下面的列表是 不 a complete list of program courses and shows courses taught in the previous, current, and two future terms. View complete degree/certificate requirements and course offerings by clicking the links below.
- A.A. Degree: Transfer for 会计 /Business track
- A.A.S. Degree: 会计
- Certificate: 会计
- Certificate: Bookkeeping
- Certificate: Payroll Professional
ACCT 100 - Introduction to 会计 - 3.00学分
This course will provide an introduction to accounting for business majors. It covers transactional analysis from a financial statement perspective. Budgeting, asset capitalization, and ratio analysis are also covered. The semester ends with learning the double entry accounting system that accountants use to perform the complete accounting cycle.
ACCT 101 - 会计 Principles I - 3.00学分
This course covers the practice and application of accounting principles involved in the process of preparing financial statements in accordance with the Generally Accepted 会计 Principles (GAAP).
ACCT 102 - 会计 Principles II - 3.00学分
Prerequisite: ACCT 101 with a minimum grade of C. This course involves the practice and application of the accounting principles involved incorporations. Cash flows, financial statement analysis, budgeting, and investment analysis are covered.
ACCT 103 - Managerial 会计 - 3.00学分
Prerequisite: ACCT 101 with a minimum grade of C. This course will explore the interaction between the fields of accounting 和管理 with emphasis on analysis of accounting records for aiding managerial decision making.
ACCT 104 - Payroll 会计 - 3.00学分
Prerequisite: ACCT 101 with a minimum grade of C. Basic theory of 工资 accounting for a professional enterprise.
ACCT 140 - Individual Income Tax - 3.00学分
Prerequisite: ACCT 101 with a minimum grade of C. Principles of the Internal Revenue Code (IRC) as applied to individual returns are covered, along with forms required from the employer and the individual. Course involves preparation of individual tax form 1040 and accompanying schedules.
ACCT 153 - 会计 Information Systems - 3.00学分
Prerequisite: ACCT 101 with a minimum grade of C. This course introduces students to popular small business accounting software. Students use the software applications’ processes and procedures to prepare reports related to the accounting cycle, 总分类帐, 应付账款, accounts receivable, 工资, and inventory systems. 会计 concepts are demonstrated in realistic business simulations.
ACCT 155 - 会计 Using Spreadsheets - 3.00学分
Prerequisite: ACCT 101 with a minimum grade of C. 调查, application and utilization of accounting software packages in a computerized business accounting system.
ACCT 158 - Introduction to Data Analytics for 会计 - 3.00学分
Prerequisite: ACCT 102 with a minimum grade of C. This course will explore the many ways to analyze data with technological assistance in a way that assists in answering fundamental business and accounting questions.
ACCT 201 - Cost 会计 - 3.00学分
Prerequisite: ACCT 102 with a minimum grade of C. This course emphasizes the basic theme of “different costs for different purposes,” and reaches beyond cost accounting procedures to consider concepts, 分析, 和管理. This course covers all aspects of costing, master budgeting, flexible budgets and variances. Pricing decisions, cost management and behavior of costs are explored.
ACCT 202 - Intermediate 会计 I - 3.00学分
Prerequisite: ACCT 102 with a minimum grade of C. This course introduces the practice and application of financial reporting accounting in accordance with the generally accepted accounting principles. This course also examines financial statements and related disclosures, asset measurement, income determination, valuation of liabilities and investments.
ACCT 290 - 会计 Capstone - 1.00学分
Prerequisite: Instructor approval required. Independent study in accounting under the supervision of a faculty member. This course is graded as Pass/Fail.