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Accounting Curriculum

Effective June 1, 2014


Catalog Number Course Title Credits
1-Fall Semester    
10-101-112 Payroll Accounting 3
10-101-151 Accounting Principles 1
10-101-152 Accounting Principles 2 2
10-103-115 MS Word Beginning 1
10-103-126 MS Excel Beginning 1
10-804-123 Math with Business Applications 3
OR 20-804-220 Intermediate Algebra (4)
10-801-195 Written Communications 3
OR 20-801-219 English Composition I (3)
  Total 15
2-Spring Semester
10-101-113 Income Tax Preparation 1 4
10-101-154 Accounting Principles 3 4
10-102-120 Business Law 3
10-801-196 Oral Interpersonal Communication 3
OR 20-810-201 Fundamentals of Speech (3)
10-809-199 Psychology of Human Relations 3
OR 20-809-251 Introduction to Psychology (3) 
  Total 17
3-Fall Semester
10-101-114 Income Tax Preparation 2 3
OR 10-101-175 Government Accounting 3
10-101-158 Cost Accounting 3
10-101-162 Intermediate Accounting 1 3
10-101-165 Computerized Accounting 2
OR 10-103-155
   AND 10-101-135
Quickbooks Basic
Quickbooks Applications
10-103-127 MS Excel Intermediate 1
10-801-128 MS Excel Advanced 1
10-801-197 Technical Reporting 3
OR 20-201-223 English Composition II (3)
  Total 16
4-Spring Semester
10-101-166 Intermediate Accounting 2 3
10-101-170 Accounting Information Systems 3
10-101-185 Accounting Spreadsheet Applications 2
10-809-195 Economics 3
OR 20-809-287 Principles of Macroeconomics (3)
OR 20-809-291 Principles of Microeconomics (3)
10-809-197 Contemporary American Society 3
OR 20-809-271 Introductory Sociology (3)
Elective   3
  Total 17


Accounting Courses

10-101-112-00 Payroll Accounting
Teaches accounting procedures dealing with payroll, laws, and government requirements, including completion and filing of periodic reports. Pre/corequisite: 10-101-151. Lecture/Lab. 3 credits.

10-101-113-00 Income Tax Preparation 1
Studies current state and federal tax laws. Students learn to calculate and present gross income, deductions, exemptions, taxable income, tax liability, and tax credits on appropriate tax forms. Lecture. 4 credits.

10-101-114-00 Income Tax Preparation 2
Continuation of Income Tax Preparation I. Students learn more advanced tax concepts of individuals as well as businesses. Prerequisite: 10-101-113 or instructor consent. Lecture. 3 credits.

10-101-151-00 Accounting Principles 1
Develops an understanding of the fundamental principles of accounting with applications to service and merchandising enterprises. Lecture. 2 credits.

10-101-152-00 Accounting Principles 2
Extends students' understanding of accounting principles, including applications to inventory, accounting systems, manufacturing, plant assets, and payroll. Prerequisite: 10-101-151. Lecture. 2 credits.

10-101-154-00 Accounting Principles 3
Extends and applies accounting concepts and principles to corporations and the analysis of financial statements. Partnership accounting is also introduced. Prerequisites: 10-101-151 and 10-101-152. Lecture. 4 credits.

10-101-158-00 Cost Accounting
Develops basic skills in accounting for materials, labor, and factory overhead in the manufacturing concern. Prerequisite: 10-101-154. Lecture. 3 credits.

10-101-162-00 Intermediate Accounting 1
Presents advanced accounting principles and applications including financial statements, receivables, cash, inventory, plant assets, and intangible assets. Prerequisite: 10-101-154. Lecture. 3 credits.

10-101-165-00 Computerized Accounting
Covers many of the features of QuickBooks. Topics will include reports, basic journal entries, recording cash receipts/disbursements, sales, deposits, purchase orders/inventory, basic payroll, and bank reconciliations. Students will also perform some financial analysis. Lecture/Lab. 2 credits.

