Accounting (ACNT)
ACNT 1303
Introduction to Accounting I
CRT HRS:3 LEC HRS:2 LAB HRS:2 OTH HRS:0
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 OTH HRS:0
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 1329
Payroll and Business Tax Accounting
CRT HRS:3 LEC HRS:2 LAB HRS:2 OTH HRS:0
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 OTH HRS:0
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 1374
Computerized Accounting II
CRT HRS:3 LEC HRS:2 LAB HRS:2 OTH HRS:0
This course is a continuation of accounting study in a computerized environment.
Prerequisite: ACNT 1411.
ACNT 1411
Introduction to Computerized Accounting
CRT HRS:4 LEC HRS:2 LAB HRS:4 OTH HRS:0
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.
ACNT 1413
Computerized Accounting Applications
CRT HRS:4 LEC HRS:2 LAB HRS:4 OTH HRS:0
This course is the use of the computer to develop and maintain accounting records and to process common business applications for managerial decision-making.
Prerequisite: None.
ACNT 2266
Practicum - Accounting
CRT HRS:2 LEC HRS:0 LAB HRS:0 OTH HRS:14
This course provides practical, general workplace training supported by an individualized learning plan developed by the employer, college, and student.
Prerequisite: Program Coordinator Approval.
ACNT 2267
Practicum - Accounting
CRT HRS:2 LEC HRS:0 LAB HRS:0 OTH HRS:14
This course provides practical, general workplace training supported by an individualized learning plan developed by the employer, college, and student.
Prerequisite: Program Coordinator Approval.
ACNT 2309
Cost Accounting
CRT HRS:3 LEC HRS:2 LAB HRS:2 OTH HRS:0
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.
ACNT 2330
Government and Not-for-Profit Accounting
CRT HRS:3 LEC HRS:2 LAB HRS:2 OTH HRS:0
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 OTH 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.