Accounting Courses

Accounting prepares students for a variety of accounting occupations in the public and private sector. Typically, accounting clerks establish, develop and maintain the financial records of organizations and departments.

 

Following are course descriptions. Check the Annual Schedule to plan your schedule.

 

ACCOUNTING 104
Payroll Accounting (5)

A course designed to provide information and study of accounting for payroll, payroll taxes and benefits. Computer-assisted practice problems are required. Prerequisites: ACCT& 201 (may be taken concurrently) and math skills equivalent to or higher than MATH 70 or BUS 102, or equivalent math. Mandatory decimal grading.

ACCOUNTING 170
Federal Income Tax Individuals/Small Business (5)

This course presents the fundamentals of federal income taxation as it applies to individuals and sole proprietorships. This course will take a practical approach through preparation of individual tax returns including Schedules A, B, C, D. Previously ACCTG 170. Mandatory decimal grading.

ACCOUNTING & 201
Principles of Accounting I (5)

Basic principles, theories and procedures for reporting business transactions; analysis and presentation of financial information, integrated with computer applications. Previously ACCTG 210. Mandatory decimal grading.

ACCOUNTING & 202
Principles of Accounting II (5)

Accounting for short- and long-term assets and liabilities, corporations, statement of cash flows, financial statement analysis, and generally accepted accounting principles; integrated with computer applications. Previously ACCTG 220. Prerequisites: ACCT& 201. Mandatory decimal grading.

ACCOUNTING & 203
Principles of Accounting III (5)

An introduction to job-, process- and activity-based costing, capital budgets, standard costs, cost-volume-profit analysis, and analysis of accounting information for managerial decision-making; integrated with computer applications. Previously ACCTG 230. Prerequisites: ACCT& 201. Mandatory decimal grading.

ACCOUNTING 206
Computer Accounting (5)

An introduction to PC based computerized accounting using QuickBooks software designed for small business applications. Prerequisites: ACCT201 or instructor permission. Mandatory decimal grading.

ACCOUNTING 208
Not-for Profit and Governmental Accounting (5)

An introduction to acounting for not-for-profit organizations and state and local governments. Topics include general and special fund accounting for state and local governments, hospitals, charities, foundations, colleges and universities. Prerequisites: Successful completion of ACCT& 201 and 202. Mandatory decimal grading.

ACCOUNTING 271
Intermediate Accounting I (5)

Principles of financial reporting for enterprises. Standard-setting; FASB conceptual framework; presentation of income statement, balance sheet, and statement of cash flows; cash and cash equivalents; receivables; and inventory valuation. Previously ACCTG 271. Prerequisites: ACCT& 202 or instructor permission. Mandatory decimal grading.

ACCOUNTING 272
Intermediate Accounting II (5)

Principles of financial reporting for enterprises. Tangible and intangible assets; depreciation, impairments, and disposition; current and long-term liabilities; contingencies; stockholders' equity; earnings per share. Previously ACCTG 272. Prerequisites: ACCT 271 with a 2.0 or better, or instructor permission. Mandatory decimal grading.

ACCOUNTING 273
Intermediate Accounting III (5)

Principles of financial reporting for enterprises. Investments; revenue recognition; taxes in financial statements; pensions; leases; statement of cash flows; legal and ethical considerations in disclosure. Previously ACCTG 273. Prerequisites: ACCT 271 with a 2.0 or better, or instructor permission. Mandatory decimal grading.

ACCOUNTING 275
Accounting Information Systems (5)

Use of accounting systems to support business processes. Internal control, security, privacy, ethics; revenue and expense cycles; payroll, inventory, and fixed assets; source and output documents; systems planning. Previously ACCTG 275. Prerequisites: ACCT& 201 or ACCT 101 and CIS 105, or instructor permission. Mandatory decimal grading.

ACCOUNTING 279
Federal Income Tax: Corporations/Conduits (5)

Theory and practice of federal income taxation for C and S corporations, partnerships, and LLCs. Elements of exempt entities, trusts, estates, tax research and planning. Previously ACCTG 279. Prerequisites: ACCT& 202 or ACCT 102 and ACCT 170, each with a 2.0 or better, or instructor permission. Mandatory decimal grading.

ACCOUNTING 286
Auditing and Assurance (5)

Principles and practice of attest functions in the accounting profession. Generally accepted auditing standards; fraud and internal control; professional ethics and legal liability of auditors. Previously ACCTG 286. Prerequisites: ACCT 271 with a 2.0 or better, or instructor permission. Mandatory decimal grading.

ACCOUNTING 289
Cost Accounting (5)

Use of cost accounting in the controllership function. Cost behavior, cost tracing & apportionment. Relevant costs, transfer pricing, inventory issues, management control, and information systems. Previously ACCTG 289. Prerequisites: ACCT& 203 or ACCT 103, with a 2.0 or better, or instructor permission. Mandatory decimal grading.

ACCOUNTING 291
Special Topics in Accounting (1)

Classes focusing on specific issues and/or topics of interest in Accounting. Previously ACCTG 281.

ACCOUNTING 292
Special Topics in Accounting (2)

Classes focusing on specific issues and/or topics of interest in Accounting. Previously ACCTG 282.

ACCOUNTING 293
Special Topics in Accounting (3)

Classes focusing on specific issues and/or topics of interest in Accounting. Previously ACCTG 283.

ACCOUNTING 294
Special Topics in Accounting (4)

Classes focusing on specific issues and/or topics of interest in Accounting. Previously ACCTG 284.

ACCOUNTING 295
Special Topics in Accounting (5)

Classes focusing on specific issues and/or topics of interest in Accounting. Previously ACCTG 285.

ACCOUNTING 297
Individual Project in Accounting (1)

Individual project in a specific area of accounting. By arrangement with instructor. Previously ACCTG 297. Prerequisites: Instructor permission, based on evaluation of students' educational and work experience. Mandatory decimal grading.

ACCOUNTING 298
Individual Project in Accounting (2)

Individual project in a specific area of accounting. By arrangement with instructor. Previously ACCTG 298. Prerequisite: Instructor permission, based on evaluation of students' educational and work experience. Mandatory decimal grading.

ACCOUNTING 299
Individual Project in Accounting (3)

Individual project in a specific area of accounting. By arrangement with instructor. Previously ACCTG 299. Prerequisite: Instructor permission, based on evaluation of students' educational and work experience. Mandatory decimal grading.