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 accounting for a merchandising business, special journals, receivables, notes, inventories, and plant and intangible assets.

Credits

3

Prerequisites

(or corequisite)

ACCT 105R : Spreadsheets

This course develops student skill in creating and maintaining businessoriented spreadsheets. Advanced topics include formulas, function, graphics, database manipulation, and report generation. Keyboard macros and other productivity enhancements are also presented.

Credits

3

Prerequisites

BCPT 101R (or corequisite)

ACCT 200R : Intermediate Accounting

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

Credits

3

Prerequisites

ACCT 203R (or corequisite)

ACCT 201R : Accounting for Nonprofit Organizations

This course will teach students basic information of not-for-profit accounting and its primary users: federal, state and local governments; hospitals; non-profit organizations and schools. Upon successful completion of the course, the student should be able to describe the primary funds and accounting groups, assist in the budget process, and practice variances among the major nonprofit organizations according to their authoritative pronouncements.

Credits

3

Prerequisites

ACCT 102R or Permission of Instructor

ACCT 202R : Accounting for Healthcare

Accounting for Healthcare begins with an introduction to healthcare finance and a description of the current financial environment in which healthcare organizations function. It then will explore the basics of financial and managerial accounting, presenting concepts that are critical to making sound financial decisions to better the cost-effectiveness of the organization.

Credits

3

Prerequisites

ACCT 102R or Permission of Instructor

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

ACCT 102R, BUS 101R, BUS 105R

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 Accounting II to progress to 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

ACCT 101R and BCPT 101R (or corequisite)