ACC - Accounting

Introduces accounting fundamentals with emphasis on the procedures and practices used in business organizations. Major topics include the accounting cycle for service and merchandising companies, including end-of-period reporting.

Studies federal and state employment laws and their effects on personnel and payroll records. The course is non-technical and is intended to give students a practical working knowledge of the current payroll laws and actual experience in applying regulations. Students are exposed to computerized payroll procedures.

This course introduces accounting principles for understanding the theory and logic that underlie procedures and practices for business organizations. Major topics include the accounting cycle for service and merchandising companies, internal control principles and practices, notes and interest, inventory systems and costing, and plant and intangible asset accounting.

This course continues the application of accounting principles to business organizations. Major topics include corporate equity and debt financing, investments, cash flow statements, financial analysis, budgeting, cost and managerial accounting.

Introduces the capabilities of computer applications in accounting. Includes solving accounting problems of a financial nature and hardware and software controls.

This course is the study of basic concepts of federal income taxation, including gross income, deductions, accounting periods and methods, and property transactions, with emphasis on taxation of individuals and sole proprietorships.

This course prepares the students for preparation of federal and state income tax returns for individuals. Emphasis is placed on form preparation with the use of tax software.

This course allows students to prepare actual federal and state income tax returns for individuals in a real time environment.

Introduces spreadsheets as an accounting tool. Using an accounting perspective, the student applies fundamental spreadsheet concepts. The spreadsheet is used as a problem solving and decision-making tool.

Focuses on comprehensive analysis of generally accepted accounting principles (GAAP), accounting theory, concepts and financial reporting principles for public corporations. It is the first of a two-course sequence in financial accounting and is designed primarily for accounting and finance majors. Focuses on the preparation and analysis of business information relevant and useful to external users of financial reports. Explores the theories, principles and practices surveyed in Accounting Principles and critically examines `real-world` financial analysis and reporting issues.

Focuses on the theoretical and practical aspects of accounting for long-term liabilities, stockholders` equity, investments, pensions, and leases. Includes income tax allocation, financial statement analysis, cash flow statements and accounting methods changes.

Addresses concepts of budgetary control as a matter of law and public administration theory. Accounting principles and procedures necessary to implement budgetary controls for governmental units and other not-for-profit institutions and organizations are presented.

Studies cost accumulation methods and reports. Focuses on the concepts and procedures of job order, processes, standards, and direct cost systems, budgeting, planning, and control of costs.