Accounting (ACCT)
Accounting (ACCT)
ACCT 231
Intermediate Accounting I
5 Credits
Examines the conceptual framework of accounting, the accounting process, the measuring, valuing, and reporting of assets, and the preparation of complex financial statements.
ACCT 232
Intermediate Accounting II
5 Credits
Examines the measuring, valuing and reporting of liabilities, investments, and stockholders' equity, as well as problems related to the measurement of enterprise income.
Prerequisite: Prerequisite: ACCT 231 with a C or better.
ACCT 235
Governmental Accounting
5 Credits
Examines the fundamentals of governmental accounting.
Prerequisite: Prerequisite: ACCT& 202 with a "C" or better.
ACCT 238
Federal Income Tax
5 Credits
Introduces federal income taxation for individuals and businesses, including the preparation of Form 1040 and support schedules, and the treatment of special tax situations.
Prerequisite: Prerequisite: ACCT& 201 with a C or better.
ACCT 239
Payroll Accounting and Business Taxes
5 Credits
Introduces taxes affecting businesses, including the preparation of payroll registers and payroll related documents and tax forms.
Prerequisite: Prerequisite: OFTEC 170 or ACCT& 201 with a C or better.
ACCT 240
Auditing
5 Credits
Introduces the auditing process as applied to financial statements.
Prerequisite: Prerequisite ACCT 232 with a "C" or better.
Accounting (CCN) (ACCT&)
ACCT& 201
Principles of Accounting I
5 Credits
Examines the basic structure of accounting, including receivables, payables, merchandise inventory, deferrals, accruals, and internal controls.
Distribution Requirements: Specified Electives
ACCT& 202
Principles of Accounting II
5 Credits
Examines fixed assets, current liabilities, payroll systems, corporations, stocks and bonds, preparation of statement of cash flows, and financial statement analysis.
Prerequisite: Prerequisite: ACCT& 201 with a C or better.
Distribution Requirements: Specified Electives
ACCT& 203
Principles of Accounting III
5 Credits
Examines the development of costs for manufacturing concerns, determination of net income, development of managerial information and evaluation of performance.
Prerequisite: Prerequisite: ACCT& 202 with a "C" or better.
Distribution Requirements: Specified Electives