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ACC 101 PRINCIPLES
OF ACCOUNTING I (4-4-6)
Prerequisite: Program admission
Introduces the student to the basic concepts of the complete accounting
cycle and provides the student with the necessary skills to maintain
a set of books for a sole proprietorship. Topics include: accounting
vocabulary for a personal service business and merchandising enterprise;
business transactions; the rules of debit and credit; journalizing
and posting transactions; general and subsidiary ledgers; financial
statements; adjusting and closing entries; accounting for cash.
Laboratory work demonstrates theory presented in class.
ACC 102 PRINCIPLES
OF ACCOUNTING II (4-4-6)
Prerequisite: ACC 101
Applies the basic principles of accounting to specific account classifications
and subsidiary record accounting. Topics include: receivables; inventory;
plant assets; payroll; payables; and partnerships. Laboratory work
demonstrates theory presented in class.
ACC 103 PRINCIPLES
OF ACCOUNTING III (4-4-6)
Prerequisite: ACC 102
Emphasizes a fundamental understanding of corporate and cost accounting.
Topics include: accounting for a corporation; departmental accounting;
job order/process cost accounting; and budgeting. Laboratory work
demonstrates theory presented in class.
ACC 104 COMPUTERIZED
ACCOUNTING (1-4-3)
Prerequisites: ACC 102, SCT
100
Emphasizes operation of computerized accounting systems from manual
input forms. Topics include: equipment use general ledger, accounts
receivable and payable, advanced payroll, and financial reports.
Laboratory work includes theoretical and technical application.
ACC 105 ACCOUNTING
DATABASE FUNDAMENTALS (1-4-3)
Prerequisite: SCT 100
Emphasizes use of database management software packages for Provisional-related
database applications. Topics include: planning and designing a
database; database creation; data entry; database access, manipulation
and updating; sort, index and query functions; database Provisional-related
applications; and database management applications. Laboratory work
includes theoretical and technical application.
ACC 106 ACCOUNTING
SPREADSHEET FUNDAMENTALS (1-4-3)
Prerequisite: SCT 100
Provides instruction in the use of electronic spreadsheet software
packages for Provisional related spreadsheet applications. Students
become proficient in creation, modification, and combination of
spreadsheets. Topics include: creation of spreadsheet; editing and
deleting entries; introduction to macros and computations through
the use of formula and/or logic functions; and Provisional related
spreadsheet applications. Laboratory work includes theoretical and
technical application.
ACC 107 FULL-TIME
ACCOUNTING INTERNSHIP (0-36-12)
Prerequisite: All non-elective courses required for Provisional
completion
Provides in-depth application and reinforcement of accounting and
employability principles in an actual job setting. This internship
allows the student to become involved in intensive on-the-job accounting
applications that require full-time concentration, practice, and
follow through. Topics include: applications of accounting principles;
problem solving; adaptability to job setting equipment and technology;
use of proper interpersonal skills; development of constructive
work habits and appropriate work ethics, with consideration of factors
such as confidentiality; and concentrated development of productivity
and quality job performance through practice. The full-time accounting
internship is implemented through the use of written individualized
training plans, written performance evaluation, minimum of two required
seminars, and a required student project.
ACC 108 HALF-TIME
ACCOUNTING INTERNSHIP (0-18-6)
Prerequisite: All non-elective courses required for Provisional
completion
Introduces students to the application and reinforcement of accounting
an employability principles in an actual job setting. This internship
acquaints the student with realistic work situations and provides
insights into accounting applications on the job. Topics include:
applications of accounting principles; problem solving; adaptability
to job setting equipment and technology; use of proper interpersonal
skills; development of constructive work habits and an appropriate
work ethic, with consideration of factors such as confidentiality;
and initial development of productivity and quality job performance.
The half-time accounting internship implemented through the use
of written individualized training plans, written performance evaluation,
and two required seminars.
ACC 120 PRINCIPLES
OF AUDITING (5-0-5)
Prerequisite: ACC 103
Introduces the student to the auditor’s responsibilities in
the areas of professional standards, reports, ethics and legal liability.
Students learn about the technology of auditing; evidence gathering,
audit/assurance processes, internal controls, and sampling techniques.
The specific methods of auditing the revenue/receipts process, disbursement
cycle, personnel and payroll procedures, asset changes, and debt
and equity are learned. Procedures related to attest engagements
and internal auditing are also reviewed.
ACC
122 INTRODUCTION TO GOVERNMENTAL AND NONPROFIT ACCOUNTING
(5-0-5)
Prerequisite: ACC 101, ACC
102, ACC 103
Provides an introduction to financial reporting and accounting principles
for state/local governments and nonprofit entities.
ACC 150 COST
ACCOUNTING (4-4-6)
Prerequisite: ACC 103
Emphasizes a thorough understanding of cost concepts, cost behavior,
and cost accounting techniques as they are applied to manufacturing
cost systems. Topics include job order cost accounting, process
cost accounting, and standard cost accounting.
ACC 151 INDIVIDUAL
TAX ACCOUNTING (3-2-4)
Prerequisite: Provisional admission
Provides instruction for preparation of both state and federal income
tax. Topics include: taxable income, income adjustments, schedules,
standard deductions, itemized deductions, exemptions, tax credits,
and tax calculations.
ACC 152 PAYROLL
ACCOUNTING (3-2-4)
Prerequisite: ACC 101
Provides students with an understanding of the laws that affect
a company’s payroll structure and practical application skills
in maintaining payroll records. Topics include: payroll and personnel
records; computing and paying wages and salaries; various taxes;
and analyzing and journalizing payroll transactions.
ACC 154 PERSONAL
FINANCE (5-0-5)
Prerequisite: Provisional admission
This course is designed to give students the foundations needed
to make sound financial decisions. Students learn how to apply economic
concepts to financial situations. Topics include: budgeting, building
net worth, housing selection and purchase, credit, insurance, investing
and retirement and estate planning.
ACC 155 LEGAL
ENVIRONMENT OF BUSINESS (5-0-5)
Prerequisite: Provisional admission
This course introduces law and its relationship to business. An
overview of the American legal system is presented, along with court
practice and procedure, criminal law procedures, and torts. Other
topics include: contracts, the Uniform Commercial Code, commercial
paper, bailments, bankruptcy, insurance, landlord-tenant relationships,
and wills and trusts.
ACC 156 BUSINESS
TAX ACCOUNTING (3-2-4)
Prerequisites: ACC 101, ACC
151
Provides instruction for preparation of both state and federal partnership,
corporation and other business tax returns. Topics include: organization
form, overview of taxation of partnership, special partnership issues,
corporate tax elections, adjustments to income and expenses, tax
elections, forms and schedules, tax credits, reconciliation of book
and tax income, tax depreciation methods, and tax calculations.
ACC 158 MANAGERIAL
ACCOUNTING (4-4-6)
Prerequisite: ACC 103
Emphasizes the interpretation of data by management in planning
and controlling business activities. Topics include: budgeting,
capital investment decisions, price level and foreign exchange,
analysis of financial statements, and internal reporting.
ACC 160 ADVANCED
ACCOUNTING SPREADSHEET APPLICATIONS (4-2-5)
Prerequisite: ACC 106
Provides students with laboratory based theoretical and technical
advanced spreadsheet applications. Emphasis is placed on developing
an understanding of scope and application of advanced spreadsheet
software. Topics include: advanced computational functions; advanced
data management functions; advanced file management; advanced data
manipulation; advanced spreadsheet printing options; advanced spreadsheet
macros; advanced spreadsheet command language; advanced graph generation;
and advanced accounting and financial applications.
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