Accounting (101)

101-104. Accounting Spreadsheets. (2 Credits)

Discover tools and techniques used in spreadsheets related to finance and accounting activities.

Prerequisites: (101-111 with a minimum grade of C and 106-163 with a minimum grade of C) or 106-110 with a minimum grade of C

Credit for prior learning available

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101-105. Accounting Fundamentals. (3 Credits)

Use a survey approach to learn the accounting process and to gain a general knowledge of the accounting principles and financial accounting procedures applied to business budgeting. This course is for non-accountants.

Prerequisites: (804-123 (may be taken concurrently) with a minimum grade of C or 804-107 (may be taken concurrently) with a minimum grade of C)

Credit for prior learning available

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101-107. Business Finance. (3 Credits)

This course provides an introduction to the principles of financial management of business firms. Topics covered include: the importance of financial management, financial statement analysis, time value of money, valuation of stocks and bonds, risk and return, capital budgeting, cash flow estimation, cost of capital, working capital management, forecasting and short-term financial planning, and utilizing an online trading investment simulator.

Prerequisites: 101-113 with a minimum grade of C and (106-110 with a minimum grade of C or 106-103 with a minimum grade of C)

Credit for prior learning available

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101-109. Business Accounting. (4 Credits)

This course will cover the fundamentals of accounting principles. Topics will include: Budgeting, Analysis and understanding Financial Statements that will be necessary to complete the capstone Accounting and Financial requirements for the Business Management Program. This class is required for Business Management Students.

Prerequisites: 804-123 (may be taken concurrently) with a minimum grade of C and (106-163 (may be taken concurrently) with a minimum grade of C or 106-110 (may be taken concurrently) with a minimum grade of C)

Credit for prior learning available

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101-111. Accounting I - Principles. (4 Credits)

Develop an understanding of basic accounting concepts by accounting for transactions for both service and merchandising businesses.

Prerequisites: 804-123 (may be taken concurrently) with a minimum grade of C or 804-115 (may be taken concurrently) with a minimum grade of C or 804-116 (may be taken concurrently) with a minimum grade of C or 804-118 (may be taken concurrently) with a minimum grade of C or 804-195 (may be taken concurrently) with a minimum grade of C or 804-198 (may be taken concurrently) with a minimum grade of C

Credit for prior learning available

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101-113. Accounting II - Principles. (4 Credits)

Study account groups for their problems of composition, valuation, recognition, and appropriate accounting treatment at a basic level. Explore partnerships and corporations as well as financial statement analysis techniques. Do basic accounting problems and use a practice set to summarize principles used in Accounting I and II and to become familiar with systems procedures.

Prerequisites: (101-111 with a minimum grade of C and 804-123 (may be taken concurrently) with a minimum grade of C) or 804-115 (may be taken concurrently) with a minimum grade of C or 804-116 (may be taken concurrently) with a minimum grade of C or 804-118 (may be taken concurrently) with a minimum grade of C or 804-195 (may be taken concurrently) with a minimum grade of C or 804-198 (may be taken concurrently) with a minimum grade of C

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101-114. Payroll and Accounting Tech. (3 Credits)

This course is designed to provide the student with skills in payroll preparation, reporting and application experience in accounting technology platforms.

Prerequisites: (101-111 with a minimum grade of C and 106-110 with a minimum grade of C and 101-113 (may be taken concurrently) with a minimum grade of C)

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101-115. Accounting III - Intermediate. (4 Credits)

Learn to understand and apply the principles and procedures of financial accounting, with emphasis on preparing reports for external users. Explore an in-depth review of the accounting cycle and the preparation of financial statements. Additional topics include the revenue, receivables and cash cycles; preparing bank reconciliations; internal controls; measurement of inventories and cost of goods sold; and recording of current liabilities and contingent obligations.

Prerequisites: (101-113 with a minimum grade of C)

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101-116. Managerial Accounting. (3 Credits)

Learn how to analyze accounting information and use that information for decision-making.

