ACC*100, Basic Accounting (3 Credits)
Gen Ed Competency: Critical Analysis & Logical Thinking
A course in the basic accounting principles with emphasis on recording procedures and payroll for service businesses and professional offices. Students with no previous accounting exposure and limited college course experience should consider taking this course before taking ACC*115 Financial Accounting. It will satisfy a business or open elective requirement. May not be taken after ACC*115 unless student received a D or F grade. (Updated October 2014)
ACC*113, Principles of Financial Accounting (3 Credits)
FALL 2017: This course replaces ACC*115. Students may not get credit for both ACC*113 and ACC*115.
An introduction to financial accounting fundamentals. The basic accounting equation, recording procedures and analysis of corporate statements and specific business accounts are studied. Prerequisites: Eligible for ENG*101 E or ENG*101, and eligible for MAT*137 . (New course, Fall 2017)
ACC*115, Financial Accounting (4 Credits)
Gen Ed Competencies: Continuing Learning/Information Literacy, Critical Analysis & Logical Thinking
FALL 2017: This course will be replaced by ACC*113. Students may not get credit for both ACC*113 and ACC*115.
An introduction to financial accounting fundamentals. The basic accounting equation, recording procedures, and analysis of corporate statements and specific business accounts are studied. A computerized commercial practice problem is incorporated into the course. Transferability may be limited to 3 credits. Prerequisites: Eligible for ENG*101 E or ENG*101, and eligible for MAT*137. (Updated July 2019)
ACC*117, Principles of Managerial Accounting (3 credits)
FALL 2017: This course replaces ACC*118. Students may not get credit for both ACC*117 and ACC*118.
An introduction to managerial accounting fundamentals. It is the study of accounting that generates confidential information for use in decision-making and managing and operating a business. It studies cost-benefit criteria, behavioral implications of actions and strategies for setting long and short-range goals. Prerequisite: ACC*113 or ACC*115. (New course, Fall 2017)
ACC*118, Managerial Accounting (4 credits)
Gen Ed Competencies: Continuing Learning/Information Literacy, Critical Analysis & Logical Thinking
FALL 2017: This course will be replaced by ACC*117. Students may not get credit for both ACC*117 and ACC*118.
An introduction to managerial accounting fundamentals. It is the study of accounting that generates confidential information for use in decision-making and managing and operating a business. It studies cost-benefit criteria,behavioral implications of actions and strategies for setting long and short-range goals. Transferability may be limited to 3 credits. Prerequisite: ACC*115. (Updated October 2014)
ACC*125, Accounting Computer Applications I (3 credits)
Use of a computer programs will be used to simulate actual accounting applications on computers. The commercial accounting program includes general ledger, accounts receivable, accounts payable, and payroll. Additional projects are prepared using spreadsheet programs. No previous computer knowledge is required. Prerequisite: ACC*113. (New course, Fall 2017)
ACC*271, Intermediate Accounting I (3 credits)
Gen Ed Competencies: Continuing Learning/Information Literacy, Critical Analysis & Logical Thinking
An examination of generally accepted accounting principles related to preparation of the financial statements, including the cash flow statement.Valuation and disclosure of current assets including cash, accounts receivable,and inventory are studied in detail. A computerized commercial accounting project is incorporated into the course. Prerequisite: ACC*118. (Updated October 2014)
ACC*272, Intermediate Accounting II (3 credits)
Gen Ed Competencies: Continuing Learning/Information Literacy, Critical Analysis & Logical Thinking
Continuation of topics begun in ACC*271, including long assets, current liabilities, long term liabilities, stockholder’s equity, present value concepts and payroll. A financial statement analysis project is incorporated into the course. Prerequisite: ACC*271. (Existing course; published September 2013) (Fulfills an “L” course requirement for students who enrolled in a degree program prior to the Fall 2016 semester.)
