Accounting

Degrees and Certificates

Classes

ACCT 101R : Accounting I

This course is designed to give the student a fundamental understanding of accounting principles. It covers the accounting cycle, financial statements, internal controls, receivables, payables and payroll.

Credits

3

ACCT 102R : Accounting II

This course is designed to strengthen the student’s accounting ability.  It covers receivables and temporary investments, cash control, inventories, plant and intangible assets, payroll and payroll taxes, and contingent liabilities.

Credits

3

Prerequisites

ACCT 105R : Spreadsheets

This course develops student skill 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.

Credits

3

Prerequisites

ACCT 200R : Intermediate Accounting

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.

Credits

3

Prerequisites

ACCT 203R : Accounting III

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.

Credits

3

Prerequisites

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

ACCT 204R : Introduction to Finance

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.

Credits

3

Prerequisites

(one class or the other)

ACCT 207R : Personal Financial Management

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

Credits

3

ACCT 212R : Taxes

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.

Credits

3

ACCT 215R : Cost Accounting

This course covers the concepts of cost accounting as it relates to job – order systems and process cost systems as well as profit analysis, budgeting, and performance evaluation.

Credits

3

Prerequisites

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

ACCT 216R : Computerized Accounting

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.

Credits

3

Prerequisites