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Course Descriptions

Accounting (ACCT)

205: Introduction Financial Accounting. (3-3-0)
Introduction to accounting and financial reporting concepts and the significance of financial accounting information in decision-making. Emphasis on the accounting cycle; assets, liabilities, and stockholders' equity ; and preparation of financial statements.

206: Introduction Managerial Accounting. (3-3-0)
Prerequisite: ACCT 205.
Introduction to managerial accounting theory, tools and concepts, with emphasis on the techniques used to provide information for internal management decisions.

210: Personal Income Tax. (3-3-0)
Personal income tax preparation: current internal revenue act and its application to the federal income tax for individuals.

212: Computerized Accounting. (3-3-0)
Prerequisite: ACCT 205.
Basic accounting principles using a computerized accounting package.

218: Payroll Accounting. (3-3-0)
Prerequisite: ACCT 205.
Accounting principles and procedures relating to payroll accounting.

231: 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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