Fundamentals of accounting and the accounting cycle for both service and merchandise businesses. Special emphasis is put on payroll procedures, cash accounting, and accounts payable and accounts receivable record keeping. This course is not available for students working toward the BSBA degree. It is particularly suited for students in the two-year AAS in Business Technology. Offered on demand.

Accounting information is examined from the perspective of effective management decision making with special emphasis on the planning and control responsibilities of practicing managers.

Covers the fundamentals of accounting; the accounting cycle; journals and ledgers; working papers; financial statements; types of accounts; analysis of financial statements; fundamentals of budgeting; and an introduction to internal controls.

Continuation of ACCT 201. Introduction to partnership accounting procedures; corporation accounting procedures; bond accounting; capital stock accounts; asset accounting procedures; introduction to manufacturing accounting.

Cooperative work experience placements must be approved by the academic division.

This course is an examination of accounting information systems within a context of computerized technology. The course focuses on accounting terms, concepts and technology found within the accounting information systems environment; accounting cycles and control of accounting information systems; theory and practices relating to systems development; and reporting practices related to accounting information systems.

Review of accounting principles, practices and procedures at the intermediate level. This course addresses the theory and practices of accounting that are required as entry to the accounting profession.

The primary objectives of this course are to acquaint the student with an overview of accounting at the intermediate level from the perspective of the professional accountant. The student will be introduced to analytical and evaluative methods and decision-making techniques available to accountants and managers in applying generally accepted principles to financial reporting.

Accounting and budgeting techniques for management planning and control. A major emphasis is placed on the use of accounting data in the management decision making process.

Tax theory and practice with special emphasis on individual income taxation; the federal tax code and regulations; federal tax forms.

This course focuses on taxation of corporations, estates, trusts and partnerships. Tax considerations in establishing business organizations, reorganizations and liquidations.

Hands on application of tax principles. Students will be expected to pass the IRS Volunteer Income Tax Assistance program tests and work up to 35 hours preparing tax returns for people within the community.

Delve into the world of white-collar crime and forensic accounting. Study methods of detection, prevention and investigation.

Cooperative work experience placements must be approved by the academic division.

This course title is reserved for new and/or experimental accounting courses to be offered within the division.

Maximum of 6 hours. Research in selected areas of accounting under the direction of a faculty member. (Prerequisite: consent of division chair.) F-S-SU

Accounting practices and procedures for business combinations and consolidations; introduction to not-for-profit accounting theories; advanced partnership accounting theories.

In-depth study of Federal Appropriations Law and Application of the pronouncements of the Office of Management and Budget (OMB).

Continuation of the in-depth study of Federal Appropriations Law and Application of the pronouncements of the Office of Management and Budget (OMB).

Study of auditing theory and practice, the generally accepted auditing standards, the audit plan, internal control evaluation, statistical sampling and testing procedures; auditor's reports.

Techniques and principles of fund accounting as generally encountered in government agencies, charities, and other not-for-profit organizations.

Accounting and budgeting techniques for management planning, control and decision making. Detailed analysis of application of cost to product manufacturing and/or services provided.

New and/or experimental accounting courses to be offered within the division.