Prerequisites: (101-115 (may be taken concurrently) with a minimum grade of C)

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101-118. Beginning Quickbooks. (1 Credit)

Learn the most common QuickBooks functions for customers, vendors, payroll and banking used for small business accounting.

Prerequisites: 101-111 with a minimum grade of C or 101-109 with a minimum grade of C

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101-120. Accounting IV - Intermediate. (4 Credits)

Accounting IV is a continuation of Accounting III, expanding the student's knowledge in advanced accounting topics such as noncurrent operating assets, depreciation methods, statement of cash flows, revenue recognition, and financial statement analysis.

Prerequisites: (101-115 with a minimum grade of C)

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101-122. Accounting - Capstone. (3 Credits)

In this capstone course, use your Accounting skills to process financial transactions throughout the accounting cycle, analyze financial information to support planning and decision-making, calculate payroll and complete tax forms, analyze yearly results and prepare individual tax returns.

Prerequisites: 101-115 with a minimum grade of C and 101-124 (may be taken concurrently) with a minimum grade of C and (101-141 with a minimum grade of C and 101-118 with a minimum grade of C or 101-114 with a minimum grade of C)

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101-123. Income Tax I. (4 Credits)

Become familiar with the field of federal income taxation. Examine commonly occurring issues in tax planning and the preparation of individual's income tax returns.

Prerequisites: (101-111 with a minimum grade of C)

Credit for prior learning available

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101-124. Income Tax II. (3 Credits)

Carry the application of federal law into other areas requiring special computations and applications in this continuation of Income Tax 1. Topics include business deduction, including depreciation as it applies to individuals, corporation and other entities; determining basis of property; calculating gain and determining the character of the gain or loss (capital vs. ordinary); special requirements of partnerships, regular and subchapter S corporations; tax research and personal and real property tax returns for manufacturers and non-manufacturers.

Prerequisites: (101-113 (may be taken concurrently) with a minimum grade of C and 101-123 (may be taken concurrently) with a minimum grade of C)

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101-127. Accounting Information Systems. (4 Credits)

Explore the role of information systems in accomplishing the objectives of financial accounting, managerial accounting, tax accounting, and auditing. Review the techniques of manual accounting, computerized accounting, and Internet electronic commerce applications. Internal controls, systems analysis, systems design, and system implementation are also discussed.

Prerequisites: (101-115 with a minimum grade of C and 101-120 (may be taken concurrently) with a minimum grade of C and 101-123 with a minimum grade of C)

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101-132. Business Financial Management. (3 Credits)

This course introduces the principles of financial management of a business as well as personal finance. Topics covered related to business finance includes: banking and lending principles, time value of money, budgeting, financial statement analysis, and cash flow. Personal finance topics include the use of credit cards, credit scores, investing, as well as learning about benefits, insurance, and retirement plans.

Prerequisites: 101-109 with a minimum grade of C

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101-141. Payroll Systems. (2 Credits)

Gain a deep understanding of the payroll process, from the setup of employees to the filing of state and federal payroll forms. Learn to compute payroll tax expense and liabilities, complete payroll tax forms and reports, and journalize payroll transactions manually.

Prerequisites: (106-163 with a minimum grade of C or 106-110 with a minimum grade of C) and 101-113 (may be taken concurrently) with a minimum grade of C

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101-142. Accounting Information Systems. (3 Credits)

Explore the role of information systems in accomplishing the objectives of financial, managerial and tax accounting and auditing. Review techniques in manual and computerized accounting as well as internet-based electronic commerce applications. Discuss internal controls and systems analysis, design and implementation.

Prerequisites: 101-115 with a minimum grade of C and 101-120 (may be taken concurrently) with a minimum grade of C and 101-123 with a minimum grade of C

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101-419A. Finance for Non-Finance Mgr. (0.8 Credits)

This course provides the participants with an understanding of the language associated with finance, knowledge of how and when to use certain financial terms and analysis techniques, and the ability to assess company performance through financial statements.

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