Accounting (ACCT)

ACCT 100 Accounting for Non-Accountants (Cr3)(3:0)
Introduces financial concepts to non-business majors; emphasizes the preparation of internal and external reports for use in the decision making process of business entities. Only one of the following: ACCT 100 or ACCT 101 may be applied to a degree. ACCT 100 cannot be used as a substitute for ACCT 101. Also available through Online Learning.

ACCT 101 Financial Accounting I (Cr3)(3:0)
Analysis and interpretation of basic accounting structure, systems, and controls applicable to various business entities. Only one of the following: ACCT 101 or ACCT 100 may be applied to a degree. ACCT 100 cannot be used as a substitute for ACCT 101. Also available through Online Learning.

ACCT 151 Financial Accounting II (Cr3)(3:0)
Analysis and interpretation of business organizations, relating to earnings, reserves, investments, costs, budgeting, and taxes. Prereq. - ACCT 101. Also available through Online Learning.

ACCT 155 Accounting for Managers (Cr3)(3:0)
Specialty accounting course designed for the A.A.S. in Business Management. Focus on accounting as part of the management information system, based on the information needs of managers and small business owners; using accounting information for decision making, planning, directing, controlling, motivating, and evaluating. Prereq. - ACCT 101. Also available through Online Learning.

ACCT 160 Accounting Applications (Cr3)(3:0)
Payroll accounting including personnel and payroll records, Fair Labor Standards Act, phases of the Social Security Act, and Federal Income Tax Withholding Laws; personal income tax accounting including preparation of Form 1040, and related tax schedules such as A, B, C, D, E; Turbo Tax Accounting, a self-paced, step-by-step environment in which students use QuickBooks to create financials and other reports; all homework assignments covered using Turbo Tax and QuickBooks. Pre- or coreq. - ACCT 151. Also available through Online Learning.

ACCT 201 Intermediate Accounting I (Cr4)(4:0)
Corporate accounting dealing with the principles of financial accounting theory, the development of accounting theory, analysis of financial statements, cash and markets, securities, receivables, inventories, current liabilities, long term liabilities and operational assets. Prereq. - ACCT 151. Also available through Online Learning.

ACCT 202 Managerial Accounting (Cr3)(3:0)
Emphasizes the uses of accounting information for managerial decision making, planning and control, and cost accumulation and allocation. Prereq. - ACCT 101. Also available through Online Learning.

ACCT 205 Cost Accounting (Cr3)(3:0)
Cost concepts and procedures relating to job cost systems, process cost systems and standard costs. Prereq. - ACCT 151. Also available through Online Learning.

ACCT 220 Income Tax Accounting I (Cr3)(3:0)
Review of the Internal Revenue Code applicable to individual income tax returns. Prereq. - ACCT 151. Also available through Online Learning.

ACCT 251 Intermediate Accounting II (Cr3)(3:0)
Long-term investments; acquisition, depreciation, retirement, and depletion of plant assets; intangible assets; bonds, leases, corporate capital; stock rights and warrants; treasury stock and accounting and inflation. Prereq. - ACCT 201. Also available through Online Learning.

ACCT 255 Principles of Auditing (Cr3)(3:0)
Philosophy of the auditing process and its practice, the preparation of audit working papers, the report and opinion, the audit program, and internal control procedures. Offered alternate years. Prereq. - ACCT 201, 205 and 251. Also available through Online Learning.

ACCT 291 Special Studies in Accounting (Cr1)
See Statement on Special Studies. Offered on demand.

ACCT 292 Special Studies in Accounting (Cr2)
See Statement on Special Studies. Offered on demand.

ACCT 293 Special Studies in Accounting (Cr3)
See Statement on Special Studies. Offered on demand.