Course Descriptions
Faculty | Certificate Plans | Courses | Targeted Jobs
ACCT 2401 PRINCIPLES OF FINANCIAL ACCOUNTING
3 lec/3 lab (4 Cr.)
Introduction to generally accepted accounting principles and financial reporting for corporations.
ACCT 2402 PRINCIPLES OF MANAGERIAL ACCOUNTING
3 lec/3 lab (4 Cr.)
Introduction to generally accepted accounting principles and financial reporting for corporations. Introduction to budgeting, cost-accounting, and management accounting for decision-making. Prerequisite: ACCT 2401.
ACNT 1268 PRACTICUM (OR FIELD EXPERIENCE) - ACCOUNTING
20 External learning experience (2 Cr.)
Practical general training and experiences in the workplace. The college with the employer develops and documents an individualized plan for the student. The plan relates the workplace training and experiences to the student’s general and technical course of study. The guided external experiences may be paid or unpaid. This course may be repeated if topics and learning outcomes vary.
ACNT 1303 INTRODUCTION TO ACCOUNTING I
2 lec/3 lab (3 Cr.)
A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations, and payroll.
ACNT 1304 INTRODUCTION TO ACCOUNTING II
2 lec/3 lab (3 Cr.)
A study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment, and valuation of inventories in a manual and computerized environment. Prerequisite: ACNT 1303.
ACNT 1331 FEDERAL INCOME TAX: INDIVIDUAL
3 lec (3 Cr.)
Basic instruction in the tax laws as currently implemented by the Internal Revenue Service providing a working knowledge of preparing taxes for the individual.
ACNT 1411 INTRODUCTION TO COMPUTERIZED ACCOUNTING
3 lec /3 lab (4 Cr.)
Introduction to utilizing the computer in maintaining accounting records, making management decisions, and processing common business applications with primary emphasis on a general ledger package. Prerequisite: ACNT 1303 or ACCT 2401 or permission of instructor.
ACNT 1329 PAYROLL AND BUSINESS TAX ACCOUNTING
3 lec (3 Cr.)
A study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment. Prerequisite ACNT 1303.