Accounting

ACC 115 College Accounting (3-2-0-4)
Prerequisites: None
Corequisites: None
This course introduces basic accounting principles for a sole proprietorship. Topics include the complete accounting cycle with end-of-period statements, bank reconciliation, payrolls, and petty cash. Upon completion, students should be able to demonstrate an understanding of accounting principles and apply those skills to a business organization.

ACC 120 Prin Of Financial Acct (3-2-0-4)
Prerequisites: MAT 060
Corequisites: None
This course introduces business decision-making using accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations. This course has been approved to satisfy the Comprehensive Articulation Agreement pre-major and/or elective course requirement.

ACC 121 Prin of Managerial Acct (3-2-0-4)
Prerequisites: ACC 120
Corequisites: None
This course is a continuation of accounting principles. Emphasis is placed on managerial accounting concepts for external and internal analysis, reporting and decision-making. Upon completion, students should be able to analyze and interpret transactions relating to managerial concepts including product costing systems. This course has been approved to satisfy the Comprehensive Articulation Agreement pre-major and/or elective course requirement.

ACC 122 Prin of Financial Acct II (3-0-0-3)
Prerequisites:  ACC 120
Corequisites:  None
This course provides additional instruction in the financial accounting concepts and procedures introduced in ACC 120.  Emphasis is placed on the analysis of specific balance sheet accounts, with in-depth instruction of the accounting principles applied to these accounts.  Upon completion, students should be able to analyze data, prepare journal entries, and prepare reports in compliance with generally accepted accounting principles.

ACC 129 Individual Income Taxes (2-2-0-3)
Prerequisites: ACC 120
Corequisites: None
This course introduces the relevant laws governing individual income taxation. Topics include tax law, electronic research and methodologies, and the use of technology for preparation of individual tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various individual tax forms.

ACC 130 Business Income Taxes (2-2-0-3)
Prerequisites: ACC 129
Corequisites: None
This course introduces the relevant laws governing business and fiduciary income taxes. Topics include tax law relating to business organizations, electronic research and methodologies, and the use of technology for the preparation of business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various business tax forms.

ACC 140 Payroll Accounting (1-2-0-2)
Prerequisites: ACC 115 or ACC 120
Corequisites: None
This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.

ACC 149 Intro to Acct. Spreadsheets (1-2-0-2)
Prerequisites: ACC 115 or ACC 120
Corequisites: None
This course provides a working knowledge of computer spreadsheets and their use in accounting. Topics include pre-programmed problems, modelbuilding problems, beginning-level macros, graphics, and what-if analysis enhancements of template problems. Upon completion, students should be able to use a computer spreadsheet to complete many of the tasks required in accounting.

ACC 150 Accounting Software Applications (1-2-0-2)
Prerequisites: ACC 115 or ACC 120 and ACC 149
Corequisites: None
This course introduces computer applications related to accounting systems. Topics include general ledger, accounts receivable, accounts payable, inventory, payroll, and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting software package to solve accounting problems.

ACC 151 Acct Spreadsheet Appl (1-2-0-2)
Prerequisites: ACC 149
Corequisites: None
This course is designed to facilitate the use of spreadsheet technology as applied to accounting principles. Emphasis is placed on using spreadsheet software as a problem-solving and decision-making tool. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

ACC 220 Intermediate Accounting I (3-2-0-4)
Prerequisites: ACC 121, ACC 122
Corequisites: None
This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and statements and extensive analyzes of balance sheet components. Upon completion, students should be able to demonstrate competence in the conceptual framework underlying financial accounting, including the application of financial standards.

ACC 221 Intermediate Acct II (3-2-0-4)
Prerequisites: ACC 220
Corequisites: None
This course is a continuation of ACC 220. Emphasis is placed on special problems which may include leases, bonds, investments, ratio analyzes, present value applications, accounting changes, and corrections. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

ACC 225 Cost Accounting (3-0-0-3)
Prerequisites: ACC 121
Corequisites: None
This course introduces the nature and purposes of cost accounting as an information system for planning and control. Topics include direct materials, direct labor, factory overhead, process, job order, and standard cost systems. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

ACC 240 Gov & Not-for-Profit Acct (3-0-0-3)
Prerequisites: ACC 121
Corequisites: None
This course introduces principles and procedures applicable to governmental and not-for-profit organizations. Emphasis is placed on various budgetary accounting procedures and fund accounting. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

ACC 269 Audit & Assurance Servcs (3-0-0-3)

Prerequisites: ACC 220
Corequisites:  None
This course introduces selected topics pertaining to the objectives, theory and practices in engagements providing auditing and other assurance services.  Topics will include planning, conducting and reporting, with emphasis on the related professional ethics and standards.  Upon completion, students should be able to demonstrate an understanding of the types of professional services, the related professional standards, and engagement methodology.