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Course Descriptions

Accounting (ACCT)

Introductory Financial Accounting. (3-3-0)
An introduction to accounting principles and methods for financial data gathering and reporting.
Introductory Managerial Accounting. (3-3-0)
Prerequisite: ACCT 205.
An introduction to accounting principles and methods for data gathering and presentation for evaluation and decision-making by management.
Personal Income Tax. (3-3-0)
An introduction to basic federal income tax law for individuals and sole proprietorships that integrates computer software. Course focuses on learning the various forms and procedures, timing of returns, understanding tax terms, preparing tax returns, and evaluating tax planning.
Computerized Accounting. (3-3-0)
Prerequisite: ACCT 205.
An integration of accounting principles and methods with modern computer software. Simulation emphasizes a hands-on approach to setting up an accounting system, completing an accounting cycle, accounting for payroll, and analyzing financial statements.
Payroll Accounting (3-3-0)
Prerequisite: ACCT 205.
Accounting principles and procedures relating to payroll accounting, including the required payroll and personnel records and reports; computations and payment of wages and salaries, social security taxes, income tax withholding; unemployment compensation taxes; and analysis and recoding of payroll transactions.
Intermediate Accounting. (3-3-0)
Prerequisite: ACCT 205 and ACCT 206.
Expand and detail concepts, relationships, and procedures underlying the accounting cycle and financial statements. Emphasis will be placed on current assets including cash, receivables, and inventories. Added emphasis will be placed on the preparation of financial statement in accordance with generally accepted accounting principles as well as ethical and professional standards.

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