Accounting Degree (AC13)  Degree

(Prerequisite: None) This course is designed to provide tools to assist students to acquire skills necessary to achieve academic and professional success in their chosen occupational/technical program of study. Topics include: Computer Applications/Technology Skills, Getting off to a Good Start, Learning and Personality Styles, Time and Money Management, Study and Test Taking Skills, Stress Management and Wellness, Communication Skills, and Career Exploration.

(Prerequisite: Appropriate English Placement Test Score AND Appropriate Reading Placement Test Score) Explores the analysis of literature and articles about issues in the humanities and in society. Students practice various modes of writing, ranging from exposition to argumentation and persuasion. The course includes a review of standard grammatical and stylistic usage in proofreading and editing. An introduction to library resources lays the foundation for research. Topics include writing analysis and practice, revision, and research. Students write a research paper using library resources and using a formatting and documentation style appropriate to the purpose and audience.

(Prerequisite: ENGL 1101) Emphasizes American literature as a reflection of culture and ideas. A survey of important works in American literature. Includes a variety of literary genres: short stories, poetry, drama, nonfiction, and novels. Topics include literature and culture, essential themes and ideas, literature and history, and research skills.

(Prerequisite: Appropriate Degree Level Writing (English) and Reading Placement Test Scores) Introduces the major fields of contemporary psychology. Emphasis is on critical thinking and fundamental principles of psychology as a science. Topics include research design, the organization and operation of the nervous system, sensation and perception, learning and memory, motivation and emotion, thinking and intelligence, lifespan development, personality, psychological disorders and treatment, stress and health, and social psychology.

This course introduces the fundamental concepts, terminology, and operations necessary to use computers. Emphasis is placed on basic functions and familiarity with computer use. Topics include introductions to computer and digital terminology and usage, operating systems, Internet and digital communication, word processing applications, spreadsheet applications, database applications, and presentation applications.

(Prerequisite: Program admission) Introduces the basic financial accounting concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle for a personal service business, the accounting cycle for a merchandising business, inventory, cash control, and receivables. Laboratory work demonstrates theory presented in class.

(Prerequisite: ACCT 1100) Introduces the intermediate financial accounting concepts that provide the student with the necessary skills to maintain a set of books for a partnership and corporation. Topics include: Fixed and Intangible Assets, Current and Long-Term Liabilities (Notes Payable), Payroll, Accounting for a Corporation, Statement of Cash Flows, and Financial Statement Analysis. Laboratory work demonstrates theory presented in class

(Prerequisite: ACCT 1105) Emphasizes the interpretation of data by management in planning and controlling business activities. Topics include: Managerial Accounting Concepts, Manufacturing Accounting Using a Job Order Cost System, Manufacturing Accounting using a Process Cost System, Cost Behavior and Cost-Volume-Profit Analysis, Budgeting and Standard Cost Accounting, Flexible Budgets, Standard Costs and Variances, and Capital Investment Analysis and Budgeting. Laboratory work demonstrates theory presented in class.

(Prerequisite: ACCT 1100, COMP 1000) Emphasizes operation of computerized accounting systems from manual input forms. Topics include: company creation (service and merchandising), chart of accounts, customers transactions, vendors transactions, banking activities, merchandise inventory, employees and payroll, and financial reports. Laboratory work includes theoretical and technical application.

Provides instruction for the preparation of individual federal income tax returns. Topics include: taxable income, income adjustments, schedules, standard deductions, itemized deductions, exemptions, tax credits, and tax calculations.

(Prerequisite: ACCT 1100) Provides an understanding of the laws that affect a company's payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions.

(Prerequisites: The ability to key 25 gross words a minute on 3-minute timings with no more than 3 errors, COMP 1000 or guided elective) (Co-requisites: COMP 1000 or guided elective) Reinforces the touch system of keyboarding placing emphasis on correct techniques with adequate speed and accuracy and producing properly formatted business documents. Topics include: reinforcing correct keyboarding technique, building speed and accuracy, formatting business documents, language arts, proofreading, and work area management.