Course Descriptions

ACCT 1000    Small Business Accounting     Credits  4         Goal Areas  n/a     Course Outline 1000

This course is for the student who wants to understand and practice accounting in a small business environment. Topics include: assets, liabilities, equity, revenue, expenses, accruals, deferrals, preparation/analysis of financial statements, fixed assets and cash control. This course does not transfer to four-year colleges.

ACCT 1990    Accounting Special Topics     Credits  1-4         Goal Areas  n/a     Course Outline 1990

This course will provide flexibility in offering an in-depth review of topics of immediate importance and topical interest. These topics will go beyond the introductory courses in examining specific aspects of the subject matter.

ACCT 2111    Financial Accounting     Credits  4         Goal Areas  n/a     Course Outline 2111

This course is a study of the accounting principles and concepts used to understand and develop financial statements. Topics include accruals and deferrals, revenues, expenses, assets, liabilities, equities, and cash flows. The course will analyze current industry financial statements from the point of view of investors and creditors for profitability, liquidity and risk.

ACCT 2112    Managerial Accounting     Credits  4         Goal Areas  n/a     Course Outline 2112

Managerial accounting focuses on the three main activities performed by managers: planning, controlling, and decision-making. This course consists of preparing a variety of reports for internal use and analyzing them in the company's decision-making process. Prerequisite: ACCT 2111

ACCT 2230    Computerized Accounting with QuickBooks     Credits  3         Goal Areas  n/a     Course Outline 2230

This course provides a hands-on approach to learning how current (on the market) computerized accounting systems are used and installed. The following modules are covered: general ledger, financial statements, accounts receivable, accounts payable, purchasing, inventory and payroll. Note: Knowledge of accounting debits and credits and CIS 1101 or computer experience is recommended. Prerequisite: Acct 2111

ACCT 2250    Small Business Payroll     Credits  2         Goal Areas  n/a     Course Outline 2250

Students taking this course will prepare and analyze payroll transactions, federal/state payroll tax reports. Prerequisite: Acct 2111

ACCT 2260    Small Business Income Taxes     Credits  2         Goal Areas  n/a     Course Outline 2260

This course will assist the student in understanding corporation and personal (Schedule C) tax requirements. It will also show students what they must do to prepare and maintain tax information for the year end business income tax statements. Prerequisite: Acct 2111

ACCT 2300    Accounting Capstone     Credits  4         Goal Areas  n/a     Course Outline 2300

This final capstone course in the accounting sequence is designed to extend and integrate your understanding of theoretical and practical issues in accounting, including the analytical and decision making processes for business enterprises. Further development of theoretical and practical issues from prerequisite courses and reinforcement of communication skills (writing, discussion, and presentation) are central elements of this course. This course will provide the student with the ability to enter the job market or transfer to a four year school with a good understanding of the accounting functions of a small business. Prerequisites: ACCT 2111, ACCT 2112 and CIS 1220 (or with instructor approval)