Accounting

An introduction to accounting concepts with a small business focus. The course will emphasize how decisions such as the form of business change the accounting treatment of some transactions such as owner payment and tax filings. The course will also discuss the treatment of employee vs independent contractors in a small business as well as budgeting and cost management.

An introduction to financial accounting concepts emphasizing the analysis of business transactions in accordance with generally accepted accounting principles (GAAP), the effect of these transactions on the financial statements, financial analysis, and the interrelationships of the financial statements.

Designed to provide a basic understanding of accounting procedures for small businesses. Provides a foundation of the accounting cycle for a small business enterprise and a practical understanding of business financial statements.

An introduction to the use of accounting information in the management decision making processes of planning, implementing, and controlling business activities. In addition, the course will discuss the accumulation and classification of costs as well as demonstrate the difference between costing systems.

Introduction to intermediate accounting concepts, principles and practices, stressing financial reporting theory, applied financial accounting problems and contemporary financial accounting issues. Focuses on the determination of income and financial position of the corporate form of organization.

Completes the accounting theory framework started in Introduction to Intermediate Accounting I with the concepts and principles underlying liabilities, stockholder equity and the effects on the income statement and statement of retained earnings.

This course is a hands-on spreadsheet accounting course designed to help students apply previous knowledge and processes of financial and managerial accounting to a computerized environment using popular spreadsheet software. It will include microcomputer accounting applications, integrating spreadsheets, word processing, graphics, and database.

This course requires the prior knowledge from Survey of Accounting or Principles of Accounting I (Financial). It employs integrated accounting software for payroll, inventory control, accounts payable, accounts receivable and general ledger functions. Course reviews the accounting cycle.

Studies the current federal tax laws, providing a working knowledge of preparing taxes for individuals and sole proprietorships. Federal tax law topics include gross income, exclusions, deductions, credits, accounting periods and methods, and property transactions.