Accounting

Programs

Course Descriptions

AC1103: Introduction to Accounting

Credits 3

A course designed to present the basic concepts of the accounting cycle from recording business transactions in the books of original entry to the preparation of periodic financial reports for a service and merchandising enterprise. This course may be used to prepare for Accounting I. This course will not transfer as an accounting course and cannot be substituted for Accounting I. 

AC1203: Accounting I

Credits 3
A beginning course in accounting which introduces the theoretical aspects of financial accounting and their application from the basic concept of a transaction, through financial statements.

AC1213: Accounting II

Credits 3
A continuation of Accounting I, dealing mainly with corporation accounting, interpretation of financial statements, accounting for costs, and controlling business operations.

AC1303: Computerized Accounting

Credits 3
A study of the common body of knowledge in accounting and computers as fundamental business tools. Special emphasis on the major accounting functions and how they are accomplished using computers.

AC1403: Payroll Accounting

Credits 3
It provides a foundation in payroll and personnel records, computation of wages, and the accounting for wages paid and payroll deductions needed in business to meet the requirements of federal and state payroll laws.

AC2103: Managerial Accounting

Credits 3

This course illustrates how accounting data can be analyzed, interpreted and applied by management in planning and controlling business activities. An interdisciplinary approach is provided through the mix of topics involving economics, mathematics, finance and statistics.

AC2902: Accounting Internship I

Credits 2
Permission is required before enrollment in this course which is designed to give the student on-the-job training in a selected training station under the supervision of an employer and a coordinating instructor. The student, instructor, and employer will file progress and evaluation reports, attend arranged conferences, and keep a continuous record of the on-the-job experience. The student must work a minimum of 90 clock hours for the semester to receive the two credit hours. The student may have only four (4) hours of Internship to count toward graduation.