Accounting Specialist

This course introduces the fundamental concepts, procedures and terminology of accounting. Students learn the basic principles of the accounting cycle such as analyzing transactions, journal entries, worksheets, adjustments and closing entries. Bank reconciliations and petty cash processes are reviewed. This course is aimed toward students who have not had previous exposure to accounting principles. Students who have passed ACC 104 or higher may not schedule this course. This course may not be taken concurrently with ACC 104.

In this course, students are introduced to the fundamental principles of financial accounting. This includes concepts governing the recording and reporting of accounting data. Students examine receivables, payables, inventory, depreciation, fixed assets, current and long-term liabilities and stockholder's equity.

Prerequisites: MAT 090 with a C grade or higher, or completion of MAT 195 with a B grade or higher, or completion of ACC 100 with a C grade or higher. - Must be completed prior to taking this course.

This course is designed for students to utllize computer spreadsheets and industry specific software as tools for the accountant. Emphasis is on linking accounting theory and practice.

Prerequisites: Complete CIT-100 and ACC-104. - Must be completed prior to taking this course.

In this course, students explore the preparation and understanding of financial information and accounting theory and practice to gain an understanding of the framework of the United States Generally Accepted Accounting Principles (U.S. GAAP). Students focus on the recognition of economic transactions utilized in preparation of financial statements. Related disclosures as they pertain to cash, receivables, inventory, property, plant and equipment are explored. The time value of money, depreciation and asset impairment are also discussed.

Prerequisites: Complete ACC-203. - Must be completed prior to taking this course.

In this course students explore the preparation and understanding of financial information, accounting theory and practice and the conceptual framework of United States Generally Accepted Accounting Principles (U.S. GAAP). Students focus on the recognition of economic transactions in preparation of the financial statements and related disclosures as they pertain to current and long-term liabilities, investments, stockholder's equity, the statement of cash flows, pensions, leases, income taxes, revenue recognition and accounting changes.

Prerequisites: Complete ACC-203. - Must be completed prior to taking this course.

Utilization of accounting information for purpose of managerial control and decision-making. Topics include an analysis of financial statements and accounting reports, cash flow analysis, cost- volume-profit analysis, cost accounting concepts, and budgeting as tools for planning control.

Prerequisites: Complete ACC-104 with a C grade or higher. - Must be completed prior to taking this course.

This course covers the basic techniques and procedures used in cost determination. Performance measurements, standard cost, job order methods, cost analysis and control are studied as management tools.

Prerequisites: Complete ACC-203. - Must be completed prior to taking this course.

In this course students examine the theory and concepts underlying the mechanics of payroll accounting. Students review federal and state legislation and regulations, fringe benefits, recordkeeping and calculating gross and net pay using various methods. Emphasis is on the preparation of a complete payroll system and its required documentation.

The course provides an introduction to the fundamental tax concepts as they apply to individuals. Students learn the conceptual framework underlying the tax code including tax liability determination, inclusions and exclusions from gross compensation, as well as allowed deductions and credits for calculating taxable income. Additionally, students explore qualifying personal and business expenses.

Prerequisites: Complete ACC-104. - Must be completed prior to taking this course.

This course is a continuation of ACC 211, Principles of Tax 1. The Internal Revenue Code, regulations, rulings and other tax references are used in problem solving. Topics covered include tax preparation and reporting for partnerships, S-corps, C-corps and fiduciaries. Also included is an overview of federal estate and gift taxation.

Prerequisites: Complete ACC-211. - Must be completed prior to taking this course.

This course provides a foundation in modern business and business practices including principles of management, marketing and human resource management. The operation of business in a free enterprise system, the government's role in business and forms of business ownership are discussed.

This course introduces the theory and basic principles of management. Students examine the management process including the areas of planning, leading, organizing and controlling.

This course is an introduction to the legal and ethical environment of business. Students learn basic legal concepts and how to apply the law to make business decisions. In addition, a detailed review of the United States judicial system and sources of American law, including constitutional law, crimes, torts, contracts and the Uniform Commercial Code (UCC) are covered.

This course develops skills in college-level academic reading and writing. Emphasis is placed on critical analysis, argumentation and revision. Through the reading and writing processes, students develop and support ideas, refine arguments, evaluate and integrate appropriate sources, reflect on and implement feedback to revise and edit writing, and develop an awareness of the variety of contexts, audiences and purposes of academic writing. Students develop an awareness of appropriate practices relating to intellectual honesty.

Prerequisites: ENG - Must meet one of the following: Writing placement Earned "A" grade in ENG 090 Fundamentals of College Writing Earned "B" or "C" grade in ENG 090 Fundamentals of College Writing places student in ENG 101L. EAL (If applicable): Successful completion of EAL 100 EAL Composition and EAL 101 EAL Reading 2 - Must be completed prior to taking this course. CRE-103 (If required) must be taken concurrently, if not successfully completed prior to enrolling in ENG-101. - Must be taken either prior to or at the same time as this course. CRE - Must meet one of the following: Reading placement Successful completion of CRE 070 Successful completion of CRE 103 Advanced College Reading & Study Skills Concurrently enrolled in CRE 103 Advanced College Reading & Study Skills (co-requisite) - Must be completed prior to taking this course.

This course, the second in a two-course research and writing sequence, continues to expand and refine analytical writing and critical reading skills. Students deepen their understanding of rhetorical contexts and concepts while learning to adapt their research output for different audiences, genres and technologies. In addition, students consider the cultural, historical and intellectual lenses through which texts can be viewed and crafted. The course emphasizes strategies for comprehending advanced college-level texts and developing research skills, including evaluation of source credibility and relevance. Students strengthen their understanding of how meaning is created through grammatical, structural and writerly decisions. The course culminates in students creating a final portfolio or project showcasing their progress on the course learning outcomes.

Prerequisites: Complete ENG-101 or ENG-101L, CRE-103 (minimum grade "C"). - Must be completed prior to taking this course.

This course develops student skills in the organization and oral expression of ideas through a variety of speeches. Emphasis is on the way people communicate effectively in professional, business and social situations.

Prerequisites: ENG-101L or eligibility for ENG-101. - Must be completed prior to taking this course. Eligibility for ENG-101. - Must be completed prior to taking this course.