ACCTG 101SURVEY OF ACCOUNTING

3 Credit Hours (OC)
This course is designed for students who do not expect to become professional accountants, but who need to understand basic accounting concepts and to gain insight into the creation and use of accounting information. Emphasis will be placed on accounting principles as well as the use, meaning, and limitations of financial statements. This course will include both financial and managerial accounting topics. Students will learn to use the financial statements of an organization for decision-making.


ACCTG 105BOOKKEEPING/ACCOUNTING I

3 Credit Hours (OC)
This course presents instruction in basic principles of accounting necessary for understanding accounting data. Practical problems and exercises are used to make concepts meaningful.


ACCTG 108ACCOUNTING USING QUICK BOOKS

3 Credit Hours (OC)
This course covers basic training in the use of accounting software on microcomputers.

Pre-requisite: ACCTG 105 with a grade of "C" or better or equivalent


ACCTG 113TAX ACCOUNTING

3 Credit Hours (OC)
This course is a practical study of business and individual income tax accounting procedures relative to current Internal Revenue requirements.


ACCTG 115PAYROLL ACCOUNTING

3 Credit Hours (OC)
This course emphasizes payroll accounting theory and application through familiarization of various federal, state, and local laws effecting payroll systems of business firms. Emphasis is placed on performing detailed payroll work from time of recording employees' hours worked to issuance of paychecks. Familiarization is given to insure adequate control over every detail of the payroll system to improve accuracy, reliability, and timeliness of payroll information processed.

Pre-requisite: ACCTG 105 with a grade of "C" or better or ACCTG 120 with a grade of "C" or better or department approval


ACCTG 120FINANCIAL ACCOUNTING

4 Credit Hours (TC)
This course presents accounting as an information system that produces summary financial statements, primarily for users external to a business or other enterprise. Students study the forms of business organizations and the common transactions entered into by businesses. The emphasis is on understanding and applying basic accounting principles and other concepts that guide the reporting of the effect of transactions and other economic events on the financial condition and operating results of a business. How to analyze and interpret historical financial statements and the limitations of using these in making forward-looking business decisions is included. The primary content emphasis will be accounting for current assets and liabilities, long-term assets and liabilities, corporations' cash flow statements and financial statement analysis.


ACCTG 121MANAGERIAL ACCOUNTING

4 Credit Hours (TC)
This course covers the fundamental principles of managerial accounting as they apply to management planning, controlling, evaluating and decision-making. Included is the identification and measurement of the costs of producing goods or services and how to analyze and control these costs. Decision models commonly used in making specific short-term and long-term business decisions are also included.

Pre-requisite: ACCTG 120 with a grade of "C" or better


ACCTG 206INTERMEDIATE ACCOUNTING I

3 Credit Hours (TC)
This course helps develop familiarity with the basic assumptions underlying accounting principles, procedures, methods that are applied in the preparation of financial statements, and the proper uses that can be made of financial data. With this background, the business student is better prepared to analyze and interpret the full product of accounting; the accounting major is better prepared to continue with advanced studies to achieve professional status.

Pre-requisite: ACCTG 121 with a grade of "C" or better or department approval


ACCTG 207INTERMEDIATE ACCOUNTING II

3 Credit Hours (TC)
This course emphasizes accounting theory and concepts through analysis of special problems that arise in applying these underlying concepts to the financial accounting; emphasis is placed on investigation of liabilities, paid-in-capital, retained earnings, stockholder´s equity analysis, changes in financial position, and financial statement analysis. Insight is given as to how knowledge of these areas provides a basis for decision-making by management, stockholders, creditors, and other users of financial statements and accounting reports.

Pre-requisite: ACCTG 206 with a grade of "C" or better


ACCTG 208COST ACCOUNTING

3 Credit Hours (TC)
This course deals with concepts and procedures applied in accumulation of cost data and use of data by management in performing functions of planning, decision-making, and control. Product cost systems, cost-volume-profit relationships, capital budgeting and inventory planning, control and valuation are topics emphasized.

Pre-requisite: ACCTG 121 with a grade of "C" or better or department approval


ACCTG 209INTERMEDIATE ACCOUNTING III

3 Credit Hours (TC)
This course helps further the student's developmental knowledge with accounting theory and concepts as they relate to special financial statement components. Emphasis is placed upon appropriate financial statement reporting of revenue recognition, leases, accounting changes, and corrections of errors on prior financial statements. Additionally, preparation of the statement of cash flows along with in depth analysis of the statement is provided to assist students as to how this data aids day-to-day management business decision making. The capstone portion of the course looks at all of the full disclosure principles mandated as an accompaniment to business financial statements.

Pre-requisite: ACCTG 207 with a grade of "C" or better


ACCTG 211ACCOUNTING USING SPREADSHEETS AND DATABASE SOFTWARE

3 Credit Hours (OC)
This course helps develop familiarity with spreadsheet and database software, such as Microsoft Excel and Microsoft Access. The emphasis of the course is to use these software programs to help solve accounting problems and create efficiencies in the workplace. With this course, the student is better prepared to perform the type of work they can expect to perform as an accounting or bookkeeping professional.

Pre-requisite: ACCTG 120 with a grade of “C” or better or department approval


ACCTG 216BOOKKEEPING CAPSTONE

3 Credit Hours (OC)
This course is intended to ensure that Bookkeeping Certificate students have the proven knowledge, skills, and behaviors necessary to complete all key accounting functions up to the adjusted trial balance, including basic payroll, inventory, depreciation, and internal controls.

Pre-requisite: ACCTG 120 and ACCTG 115 with a grade of "C" or better


ACCTG 255INDEPENDENT STUDY

1 Credit Hours (OC)
This course provides the opportunity to work on a technical project, research, or other specialized study related to individual academic needs. A written plan for the independent-study project is developed with a faculty member (including a detailed description of the project, the number of credit hours assigned to it, the evaluative criteria to be used, and other relevant matters), and the project is carried out under the periodic direction of the faculty member. The written plan is submitted to the dean/associate dean for approval and remains on file within the department, together with a final written report submitted to the faculty member by the student. Repeatable up to a maximum of five semester hours of credit.

Pre-requisite: Department approval


ACCTG 260ACCOUNTING INTERNSHIP

3 Credit Hours (OC)
In cooperation with the Internship Coordinator, each student is assisted in locating an appropriate training station where a minimum of fifteen hours per week of on-the-job work experience is provided. The student's work will include experiences which involve accounting activities. This course may be repeated one time.

Pre-requisite: Credit or concurrent enrollment in ACCTG 207 or department approval