This course is an introduction to the basic accounting cycle, accounting transaction analysis, preparation of journal entries, trial balance, work sheets, and financial statements. Accounting for sole proprietorships is emphasized including special journal accounting procedures.

A continuation of accounting transactions, financial statements, and analysis of accounts receivable, notes payable, notes recievable, merchandise inventory, property, plant, equipment, and long-term bonds. Accounting for parternships and corporations is introduced.

This course is an introduction to payroll accounting which emphasizes the process of accounting for payroll by employers and the rights of employees. Topics covered include the historical perspective of payroll accounting, the payroll accounting process from the legal issues surrounding hiring and maintaining records for employees, calculating gross pay, net pay, and payroll taxes, calculating employees' deductions and benefits, recording payroll transactions, procedures for making payroll tax deposits and completing employment tax reports.

This course emphasizes the understanding of fundamental accounting principles and procedures and will develop the student's accounting problem-solving abilities and critical thinking. Topics covered include the basic structure of analyzing and recording transactions, establishing accounting policy, generally accepted accounting principles, control of cash, receivables and payables, merchandise inventory valuation methods, recording of property, plant, and equipment transactions, and long-term financing. Sources of equity capital for corporations and financial statements are analyzed.

This course emphasizes the fundamental concepts for planning, control, and decision-making. Topics covered include the basic structure of systems design, planning and control through standard costs, cost variance analysis, cost-volume-profit analysis, operating and capital budgets, and using relevant costs in decision making.

This course is an introduction to accounting on microcomputers, which provides a realistic approach to computerized, integrated accounting principles. This course emphasizes set up and maintenance of accounts and transactions used in the general ledger, sales and accounts receivable, purchasing and accounts payable, cash receipts, cash disbursements, job costing, financial statement analysis, payroll setup and processing, budgets and business analysis. Access to an off-campus pc (not mac) is required.

A fundamental overview of tax schedules and forms as required by tthe Federal and State Internal Revenue Service.

Accounting for governmental and nonprofit organizations is explored. Topics covered include objectives and principles of accounting for governmental entities, differences between business and government accounting, modified and accrual accounting, transactions for the general fund, special revenue funds, capital projects funds, debt service funds, permanent funds, proprietary funds (enterprise and internal service), and fiduciary funds. The impact of FASB and GASB on reporting for colleges and universities, governmental entities and other nonprofit organizations is reviewed.

The Accounting Capstone course serves as the culminating experience for students pursuing studies in accounting and business. Designed to integrate technical skills, analytical thinking, and strategic decision-making, this course challenges students to apply their knowledge in a comprehensive, real-world context.

This course is designed to meet specific learning needs of students. Typically, such independent study projects focus on learning opportunities not otherwise offered in our college curriculum. The student must seek prior approval of an instructor willing to serve as faculty sponsor. The student then initiates a proposal describing, among other things, the number of hours to be spent on the study project, specific learning outcomes, and how evaluation is to be accomplished. The approved proposal will have signatures of the student, faculty sponsor, Division Chair, and the Associate Dean.

This course is designed for the student who takes the initiative to perform professional skills outside of and in addition to the normal school curriculum. If done properly, it can be a highly rewarding experience and aid the student's transition from school to work. The student initiates a proposal describing, among other things, the number of hours to be spent in the internship, specific learning outcomes, and how evaluation is to be accomplished. The approved proposal will have signatures of the Student, Faculty Supervisor, Division Chair, and the Associate Dean.