Accounting

Degrees and Certificates

Classes

ACCT101R: Accounting I

Class Program
Credits 3 Lecture Hours 3

This introductory level financial accounting course is designed to teach students about the basics of accounting for external users.  Students will gain a fundamental understanding of generally accepted accounting principles.  Students will learn how to create, interpret, and use financial statements.  The course also covers the accounting cycle, internal controls, debits and credits, assets, liabilities, equity, simple accounting transactions, accrual accounting, and payroll.

ACCT102R: Accounting II

Class Program
Credits 3 Lecture Hours 3

This introductory level managerial accounting course is designed to take student's knowledge further by teaching how accounting information is used by internal managers for decision-making, planning, controlling, and evaluating performance. The course covers cost-volume-profit analysis, job order costing, cost definition and cost behavior, variance analysis, budgeting, and performance evaluation. Advanced topics in managerial accounting such as contingent liabilities, special purpose cash funds, accounting for fixed assets, and classification of receivables are also covered.

  

Prerequisite Courses

ACCT105R: Spreadsheets

Class Program
Credits 3 Lab Hours 3 Lecture Hours 2

This course develops student skills in creating and maintaining business-oriented spreadsheets. Advanced topics include formulas, functions, graphics, database manipulation, and report generation. Keyboard macros and other productivity enhancements are also presented.

Prerequisite Courses

ACCT200R: Intermediate Accounting

Class Program
Credits 3 Lecture Hours 3

This course will cover financial statement analysis, current and plant assets, and other assets. It will also cover current, long-term, and contingent liabilities, paid-in capital, retained earnings and the cash flows statement.

Prerequisite Courses

ACCT203R: Accounting III

Class Program
Credits 3 Lecture Hours 3
This course is designed to further the student’s accounting knowledge. It covers partnership and corporate accounting, stockholders’ equity, earnings per share, dividends, long- term liabilities, bonds, the statement of cash flows, departmental accounting, the job order cost system and allocation of factory overhead.
Prerequisite Courses
Prerequisites

Must have a "C" or higher in Accounting II to progress to Accounting III.

ACCT204R: Introduction to Finance

Class Program
Credits 3 Lecture Hours 3
This course is designed to acquaint the student with the manner in which the financial system functions and with the techniques used to reach financial decisions. Major topics to be studied include financial markets, financial performance, securities valuation, capital budgeting, and asset management. A conceptual understanding of the financial decision-making process is developed. The importance of ethical behavior is considered throughout.
Prerequisite Courses
Prerequisites

(one class or the other)

ACCT207R: Personal Financial Management

Class Program
Credits 3 Lab Hours 0 Lecture Hours 3

This course is designed to provide an overview of all aspects of personal financial management, including budgeting, tax planning, retirement planning and personal investments.

ACCT212R: Taxes

Class Program
Credits 3 Lecture Hours 3
This course will acquaint students with the federal income tax laws relating to individuals, proprietorships, partnerships, and corporations. Payroll and tax planning will also be studied.

ACCT215R: Cost Accounting

Class Program
Credits 3 Lecture Hours 3

This course provides students with a comprehensive understanding of the principles, techniques, and applications of cost accounting within various organizational contexts. Students will investigate cost measurements, analysis, planning, reporting, and control, essential for effective decision-making and performance evaluation in business settings.  Covered concepts include materials control, labor costs, cost estimation and behavior, cost-volume-profit analysis, differential analysis, standard costing, variance analysis, and budgeting.

Prerequisite Courses
Prerequisites

Must have a "C" or better in ACCT 102R Accounting II to progress to ACCT 215R Cost Accounting.

ACCT216R: Computerized Accounting

Class Program
Credits 3 Lab Hours 3 Lecture Hours 2

This course covers small business accounting using QuickBooks software. Topics include creating and maintaining a chart of accounts, recording customer and vendor transactions, processing payroll, maintaining inventory, recording adjustments and year-end procedures, printing reports and graphs, and exporting data to Excel.

Prerequisite Courses