10-101-166-00 Intermediate Accounting 2
Prepares the learner to account for revenue, debt and equity financing, leases, deferred income taxes, changes in estimates or principle, error, retirement plans, investments in securities, and to report earnings per share. Prerequisite: 10-101-162. Lecture. 3 credits.

10-101-170-00 Accounting Information Systems
Prepares the learner to examine a business information system, design output reports for effective financial reporting and decision making, design input documents to gather data, document and information system of a business, create a database to organize informational needs for managing a business, design a plan for internal control of a business, and develop an information system for a business. Prerequisites: 10-101-112, 10-101-154, 10-101-165, and 10-103-115. Lecture. 3 credits.

10-101-185-00 Accounting Spreadsheet Application
Prepares the learner to use formatting for financial reports, design macros for financial reporting, use financial/accounting functions in spreadsheets, create charts for financial analysis, use Excel database functions to query financial information, utilize spreadsheet financial analysis tools, and maintain data integrity by using internal control features. Prerequisites: 10-101-152 and 10-103-128. Lecture/Lab. 2 credits.

10-101-195-00 Accounting Internship
Provides opportunities to apply classroom learning to actual work in an employer-supervised environment. Occupational. 3 credits.

10-102-120-00 Business Law
Examines the law and the ways it can impact business operations, including the framework of the court system, contracts, torts, criminal law, business ethics, forms of business organizations, real and personal property. Lecture. 3 credits.

10-103-101-00 Computer Literacy Microsoft Windows
A beginning level course for individuals who have little or no computer experience. The student will learn how to perform basic computer operations that will include creating, saving, and managing files and folders in a Windows environment, as well as gain knowledge of web browser basics. Lecture. 1 credit.

10-103-115-00 MS Word Beginning
Provides practice in using basic word processing functions and features of MS Word. Lecture/Lab. 1 credit.

10-103-126-00 MS Excel Beginning
Develops skills in using basic spreadsheet functions of MS Excel for business users. Lecture/Lab. 1 credit.

10-103-127-00 MS Excel Intermediate
Develops skills in using additional spreadsheet features including multiple worksheets, 3-D references, macro basics, charts, and databases. Prerequisite: 10-103-126. Lecture/Lab. 1 credit.

10-103-128-00 MS Excel Advanced
Develops skills in using advanced features of Excel including importing data, problem solving, creating PivotCharts and PivotTables, and automating data entry. Prerequisite: 10-103-127. Lecture/Lab. 1 credit.

10-801-195-00 Written Communication
Develops writing skills which include prewriting, drafting, revising, and editing. A variety of writing assignments is designed to help the learner analyze audience and purpose, research and organize ideas, and format and design documents based on subject matter and content. Also develops critical reading and thinking skills through the analysis of a variety of written documents. Lecture. 3 credits.

10-801-196-00 Oral Interpersonal Communication
Focuses upon developing speaking, verbal and nonverbal communications, and listening skills through individual presentations, groups activities, and other projects. Lecture. 3 credits.

10-801-197-00 Technical Reporting
Teaches preparation and presentation of written, oral, and multi-media technical reports. Prerequisites: 10-801-195 or 20-801-219. Lecture. 3 credits.

10-804-123-00 Math W Business Apps
Covers real numbers, basic operations, linear equations, proportions with one variable, percent, simple interest, compound interest, annuity, applying math concepts to the purchasing/buying/selling processes, and basic statistics with business and consumer applications. Lecture. 3 credits.

10-809-195-00 Economics
Introduces economic tools for use in business and personal life. Covers markets, economic growth, employment, productivity, computers, and the internet, international trade, the role of government, and business cycles. Lecture. 3 credits.

10-809-197-00 Contemporary Amer Society
Explores the American social and political institutions affecting the individual as a citizen, worker, and participant in various social groups. Topics studied will be flexible and responsive to contemporary issues. Lecture. 3 credits.

10-809-199-00 Psychology of Human Relations
Focuses on improving personal and job-related relationships through understanding and applying sound psychological principles. Topics include self-concept, motivation, emotions, stress management, conflict resolution, and human relation processes. Lecture. 3 credits.