college information To complete graduation requirements for your ...

ACAD 0501L Beginning Keyboarding. ................................................................. 1 Cr. (3 Lab)
Prerequisite: None. (Not open to anyone who has completed BUS 1101 Keyboarding Skills II or BUS 1113 Document Formatting.) Offered in the fall
and spring semesters. Keyboarding Skills I develops personal-use skills or job-related skills using the touch-keying method on the standard
keyboard. The student will learn the alphabetic and numeric keys, proper keyboarding techniques, and use of the mouse and will build speed
and accuracy skills. This course is offered on a credit/no-credit basis. This course may not be used toward a certificate or associate degree in
business.
ACAD 0502 Beginning Computers. ....................................................................2 Cr. (2 Lec.)
Prerequisite: None. Offered in the fall and spring semesters. An introduction to the basics of using a computer including a discussion of common
hardware components and software programs; using a mouse; opening, editing, saving, and printing files; and accessing information on
the Internet. Also included is an introduction to the Windows operating system, file management, sending and receiving email, and email
attachments.
95.e
course descriptions
ACCOUNTING
ACCT 2003 Principles of Accounting I ...............................................................3 Cr. (3 Lec.)
Prerequisite: ACT Math Score of 16, COMPASS Algebra score of 21, COMPASS Pre-Algebra score of 34, or grade of “C” or higher in either ACAD 0123
Foundations of Mathematics or in ACAD 0113 Math II. Offered in the fall and spring semesters. Principles of Accounting I covers basic accounting
procedures for both service and merchandising businesses; special journals and ledgers; adjusting, closing, and reversing entries; income
measurement; financial statements; and internal control for sole proprietorships. (GE, ACTS EQUIVALENT COURSE NUMBER: ACCT
2003)
ACCT 2013 Principles of Accounting II ...............................................................3 Cr. (3 Lec.)
Prerequisite: Grade of “C” or higher in ACCT 2003 Principles of Accounting I. Offered in the fall and spring semesters. This course is a continuation
of the study of principles of financial accounting and an introduction to the concepts of managerial accounting and their application. The
accounting processes applied to partnerships, corporations, manufacturing costs, income tax, managerial reports, cash flow, and statement
analysis are covered. (GE, ACTS EQUIVALENT COURSE NUMBER: ACCT 2013)
ACCT 2103 Payroll Accounting ...................................................................... 3 Cr (3 Lec.)
Prerequisite: Grade of “C” or higher in either ACCT 2003 Principles of Accounting I or BUS 1013 Bookkeeping. Offered in the spring semester.
This course introduces students to the major tasks of payroll accounting and examines employment practices; federal, state, and local
governmental laws and regulations; internal controls; and various payroll accounting forms and records.
ACCT 2113 Tax Accounting ........................................................................... 3 Cr (3 Lec.)
Prerequisite: Grade of “C” or higher in either ACCT 2003 Principles of Accounting I or BUS 1013 Bookkeeping. Offered in the fall semester. This is
an introductory course designed to expose students to a broad range of tax concepts and tax laws. Topics covered include types of taxes,
individual tax formula, taxable income and adjustments to income, tax deductions and exclusions, taxation of business income and business
tax credit, depreciation, capital gains and losses, rental activities, and other current tax issues. Emphasis will be placed on preparing
individual tax returns.
ACCT 2203 Computerized Accounting. ...............................................................3 Cr. (3 Lec.)
Prerequisite: Grade of “C” or higher in BUS 1213 Computer Applications and grade of “C” or higher in either ACCT 2003 Principles of Accounting I
or BUS 1013 Bookkeeping. Offered in the spring semester. Computerized Accounting applies basic accounting principles using an integrated
accounting software package. Topics covered include general ledger, accounts receivable, accounts payable, inventory, depreciation, financial
statement analysis, payroll, and system setup.
ACCT 2213 Cost Accounting .........................................................................3 Cr. (3 Lec.)
Prerequisite: Grade of “C” or higher in ACCT 2013 Principles of Accounting II. Offered in the fall semester. This course explores principles and
methods of accounting for materials, direct labor, and the distribution of overhead expenses, cost records, operating reports, and budgetary
control. Topics include job-order costing, process costing, by-product and joint-product costing, activity-based costing, just-in-time, and cost of
quality.