|
|
 |
|
 |
|
ACCOUNTING COURSES (ACCT)
ACCT 102 Fundamentals of Accounting F&S 3 credits
Begins with an overview of the accounting process then covers computerized accounting procedures, accounting cycle, financial statements, cash, voucher systems and controls, notes and interest, deferrals and accruals, receivables and temporary investments, and inventories using a fully integrated accounting software package. This course will not fulfill the accounting requirement for accounting and/or business administration majors.
ACCT 200 Elements of Accounting I F&S SM 3 credits
Covers accounting procedures, accounting cycle, financial statements, deferrals and accruals, cash, receivables and temporary investments, inventories, plant and intangible assets, current liabilities (including payroll and taxes), and a practice set. Primary focus is on service and merchandise businesses using a sole proprietor form of entity.
ACCT 201 Elements of Accounting II F&S SM 3 credits
Covers accounting procedures, corporate entities, transactions involving stocks, bonds, and dividends, consolidated statements, financial statement analysis, annual reports, statements of cash flows, an introduction to managerial accounting using job order and process cost systems, budgeting and a practice set. Prerequisite: Accounting 200.
ACCT 215 Business in the Legal Environment Spring 3 credits
This course, taught by a local attorney, is a study of the nature, formation, and application of law in general, with emphasis on public law and the regulation of business.
ACCT 218 Computer Applications in Business F&S 3 credits
A study of accounting applications using computers, including programs on accounts receivable, accounts payable, payroll and inventories. This course is taught using software currently used in the business working environment. This course will not fulfill the accounting requirement for accounting and/or business administration majors. Prerequisite ACCT 102 or 200.
ACCT 225 Business Law I Fall 3 credits
This course, taught by a local attorney, covers introduction to law, contracts, agency, employment, and negotiable instruments.
ACCT 231 Income Tax Procedure BD 3 credits
A course dealing with the basic principles of federal income tax with the application and interpretation of the Internal Revenue Code to problems relating to individuals.
ACCT 294 Independent Study BD 1-3 credits
Independent or directed study of special topics in Accounting. Department chairperson approval required.
ACCT 299 Special Topics BD 1-3 credits
Repeatable up to six semester hours. An examination of special topics in accounting.
ACCT 195-295 Service Learning 1 credit
Maximum of six semester hours. Service learning may be accomplished by one of three methods: Joining a club that has a public service component, doing volunteer work at a non-profit organization, or taking a course that links public service with its curriculum.
ACCT 197-297 Cooperative Education/ Internship F&S SM 1-3 credits
Repeatable up to a maximum of 6 hrs. Work hours are arranged by employer, advisor and student. Progress is checked by oral and written reports from the employer. Periodic student-advisor conferences are required to discuss progress or problems. Students are required to submit an accounting of their experiences to their instructor. All co-op experiences are based on a satisfactory/unsatisfactory basis. Department chair approval is required.
|
|
 |
|
