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Course Schedule & Descriptions
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ACT 101 Applied Accounting (3)
Introduces the accounting cycle. Basic concepts covered include double-entry bookkeeping and examination of basic financial reports such as the balance sheet, statement of owner's equity and income statement. Emphasis on cash receipts, cash disbursements, accounts receivable and accounts payable. Some assignments made using general ledger accounting software. Intended to be the first accounting course for students who have not taken high school accounting or have no accounting experience.
ACT 105 Personal Accounting and Finance (3)
Overview of practical business procedures, covering banking procedures (ATM, statements), investment matters, budgeting, insurance, payroll and associated taxes, interest, marketing and other economic issues, and other areas important to economic survival in a highly sophisticated business environment. Offered in Fall and Spring.
ACT 110 Financial Accounting I (4)
Prerequisites: ACT 101 or high school accounting strongly recommended
Introduction to financial accounting, through the theory and logic underlying accounting procedures as well as the measurement and presentation of financial data. Brief review of the basic accounting cycle. Development of fundamental concepts in determination of income and presentation of financial position of business firms. Exposure to partnership accounting as well as coverage of corporation accounting including stocks, stockholder equity transactions, and bonds. Introduction to international accounting as well as statement of cash flows.
ACT 115 Computerized Accounting I (3)
Prerequisites: ACT 101 or ACT 110 or successful completion of high school accounting or department permission
Exposure to some of the most popular accounting software used in the marketplace by small and medium sized businesses. Computer application packages include Quickbooks, Peachtree, and Microsoft Excel. For students continuing their accounting/ business education or who want more knowledge in computerized accounting applications. Offered in Fall and Spring.
ACT 125 Certified Bookkeeper (3)
Prerequisites: ACT 110
Coursework will lead to national certification with the American Institute of Professional Bookkeepers (AIPB). The AIPB Certification is a high professional standard for bookkeepers and is the only national standard. Offered in Fall only.
ACT 130 Managerial Accounting (3)
Prerequisites: ACT 110
Introduction to relevant costs for decision making, controlling, contribution approach to decision-making, and absorption costing versus direct costing effect on income. Coverage of segment profitability, budgeting, capital projects, selection and subsequent evaluation, cost volume and allocation involving joint costs decentralization, and performance measurement and transfer pricing. Emphasis on performance standards, activity-based costing, variance analysis, and responsibility accounting.
ACT 198 Accounting Internship (1-3 hrs)
Prerequisites: Department chair or dean permission
Students placed in a position or in business to gain practical experience and learn specific operational technologies. Contact department chair for course availability.
ACT 210 Intermediate Accounting I (3)
Prerequisites: ACT 120 or ACT 130
Accounting theory and practice related to the acquisition, use and disposal of fixed and intangible assets. Recognition and measurement of current assets including cash and inventories are covered. Includes comprehensive study of financial statements. Offered in Spring only.
ACT 240 Individual Income Tax Accounting (3)
Prerequisites: ACT 110
Fundamentals of federal income taxation with emphasis on individuals. Topics include determination of income, exclusions, exemptions, personal and business deductions, credits, accounting methods, and capital gains and losses. Offered in Fall only.