A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliation, and payroll. (R)

Grade Basis: L
Credit hours: 3.0
Lecture hours: 3.0
Lab hours: 1.0

A study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment, and valuation of inventories in a manual and computerized environment.

Grade Basis: L
Credit hours: 3.0
Lecture hours: 3.0
Lab hours: 1.0

Prerequisites:

• ACNT 1303 - Introduction to Accounting I

Introduction to utilizing the computer in maintaining accounting records with primary emphasis on a general ledger package. Prerequisites: ACCT 2301 - Principles of Financial Accounting or ACNT 1303 - Introduction to Accounting I

Grade Basis: L
Credit hours: 3.0
Lecture hours: 2.0
Lab hours: 2.0

Prerequisites

• ACCT 2301 – Principles of Financial Accounting or ACNT 1303 – Introduction to Accounting I

Use of the computer to develop and maintain accounting records, and to process common business applications for managerial decision-making. (R) Prerequisites: ACCT 2301 - Principles of Financial Accounting or ACNT 1303 Introduction to Accounting I

Grade Basis: L
Credit hours: 3.0
Lecture hours: 2.0
Lab hours: 2.0

Prerequisites

• ACCT 2301 – Principles of Financial Accounting or ACNT 1303 – Introduction to Accounting I

A study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment. Prerequisite: ACCT 2301 - Principles of Financial Accounting or ACNT 1303 - Introduction to Accounting I

Grade Basis: L
Credit hours: 3.0
Lecture hours: 3.0
Lab hours: 1.0

Prerequisites

• ACCT 2301 – Principles of Financial Accounting or ACNT 1303 – Introduction to Accounting I

A study of the federal tax law for preparation of individual income tax returns. Prerequisites: ACCT 2301 - Principles of Financial Accounting or ACNT 1303 - Introduction to Accounting I

Grade Basis: L
Credit hours: 3.0
Lecture hours: 3.0

Prerequisites

• ACCT 2301 – Principles of Financial Accounting or ACNT 1303 – Introduction to Accounting I

Allows students to apply broad knowledge of the accounting profession through discipline specific projects involving the integration of individuals and teams performing activities to simulate workplace situations.

Grade Basis: L
Credit hours: 3.0
Lecture hours: 3.0

Restrictions:

• Only AAS Accounting majors may enroll In this course. This course should be taken during the semester of graduation.

Budgeting, cost analysis, and cost control systems using traditional and contemporary costing methods and theories in decision making. Prerequisites: ACCT 2301 - Principles of Financial Accounting or ACNT 1303 - Introduction to Accounting I

Grade Basis: L
Credit hours: 3.0
Lecture hours: 3.0

Prerequisites

• ACCT 2301 – Principles of Financial Accounting or ACNT 1303 – Introduction to Accounting I