ACC111 Principles of Accounting I                              3 Credits

This first course in accounting is designed as an introductory course. Minimal job-entry skills in accounting are provided for a personal and merchandising enterprise. Everyone who aspires to a position of responsibility in business should have a basic knowledge of the fundamentals of accounting.

ACC111 Principles of Accounting II                             3 Credits

This second course in accounting is designed as an introductory course. Job-entry skills for merchandising enterprise are presented. Accounting for a corporation and partnership are also introduced. The focus will be the most important accounting procedures as well as how accounting contributes to effective management.

Prerequisite: ACC111.

ACC211 Accounting Spreadsheet and Data Base Applications

                                                                                         3 Credits
This course provides the creations, implementation, and control of computerized accounting systems using Access database and spreadsheet software. Emphasis will be placed on developing, auditing, and retrieval of information in usable formats as would be expected in a professional accountancy setting.

Prerequisite: CPT117

ACC212 Computerized Accounting Applications        3 Credits

This course provides computerized application in the setup of an accounting system utilizing general ledger, accounts payable, accounts receivable, payroll and job costing. In addition, the course will show how to customize forms, data exchange, and export data to word processing software.

Prerequisite: ACC112 and CPT117.

ACC213 Federal Taxation                                            3 Credits

This course is designed not only to assist the student in proficient personal tax preparation, but to provide an understanding of the present tax law in the setting up and operating of a business.

ACC215 Cost Accounting                                              3 Credits

Cost accounting provides the student with a working knowledge of cost concepts, cost behavior, and cost accounting techniques as they are applied to manufacturing cost systems of job costing, process costing and standard costing. Analysis of cost data and the uses of cost information are integrated.

Prerequisite: ACC112 with grade of "C" or better.

ACC217 Intermediate Accounting I                             3 Credits

This course is designed to bridge the gap between basic accounting practice and the more specialized areas of cost, managerial, and financial. The emphasis is placed upon critical thinking.

Prerequisite: ACC112 with grade of "C" or better.

ACC218 Intermediate Accounting II                            3 Credits

Intermediate Accounting II continues to bridge the gap between basic accounting principles and intensive application of accounting practice in areas of assets, liabilities, and owner's equity. Financial accounting standards and concepts are emphasized by using a practical approach to learning and application.

Prerequisite: ACC112 with grade of "C" or better.

ACC220 Principles of Payroll Administration              3 Credits

This course is designed to blend a historical perspective on the public policies and laws effecting payroll with a full explanation of the subject matter using a building block approach to guide the student from the basic principles through the complex applications of payroll. In addition, the course will provide payroll and tax professionals who have three years of experience, the training and study materials necessary to sit for the Certified Payroll Professional exam.

Prerequisite: ACC112 with a grade of "C" or better.

ACC222 Capstone Review Course of Accounting Principles

                                                                                         3 Credits
This course guides the student in dealing with ethics, internal control, fraud, financial statement analysis in the accounting environment requiring them to confront and resolve accounting problems by integrating and applying skills and techniques acquired from previous courses. Will prepare students in developing a personal code of ethics by exploring ethical dilemma and pressures they will face as accountants. Will prepare students for the ACAT Comprehensive Examination in Accountancy.

Prerequisites: ACC112, ACC217, ACC213, ACC215, BUS116 Co-requisites: ACC218 and ACC220 Students must be in their final semester.