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Accounting (ACC)

ACC 1010  Computerized Accounting  (3)                                                          spring
This course demonstrates how various accounting systems are implemented and integrated on a microcomputer. Students will become proficient with applications in general ledger, receivables, payables, inventory, fixed assets, and the preparation of financial statements; 1 hour of lecture, 4 hours of laboratory per week.  Prerequisite: ACC 2121 or 1020

ACC 1020  Survey of Accounting  (3)                                               fall/spring
This class is designed for non-business majors. Students will identify accounts and process and record typical cash receipts, cash payments, and payroll transactions for a service business and a merchandising business. Students will complete a worksheet and prepare and interpret financial statements. Students will prepare adjusting and closing entries and understand inventory valuation and depreciation of plant assets; 3 hours of lecture per week. Prerequisite: None

ACC 2121  Financial Accounting  (4)                                                             fall
This course covers the basics of generally accepted accounting principles, terminology and accounting cycle. Students will learn to prepare financial statements and become familiar with special journals, receivables, payables, control accounts, inventory, depreciation, deferrals, accruals, and payroll; 3 hours of lecture, 2 hours of laboratory per week. Prerequisite: None

ACC 2122  Managerial Accounting  (4)                                                           spring
This course is a continuation of Financial Accounting and covers accounting concepts of partnerships and corporations. Topics also include bonds, investments, financial statement analysis, and cash-flow analysis. Students will gain entry-level skills which permit employment in keeping accurate financial records for a small business; 4 hours of lecture per week.  Prerequisite: ACC 2121

ACC 2201  Intermediate Accounting I  (4)                                                  as required
This course provides an in-depth examination of accounting theory for assets, liabilities, and stockholders’ equity which is essential for the understanding and analysis of financial statements. The accounting cycle is reviewed and other topics include temporary investments, receivables, inventories, and fixed and intangible assets; 4 hours of lecture per week.  Prerequisite: ACC 2121

ACC 2202  Intermediate Accounting II  (4)                                                 as required
This is a continuation of Intermediate Accounting I. Emphasis is placed on problem solving and topics covered include long-term investments; liabilities; matching revenue and expenses for the determination of net income; income taxes; non-operational revenue; and financial statement analysis; 4 hours of lecture per week. Prerequisite: ACC 2201

ACC 2210  Cost Accounting  (4)                                              as required
This course examines in-depth concepts used in recording, classifying, and reporting cost data. Students will understand costs as related to management in the planning and control process. Topics include budgeting, job order, and job process; 4 hours of lecture per week.  Prerequisite: ACC 2122