Credits: 3 Presents the basic elements and concepts of accounting, with emphasis on the procedures used for maintaining journals, ledgers, and other related records, and for the completion of end-of-period reports for small service and merchandising businesses.
Credits: 3 Studies federal and state employment laws and their effects on personnel and payroll records. The course is non-technical and is intended to give students a practical working knowledge of the current payroll laws and actual experience in applying regulations. Students are exposed to computerized payroll procedures.
Credits: 4 Continues the study of accounting principles as they apply to partnerships and corporations. Major topics include stocks and bonds, investments, cash flow statements, financial analysis, budgeting, and cost and managerial accounting.
Credits: 3 Introduces the capabilities of computer applications in accounting. Includes solving accounting problems of a financial nature and hardware and software controls.
Credits: 3 Studies of basic concepts of federal income taxation, including gross income, deductions, accounting periods and methods, and property transactions, with emphasis on taxation of individuals and sole proprietorships.
Credits: 2 Prepares the students for preparation of federal and state income tax returns for individuals. Emphasis is placed on form preparation with the use of tax software.
Credits: 3 Introduces spreadsheets as an accounting tool. Using an accounting perspective, the student applies fundamental spreadsheet concepts. The spreadsheet is used as a problem solving and decision making tool.
Credits: 4 Focuses on comprehensive analysis of generally accepted accounting principles (GAAP), accounting theory, concepts and financial reporting principles for public corporations. It is the first of a two-course sequence in financial accounting and is designed primarily for accounting and finance majors. Focuses on the preparation and analysis of business information relevant and useful to
Credits: 4 Focuses on the theoretical and practical aspects of accounting for long-term liabilities, stockholders` equity, investments, pensions and leases. Includes income tax allocation, financial statement analysis, cash flow statements and accounting methods changes.
Credits: 3 Studies cost accumulation methods and reports. Focuses on the concepts and procedures of job order, process, standard, and direct cost systems, budgeting, planning, and control of costs.
