2005-07 Catalog - Tacoma Community College

84 Credit Course DescriptionsTacoma Community CollegeAccountingOn the following pages are descriptions of the course offerings of Tacoma Community College.The specific courses to be offered each quarter of 2005-2006 and 2006-2007 will beannounced in the class schedules, which are published quarterly.Courses numbered 1-99 are pre-college level courses designed todevelop skills needed for college work and professional/technicalcourses. They cannot be applied towards certificate or degreerequirements.Courses numbered 100-299 are college-level courses. They meet therequirements of the degrees of Associate in Arts and Sciences,Associate in Business and Associate of Science as well as the Associatein Applied Sciences, the Associate in Technical Arts and Associate inGeneral Studies degrees conferred by Tacoma Community College.These courses are normally accepted for transfer by four-year collegesand universities in Washington State when they are part of an Associatein Arts and Sciences, Associate in Business or Associate of Sciencedegree. Students who transfer without one of the approved transferdegrees should not take for granted the transferability of all 100-levelor 200-level classes since some of them are vocational courses andapply toward the Applied Sciences and Technical Arts degrees only. Courses numbered 299 are reserved for special projects. Such projectsare undertaken by individual students upon arrangement with aninstructor and the chair of the division in which the course is offered.Credit granted for courses numbered 299 varies with the individualproject.Normally, one credit is given for one 50-minute period of class per week per quarter forlecture classes. Laboratory sections generally require two hours of class per week perquarter for each credit. Credits earned for successfully completing each course are shown inparentheses following the course titles in this section of the catalog.Courses at TCC are organized into institutional divisions or categories, each including arelated group of subjects. (Subject areas and course descriptions in this section of thecatalog are listed in alphabetical order for the convenience of readers.)Students wishing to learn more about certain courses are urged to talk about those courseswith the chair of the division or department through which those courses are offered.Please Note:A special notation is used in parentheses next to the course number. This notation specifies thequarter during the year in which this course is usually offered.Example: ACCNT 145 (Sp)F = Fall W = Winter Sp = Spring Su = SummerIf there is no notation, this information was not known at the time of catalog publication.For current course offerings, check the quarterly class schedule or consult the appropriatedivision administrator. Class availability is dependent on adequate enrollment.AccountingACCNT 110 (F, W, Sp, Su)Practical Accounting I (5)(formerly ACCNT 140) Introduces studentsto basic accounting concepts andprocedures, emphasizing sole proprietors.Topics include analysis of businesstransactions and completion of theaccounting cycle, including preparation offinancial statements. Students will beintroduced to computers.Recommended: Concurrent or prior enrollment in CU103 or CU 105 (READ 93 level recommended)ACCNT 120 (W)Accounting for Decision Makers (5)(formerly ACCNT 150) An accounting classfrom the user's perspective, this class willreview the accounting cycle, with someattention directed toward procedures andtechniques. The major emphasis is on thecontent of accounting reports, and theinterpretation and possible uses of thisinformation.Prerequisite: ACCNT 110 or ACCNT 210.ACCNT 130 (Sp)Practical Accounting II (5)(formerly ACCNT 141) A continuation offinancial accounting topics, including anintroduction to accounting for partnerships.Students will be encouraged to completeassignments using the computer.Prerequisite: ACCNT 110 or equivalent with agrade of ‘C’ or higher, or ACCNT 210.ACCNT 145 (Sp)Payroll and Business Taxes (5)Reviews state and federal laws andregulations on payroll computations,deductions and other business taxes.Prerequisite: ACCNT 110 or ACCNT 210 orinstructor permission.ACCNT 165 (F)Accounting with Peachtree (5)(formerly ACCNT 240) Introduction toautomated accounting methods usingPeachtree. Peachtree is used to examine thecomplete accounting cycle. Includes analysis,demonstration, exporting, importing andhands-on experience using the generalledger, accounts payable, accounts receivableand payroll modules. This is the same classas CU 165. Students may take either CU 165or ACCNT 165, but not both.Prerequisites: CU 103 or CU 105; ACCNT 130or ACCNT 220 with a grade of ‘C’ of higher.