The list below is NOT a complete list of program courses and shows courses taught in the previous, current, and two future terms. View complete degree/certificate requirements and course offerings by clicking the links below.
- A.A. Degree: - Transfer for Accounting /Business track
- A.A.S. Degree: Accounting
- Certificate: Accounting
- Certificate: Bookkeeping
- Certificate: Payroll Professional
ACCT 100 - Introduction to Accounting - 3.00 credits
This course will provide an introduction to accounting for business majors. It covers transactional analysis from a financial statement perspective. Budgeting, asset capitalization, and ratio analysis are also covered. The semester ends with learning the double entry accounting system that accountants use to perform the complete accounting cycle.
ACCT 101 - Accounting Principles I - 3.00 credits
This course covers the practice and application of accounting principles involved in the process of preparing financial statements in accordance with the Generally Accepted Accounting Principles (GAAP).
ACCT 102 - Accounting Principles II - 3.00 credits
Prerequisite: ACCT 101 with a minimum grade of C. This course involves the practice and application of the accounting principles involved incorporations. Cash flows, financial statement analysis, budgeting, and investment analysis are covered.
ACCT 103 - Managerial Accounting - 3.00 credits
Prerequisite: ACCT 101 with a minimum grade of C. This course will explore the interaction between the fields of accounting and management with emphasis on analysis of accounting records for aiding managerial decision making.
ACCT 104 - Payroll Accounting - 3.00 credits
Prerequisite: ACCT 101 with a minimum grade of C. Basic theory of payroll accounting for a professional enterprise.
ACCT 140 - Individual Income Tax - 3.00 credits
Prerequisite: ACCT 101 with a minimum grade of C. Principles of the Internal Revenue Code (IRC) as applied to individual returns are covered, along with forms required from the employer and the individual. Course involves preparation of individual tax form 1040 and accompanying schedules.
ACCT 142 - Individual Income Tax w/VITA - 3.00 credits
Prerequisite: ACCT 101 with a minimum grade of C or instructor consent. This course provides an introduction to individual income taxes. Students are required to complete Internal Revenue Service (IRS) certification exams to serve as a preparer for the Volunteer Income Tax Assistance (VITA) program. Upon certification students must volunteer twenty (20) hours as a tax return preparer at a VITA tax site.
ACCT 153 - Accounting Information Systems - 3.00 credits
Prerequisite: ACCT 101 with a minimum grade of C. This course introduces students to popular small business accounting software. Students use the software applications’ processes and procedures to prepare reports related to the accounting cycle, general ledger, accounts payable, accounts receivable, payroll, and inventory systems. Accounting concepts are demonstrated in realistic business simulations.
ACCT 155 - Accounting Using Spreadsheets - 3.00 credits
Prerequisite: ACCT 101 with a minimum grade of C. Investigations, application and utilization of accounting software packages in a computerized business accounting system.
ACCT 158 - Introduction to Data Analytics for Accounting - 3.00 credits
Prerequisite: ACCT 102 with a minimum grade of C. This course will explore the many ways to analyze data with technological assistance in a way that assists in answering fundamental business and accounting questions.
ACCT 201 - Cost Accounting - 3.00 credits
Prerequisite: ACCT 102 with a minimum grade of C. This course emphasizes the basic theme of “different costs for different purposes,” and reaches beyond cost accounting procedures to consider concepts, analyses, and management. This course covers all aspects of costing, master budgeting, flexible budgets and variances. Pricing decisions, cost management and behavior of costs are explored.
ACCT 202 - Intermediate Accounting I - 3.00 credits
Prerequisite: ACCT 102 with a minimum grade of C. This course introduces the practice and application of financial reporting accounting in accordance with the generally accepted accounting principles. This course also examines financial statements and related disclosures, asset measurement, income determination, valuation of liabilities and investments.
ACCT 290 - Accounting Capstone - 1.00 credits
Prerequisite: Instructor approval required. Independent study in accounting under the supervision of a faculty member. This course is graded as Pass/Fail.