Accounting Course Descriptions

ACCT ( Accounting )

ACCT 1010 - Financial Accounting (4 Credits)

This course presents the objectives and basic procedures of accounting for a business organized as a corporation. Topics covered include the accounting cycle for service and merchandising firms, accounting for short-term liquid assets, inventories, long-term assets and current liabilities. Lecture: 5 hours.

ACCT 1020 - Managerial Accounting (4 Credits)

This course covers the use of accounting data by an organization's management. Topics include the statement of cash flows, financial statement analysis, an introduction to manufacturing accounting concepts, cost-volume-profit analysis, budgeting, capital expenditure decisions, just-in-time and activity-based costing concepts. (Prerequisite: ACCT 1010) Lecture: 5 hours.

ACCT 1030 - Computerized Accounting (3 Credits)

The course integrates the processing of accounting information with the use of a commercial general ledger software package. An initial presentation of the software is included to develop a specific understanding of menus and navigation techniques. Discussion focuses on setup, maintenance, information entry and report generation. Specific topics of the accounting cycle are presented including journal transactions, accounts receivable, accounts payable, inventory, payroll, financial statements and special projects. NOTE: May be taken concurrently with ACCT 1020. (Prerequisite: ACCT 1010) Lecture: 1.5 hours, Lab: 1.5 hours Lab Fee: $20.00

ACCT 1500 - Personal Income Taxes (3 Credits)

This course provides an overview of the tax problems confronting individuals on the federal level. Tax situations involving incomes, exemptions, deductions and capital gains and losses are undertaken and the pertinent tax forms are discussed. Lecture: 3 hours

ACCT 2010 - Intermediate Accounting I (4 Credits)

This course involves advanced work on concepts and principles of accounting. Topics include financial statements, cash, temporary investments, receivables and inventories. (Prerequisite: ACCT 1020) Lecture: 5 hours.

ACCT 2020 - Intermediate Accounting II (4 Credits)

A continuation of ACCT 2010, this course covers the study of the more advanced phases of analysis of financial statements, investments and fixed assets; depreciation and depletion; intangible assets; current and long-term liabilities and stockholders' equity. (Prerequisite: ACCT 2010) Lecture: 5 hours.

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Last Updated: 11/8/18