2011-12 College Catalog - South Florida State College

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ACG 1949 CO-OP EDUCATION TRAINING ASSIGN-
MENT IN ACCOUNTING 1-3 cr. hrs.
A hands-on learning activity (paid or non-paid) directly related
to your academic major/career objective. Prerequisite: ACG
2011 or ACG 2021. (TR)
ACG 2001 FINANCIAL ACCOUNTING I 3 cr. hrs.
This is an introduction to accounting principles and
procedures. The course covers financial statements,
components of the accounting cycle and generally accepted
accounting principles as defined by the Financial Accounting
Standards Board. (TR)
ACG 2011 FINANCIAL ACCOUNTING II 3 cr. hrs.
A continuation of Financial Accounting I, this course covers
FASB concepts and pronouncements as they pertain to
partnerships, corporations, security transactions, and
Statement of Cash Flow. The preparation, interpretation,
and analysis of financial statements are emphasized.
Prerequisite: ACG 2001. (TR)
ACG 2021 FINANCIAL ACCOUNTING 3 cr. hrs.
This course is an accelerated alternative of ACG 2001
and ACG 2011. It is an introduction to financial accounting
principles and procedures. The preparation, analysis and
interpretation of financial statements are emphasized. (TR)
ACG 2071 MANAGERIAL ACCOUNTING 3 cr. hrs.
A study of managerial accounting concepts and principles,
job order cost systems, process cost systems, cost behavior
and cost-volume-profit analysis, budgeting, variance analysis,
differential analysis, and capital investment analysis.
Prerequisite: ACG 2001 or ACG 2021 w/a grade of C or
higher. (TR)
ACG 2170 FINANCIAL STATEMENT ANALYSIS
3 cr. hrs.
A study of how to analyze financial statements to determine
the financial condition of a business enterprise. Loan and
investment decision will be analyzed. Prerequisite: ACG
2001 or ACG 2021. (TR)
ACG 2360 COST ACCOUNTING 3 cr. hrs.
A study of basic cost terminology. Major emphasis is on job
order cost, process cost, standard cost, joint product cost, and
cost analysis for management decision making. Prerequisite:
ACG 2071. Offered on Demand. (TR)
ACG 2450C ACCOUNTING FOR THE MICROCOMPUTER
3 cr. hrs.
An introduction to four major integrated accounting systems
commonly found in computerized accounting departments.
These systems: general ledger, accounts receivable, accounts
payable, and payroll are presented in such a way as to require
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COURSE DESCRIPTIONS
no prior knowledge of computers or computerized accounting.
Prerequisite: ACG 2001 or ACG 2021. Lab Fee. (TR)
ACG 2500 GOVERNMENT ACCOUNTING 3 cr. hrs.
A study of budgetary and fund accounting systems as applied
in various types of governmental agencies and not-forprofit
organizations. Prerequisite: ACG 2011, ACG 2021 or
Instructor’s approval. (TR)
ACG 2930
SELECTED TOPICS IN ACCOUNTING (TR)
1-4 cr. hrs.
ACG 2949 CO-OP EDUCATION TRAINING ASSIGN-
MENT IN ACCOUNTING 1-3 cr. hrs.
A second hands-on learning activity (paid or non-paid) directly
related to your academic major/career objective. Prerequisite:
ACG 2011 or ACG 2021. (TR)
ACO 0011 OCCUPATIONAL FINANCIAL ACCOUNTING I
48 con. hrs. 1.6 occ. crs.
This is an introduction to accounting principles and
procedures. The course covers financial statements,
components of the accounting cycle and generally accepted
accounting principles as defined by the Financial Accounting
Standards Board. Corequisite: OTA 0422L. (OC)
ACO 0511 OCCUPATIONAL ACCOUNTING ON MICRO-
COMPUTERS 48 con. hrs. 1.6 occ. crs.
You will be introduced to the four major integrated accounting
systems commonly found in computerized accounting
departments. These systems include: general ledger,
accounts receivable, accounts payable, and payroll, are
presented in such a way as to require no prior knowledge of
computers or computerized accounting. Prerequisite: ACO
0011. Corequisite: OTA 0422L. Lab Fee. (OC)
ACO 0805 OCCUPATIONAL PAYROLL ACCOUNTING
48 con. hrs. 1.6 occ. crs.
A study of the payroll accounting process covering the
computation of gross wages, payroll deductions, employee
tax liability, employer tax liability, state and federal filing
requirements, and applicable labor laws. Prerequisite: ACO
0011. Corequisite: OTA 0422L. (OC)
ACO 2807 PAYROLL ACCOUNTING 1 cr. hr.
This course studies the payroll accounting process covering
the computation of gross wages, payroll deductions,
employee and employer tax liability, state and federal filing
requirements and applicable labor laws. Prerequisite: ACG
2001 or ACG 2021. (TR)
ACR 0000 FUNDAMENTALS OF REFRIGERATION
60 con. hrs. 2 occ. crs.
An introduction to the fundamentals of refrigeration,
refrigerants, and the component parts used in most common
equipment. Corequisite: ACR 0080L. Lab Fee. (OC)
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