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May 05, 2024
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2017-2018 Academic Catalog [ARCHIVED CATALOG]
Course Descriptions
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Accounting |
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ACCO 101 - General Accounting 4 CR
Students will learn about financial accounting procedures with emphasis on the accounting cycle. Apply internal controls to an accounting system, account for cash, accounts receivable, bad debts, inventories, long lived assets, current liabilities and payroll. Generally Accepted Accounting Principles (GAAP) will be applied. Lab Fee
Prerequisites & Requisites: ACCUPLACER® reading score of 60, or at least a grade of C in TSRE 55 .
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ACCO 102 - General Accounting 4 CR
This accounting class will expand the student’s knowledge of financial accounting. They will prepare a cash flow statement and be introduced to managerial and cost accounting while learning how they are used in management decision making. Students will be introduced to analyzing and interpreting financial statements. Lab Fee
Prerequisites & Requisites: Take ACCO 101 with at least a grade of C.
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ACCO 205 - Computerized Accounting 4 CR
An accounting course designed to give the student a hands-on experience processing financial records using a general ledger software package. Through the use of business projects, the student will become proficient in the use of accounts receivable, accounts payable, inventory, payroll, fixed assets, and general ledger. All projects will be completed using a Windows driven software package. Lab Fee
Prerequisites & Requisites: Take ACCO 101 .
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ACCO 211 - Intermediate Accounting 4 CR
A course designed to follow and expand upon the material learned in the accounting principles series. The course includes the study of cash, inventory, receivables, investments, property and equipment, current and long-term liabilities, and equity. The student will become proficient in using commercial accounting software on a microcomputer to maintain a general ledger and to prepare computerized financial statements. Lab Fee
Prerequisites & Requisites: Take ACCO 102 with at least a grade of D-.
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ACCO 251 - Cost Accounting 4 CR
Cost accounting is the branch of accounting that deals with the planning, measurement, and control of costs. While all types of businesses (service, merchandising, and manufacturing) must have accurate and reliable cost information, the traditional focus of cost accounting has been on manufacturing costs and activities. Manufacturing is the transforming of raw materials into finished products by incurring factory costs. To reinforce the principles of cost accounting, the student will complete a practice set for a manufacturing company. Lab Fee
Prerequisites & Requisites: Take ACCO 102 with at least a grade of D-.
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ACCO 252 - Income Taxation 4 CR
A comprehensive introductory course in tax return preparation. Emphasis will be placed on tax issues and return preparation for individuals and unincorporated businesses. Primary focus is on the development of working familiarity with tax forms, documentation, and solution of tax problems affecting individuals. Federal taxation emphasized. Lab Fee
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