409 or COSC 1301.

ACNT 1329

Payroll and Business Tax Accounting

CRT HRS:3   LEC HRS:2   LAB HRS:2

This course is a study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment.

Prerequisite: ACNT 1303.

ACNT 1331

Federal Income Tax: Individual

CRT HRS:3   LEC HRS:2   LAB HRS:2

This course is a study of the federal tax laws currently implemented by the IRS, providing a working knowledge of preparing income tax returns for the individual.

Prerequisite: ACNT 1303.

ACNT 2309

Cost Accounting

CRT HRS:3   LEC HRS:2   LAB HRS:2

This course is a study of budgeting, cost analysis and cost control systems using traditional and contemporary costing methods and theories in decision making, including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. An introduction to alternative costing methods such as activity-based and just-in-time costing is included.

Prerequisite: ACCT 2401 and ACCT 2402.

ACNT 2330

Government and Not-for-Profit Accounting

CRT HRS:3   LEC HRS:2   LAB HRS:2

This course is a study of basic concepts and techniques of fund accounting and financial reporting for governmental and not-for-profit entities. The accounting cycle for funds and account groups and related financial statements will also be covered.

Prerequisite: ACNT 1303.

ACNT 2331

Internal Control and Auditing

CRT HRS:3   LEC HRS:3   LAB HRS:0

This course is the study of internal controls and auditing standards and processing used by internal auditors, managers, and independent public accountants.

Prerequisite: ACNT 1303.