2015 Curriculum Outlines
ACCTG-4A (0815)
Financial Accounting
This course covers the accounting information system, examining why it is important and how it is used by investors, creditors, andothers to make decisions. It includes recording and reporting of business transactions with a focus on the accounting cycle, and the application of generally accepted accounting principles for the preparation of financial statements. This course includes issues relating to asset, liability, equity valuation, revenue and expense recognition, cash flow, internal control and ethics.
ACCTG-4B (0815)
Managerial Accounting
This course is a study of how managers use accounting information in decision-making, planning, directing operations and controlling. Focuses on cost terms and concepts, cost behavior, cost structure and cost-volume-profit analysis. Includes issues of cost systems, cost control, profit planning, and performance analysis in manufacturing and service environments.
ACCTG-31 (0815)
Computerized Accounting
Introduction to accounting procedures and applications using various software and templates. Use of standard accounting programs, including general ledger, depreciation, accounts receivable/payable, payroll and inventory control. Survey of current accounting applications for microcomputers.
ACCTG-40 (0815)
Applied Accounting
A course designed to introduce basic accounting concepts. Emphasis will be placed on journal entries, posting to ledgers, preparing worksheets, and financial statements for sole proprietorships operating as service organizations. Ten-key office calculators will be used emphasizing speed and accuracy.
2017 Curriculum Outlines
ACCTG-31 (0817)
Computerized Accounting
Introduction to accounting procedures and applications using various software and templates. Use of standard accounting programs, including general ledger, depreciation, accounts receivable payable, payroll and inventory control. Survey of current accounting applications for microcomputers.
