2003 / 2004 - Bellevue College

Course Descriptions
Accounting
(Paraprofessional)
BUSINESS DIVISION
ACCT 101
Practical Accounting I • 5 CR
Introduces the use of journals and ledgers for reporting
business transactions. Students learn periodic
adjustments, closing procedures, and preparation
of financial statements. For vocational business
majors. Not recommended for students transferring
to 4-year colleges. Prerequisite: G BUS 145.
ACCT 102
Practical Accounting II • 5 CR
Covers accounting procedures for corporations and
partnerships and basic analysis of financial statements.
Not recommended for students transferring
to 4-year colleges. Prerequisite: ACCT 101.
ACCT 135
Business Payroll Tax Accounting • 5 CR
Examines systems and operations of payroll tax
accounting. Students learn to prepare Form 941,
940, and W-2 and to use a computerized payroll
system. Topics include the Fair Labor Standards Act
and Social Security Act. Prerequisite: ACCT 101 or
permission of instructor.
ACCT 172
Small Business Computerized
Accounting • 5 CR
Applies computer software solutions to specific accounting
problems. Topics include accounts receivable,
accounts payable, depreciation, payroll, ledgers,
and financial statements. Prerequisite: ACCT
101 or permission of instructor.
ACCT 199
Individual Studies in Accounting •
V1-10 CR
Covers directed readings, special projects, and independent
study by an individual student. Prerequisite:
Permission of instructor.
ACCT 234
Managerial Accounting • 5 CR
Explores the use of managerial accounting techniques
and analytical tools in business decisionmaking.
Students focus on short- and long-range
financial planning, management planning, and
control. Prerequisite: ACCT 102.
ACCT 240
Computerized Accounting • 5 CR
Introduces the use of the PC to solve accounting
problems. Students create accounting applications
using various software programs. Prerequisite:
ACCT 101 or permission of instructor.
ACCT 245
Accounting Information Systems • 5 CR
Students complete various accounting exercises
and projects using a mid-range information system
program (e.g., Oracle, Microsoft Great Plains,
etc.) to demonstrate the capability of a mid-sized
accounting system to collect and communicate
strategically valuable information. Students learn
accounting software including: general ledger, accounts
payable, accounts receivable, bank reconciliation,
banking, purchase orders, invoicing,
payroll, fixed assets, and reporting. Students also
map business process flows and assure system security.
Prerequisite: ACCT 101 or ACCTG 210. Recommended
prerequisite: BTS 161.
ACCT 250
Intermediate Accounting • 5 CR
Examines the theoretical foundations of accounting
in depth. Topics include cash flow, revenue recognition,
lease accounting, and advanced financial
reporting. Prerequisite: ACCT 102 or permission
of instructor.
ACCT 260
Accounting For
Non-Profit Agencies • 5 CR
Presents a framework for accounting and financial
reporting for government and not-for-profit organizations.
Topics include general and special fund
accounting for hospitals, charities, foundations,
colleges and universities, and government agencies.
Prerequisite: ACCT 102.
ACCT 270
Cost Accounting • 5 CR
Covers the fundamentals and principles of cost accounting.
Students learn cost control by applying
process, job, and standard cost procedures. Prerequisite:
ACCT 102.
ACCT 285
Federal Income Taxes • 5 CR
Introduces the concepts and procedures for preparing
personal federal income tax returns. Prerequisite:
ACCT 102.
ACCT 294/295/296/297
Special Topics in Accountancy/
Finance • V1-10 CR
Allows in-depth study of subjects supplementing
the accountancy curriculum. Topics are announced
in the class schedule.
ACCT 299
Individual Studies in Accounting •
V1-10 CR
Covers directed readings, special projects, and independent
study by an individual student. Prerequisite:
Permission of instructor.
Accounting
(for Business Admin. Transfer)
BUSINESS DIVISION
ACCTG 210
Fundamentals of Accounting I • 5 CR
Presents the nature and social setting of accounting;
uses of accounting information; and basic
concepts and procedures. The first accounting
course required of business administration students
planning to transfer to a 4-year college or
university. Prerequisite: ENGL 101 or COMM 141
with a C- or better; or entry code.
ACCTG 220
Fundamentals of Accounting II • 5 CR
Presents basic concepts used in financial reporting
and interpreting financial statements. Prerequisite:
ACCTG 210 with a C- or better; or entry code.
ACCTG 230
Basic Accounting Analysis • 5 CR
Analyzes and evaluates accounting information as
part of the control, planning, and decision-making
processes. Students concentrate on the use of
information by business managers and decision
makers. Prerequisite: ACCTG 220 with a C- or better;
or entry code.
Curriculum subject to change. For most current information, visit us on the web at: www.bcc.ctc.edu • 51