100

ACC-100 Introduction to Accounting

This course explores the need and use of accounting information in the business world, as well as provides an overview of accounting careers. The course is designed to give students a user's perspective of accounting and also to provide them with the necessary communication and analytical skills needed to succeed in future accounting courses. Lecture [2.00], Laboratory [2. 00].

Credits

3

ACC-107 Federal Taxation

This course reviews the history and background of federal taxation. Students learn the tax definitions of gross income, deductions, and gains and losses, and they examine accounting methods approved by the IRS. The preparation of federal income tax returns is also covered. Lecture [2.00], Laboratory [2.00].

Credits

3

ACC-110 Financial Accounting

This course is an introduction to the theory of accounting and the procedures necessary to produce financial statements. This course focuses on the classification, valuation and communication of financial information. An emphasis will be placed on the usefulness of financial accounting concepts. Lecture [2.00], Laboratory [2.00].

Credits

3

ACC-115 Government and Not-for-Profit Accounting

This course provides the student with the foundations of accounting for governmental and not-for-profit organizations. It introduces students to accounting standards and those applications germane to governmental and not-for- profit entities. Emphasis is placed on fund accounting, budgeting, financial reporting, and accounting procedures. Lecture [2.00], Laboratory [2.00].

Credits

3

ACC-120 Computerized Accounting

This course provides the student with the skills necessary to use popular computerized accounting packages such as QuickBooks or Peachtree for Windows. The student will obtain a theoretical accounting background. The student, using basic accounting concepts, will prepare and analyze various accounting documents, reports and statements. It is recommended that this course be taken concurrently with ACC-110 Financial Accounting. Lecture [2.00], Laboratory [2.00].

Credits

3