200

ACC-202 Intermediate Accounting I

This course is an in-depth study of accounting principles and their application to the preparation of financial statements. Students participate in a detailed study of current assets and current liabilities. The analysis and preparation of cash flow statement is also taught. Lecture [2.00], Laboratory [2.00].

Credits

3

Prerequisites

ACC-210; minimum grade C

ACC-203 Intermediate Accounting II

This course is an in-depth study of accounting principles as they relate to non-current assets, long-term liabilities, paid-in capital, retained earnings, accounting changes, and error analysis. Earnings per share and financial statement analysis are also covered in this course. Lecture [2.00], Laboratory [2.00].

Credits

3

Prerequisites

ACC-202

ACC-206 Hospitality Accounting

This course is an introduction to basic accounting principles and procedures, which includes the preparation of financial statements, specifically designed for the hospitality industry. Lecture [2.00], Laboratory [2.00].

Credits

3

Prerequisites

HRM-101

ACC-210 Managerial Accounting

This course explores accounting information as a tool used in decision making by management. Emphasis will be placed on cost behaviors as they relate to the planning, control and evaluation of a business entity. Lecture [2.00], Laboratory [2.00].

Credits

3

Prerequisites

ACC-110

ACC-215 Topics in Accounting

This course is a study of current issues in the accounting profession and specialized areas of accounting. Topics will be varied and based upon an examination of recent cases and issues. Coverage will include new developments in accounting theory and practice and the pronouncements of various accounting bodies. The student will examine individual topics in greater depth than possible in traditional accounting courses. This course is not intended for students enrolled in an A.S. transfer program. Lecture [2.00], Laboratory [2.00].

Credits

3

Prerequisites

ACC-202

ACC-292 Co-Op Work Experience [Accounting]

This course requires part-time student employment in a business organization in order to permit the student to gain knowledge of accounting practices. Co-Op job placement assistance is available through the Co-Op Office. 1 lecture, 2 credits; plus 179 minimum hours work experience distributed over the semester. Lecture [1.00], Cooperative [12.00].

Credits

2

Prerequisites

ACC-210

ACC-293 Co-Op Work Experience [Accounting] [3.00 cr.]

This course provides the student with practical, supervised experience in accounting. Through on-the-job experience, students acquire some of the practical expertise and knowledge needed to pursue a career in these fields. Students are supervised by a faculty member and job placement assistance is available through the Co-Op Office. 1 lecture, 3 credits; plus 225 minimum hourswork experience distributed over the semester. Lecture [1.00], Cooperative [12.00].

Credits

3

Prerequisites

ACC-210