Course Descriptions

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ACCT-110

Small Business Accounting

Credit(s): 3

ACCT 110 is an introduction to accounting procedures for individual proprietorship businesses. Emphasis is on the accounting cycle, double-entry accounting system, special journals, payroll, and systems and procedures for handling accounting problems associated with small businesses. Accounting for both service and merchandising businesses will be included in this course. Students will practice proper accounting procedures manually, on spreadsheet software, and accounting software. This course is required for students in all Business and Office Technology programs and the Accounting Assistant program. It is also helpful to those who want to upgrade business skills for improved employability. Students may not receive duplicate credit for ACCT 110 and 201. Lecture/Lab: 3 hours per week
Corequisites: CAOT-130

ACCT-111

Small Business Accounting II

Credit(s): 3

ACCT 111 is a continuation of ACCT 110 with an introduction to accounting procedures for partnerships and corporations. Emphasis will include asset valuation, inventory valuation, and financial statement analysis for small businesses. This course is required for students in the Accounting Assistant Program and others who want to upgrade business skills for improved employability. Lecture/Lab: 3 hours per week
Prerequisites: Complete ACCT-110 or ACCT-201 with a minimum grade of C-.

ACCT-113

Payroll Accounting

Credit(s): 3

ACCT 113 provides an in-depth study of payroll procedures. Included are a discussion of employees and independent contractors, how to calculate gross wages for hourly and salaried employees, mandatory and voluntary withholdings, employer taxes, recording payroll, and state and federal record keeping requirements. Current tax rates and current tax forms will be used. Some emphasis will be placed on computerized payroll accounting. Completion of a payroll practice set is required. Lecture/Lab: 3 hours per week
Prerequisites: Complete ACCT-110 or ACCT-201 with a minimum grade of C-.

ACCT-138

Accounting for Managers

Credit(s): 3

This course is an introduction to accounting from a user's perspective. Students will explore accounting information's role in the decision-making process, and how to use various types of accounting information found in financial statements and annual reports. This course will emphasize what accounting information is, why it is important, and how it is used by economic decision makers. This course is required in the Resort/Recreation Management Program. Understanding how accounting information can be used to make better business decisions can benefit all students, regardless of their major course of study or chosen career. Prior completion of other courses is not required.

ACCT-140

QuickBooks Pro

Credit(s): 3

ACCT 140 is an introduction to accounting and computers using QuickBooks. The course will focus on accounting for service and merchandising businesses with emphasis on sales and receivables, purchases and payables, general accounting, payroll accounting, and end-of-period procedures. Computerizing a manual accounting system will also be discussed. Lecture/Lab: 4 hours per week
Prerequisites: Complete ACCT-110 or ACCT-201 with a minimum grade of C-.

ACCT-150

10-Key Skill Building

Credit(s): 1

This course is a self-paced course provided by online delivery. It is intended to introduce the methods used for 10-key data entry and calculators using a computer program and number key pad. Students must master the correct keystrokes and a minimum speed of 9,000 keystrokes per hour with no mistakes for minimum successful completion (a passing grade of C). Lab: online delivery

ACCT-201

Principles of Accounting

Credit(s): 3

ACCT 201 is an introduction to contemporary financial accounting. It emphasizes basic terminology and concepts, the theoretical framework of double entry accounting, and descriptions and derivation of the primary financial statements prepared by accountants. This course is included in the Business Education and Business Administration curricula. It fulfills the accounting course requirement for all Business and Office Technology programs. Upon completion of ACCT 201 students may not receive credit for ACCT 110 and/or 111. Lecture/Lab: 3 hours per week

ACCT-202

Managerial Accounting

Credit(s): 3

ACCT 202 is a continuation of ACCT 201 with emphasis on accounting theory and procedures relating to corporations. Manufacturing accounting and accounting for managerial decision making, including analysis and interpretations of financial statements and introduction to cost behavior is emphasized. This course is included in the Business Education and Business Administration curricula. Lecture/Lab: 3 hours per week
Prerequisites: ACCT-201 must have been completed with a C- or better.

ACCT-244

Credit and Collections

Credit(s): 3

ACCT 244 is an introduction to credit and its role in the economy. The topics to be covered will include understanding consumer and business credit, management and analysis of consumer and business credit, international trade credit, and collection management and control. Focus will be on decision making in granting credit and collection policies and procedures including current laws affecting collections. Lecture: 3 hours per week
Prerequisites: Complete ACCT-111 or ACCT-202 with a minimum grade of C-.

ACCT-246

Current Business Taxes

Credit(s): 3

ACCT 246 provides necessary information to bookkeepers and business owners about local, state, and federal taxes that are currently paid by area businesses. The course will examine business licenses, property tax, sales and use tax, income tax on corporations and payroll related taxes. Other federal compliance reports will also be discussed. Current tax rates and current tax forms will be used. Guest speakers will explain the history, current taxing environment, and benefits related to particular taxes. Lecture: 3 hours per week
Prerequisites: Complete ACCT-111 or ACCT-202 with a minimum grade of C-.

ACCT-248

Accounting Internship

Credit(s): 4

ACCT 248 is the capstone course for the Accounting Assistant Program and should be taken after the completion of all required accounting courses. This course consists of on-campus meetings, as well as 135 hours of an off-campus internship which allows for the practical application of concepts learned throughout the program. Emphasis will be on accounting records of an existing business, records management, efficient telephone use, employee/employer relations, customer service, resumes, cover letters, interview techniques, and stress/time management. Lecture: 15 hours Internship: 135 hours of site work
Prerequisites: Complete ACCT-113, ACCT-140, ACCT-244, and ACCT-246 with a minimum grade of C-.