Accounting principles and bookkeeping cycle for a service business, including journals, ledgers, adjustments, financial statements, banking activities, and payroll procedures. Ten key and computer applications are included.
Credits: 3
Continuation of ACCPT 101 with emphasis on merchandising accounting using specialized journals. Other topics covered include uncollectible accounts, merchandise inventory, plant and equipment, and partnerships. A comprehensive 'real-life' project will play a significant role in this course. Computer applications are included. Pre-requisite: ACCPT 101 with a grade of 'B' or better or equivalent.
Credits: 3
Payroll accounting systems, procedures, and time-keeping methods to comply with current laws and regulations. A comprehensive 'real-life' project will play a significant role in this course. Pre-requisite: ACCPT 101 or equivalent.
Credits: 3
Credits: 1 - 6
Credits: 1 - 6
Credits: 1 - 6
Credits: 1 - 12
Introduction to computerized accounting using current accounting software. The course integrates the normal accounting cycle for a service business into proper computer applications. Topics include accounts receivable, accounts payable, bank reconciliations, and end-of-period procedures. Requires previous accounting course work. Pre-requisite: ACCPT 101 or equivalent.
Credits: 1 - 4
Generic journal-based computerized accounting for service and merchandising businesses formed as sole proprietorships, partnerships, and corporations. Concepts covered include the accounting cycle, bank reconciliation, voucher systems, budgeting, purchase orders, sales orders, inventory, fixed assets, payroll, financial statement analysis, and departmentalized accounting. Additional projects focus on integrating the accounting information with word processing and spreadsheet software. Pre-requisites: ACCPT 101, ACCPT 102, and CITPT 110 or instructor permission.
Credits: 3
Introduction to financial accounting principles, practices, and decision making. Covers the accounting cycle, financial statements, merchandise, plant and equipment, inventories, intangibles, natural resources, and payroll.
Credits: 4
Continuation of ACCPT 231 covering accounting for partnerships, corporations, bonds payable and investments, cash flow analysis, managerial accounting concepts, manufacturing, cost accounting, and budgeting. Pre-requisite: ACCPT 231.
Credits: 4
This course introduces the student to the language of income taxes, teaches the principles of small business and individual income tax preparation, and actually prepare tax returns. It also allows them to become IRS certified at three levels: Basic, Intermediate, and Advanced. Students who have completed the course can complete a refresher course on their own annually so that they can stay up-to-date on tax law changes.
Credits: 1-3
Credits: 1 - 6
Credits: 1 - 6
Credits: 1 - 6
Credits: 1 - 12
Credits: 1 - 6
Credits: 1 - 6
Credits: 1 - 6
Credits: 1 - 6
Credits: 1 - 12
Generic journal-based computerized accounting for service and merchandising businesses formed as sole proprietorships, partnerships, and corporations. Concepts covered include the accounting cycle, bank reconciliation, voucher systems, budgeting, purchase orders, sales orders, inventories, fixed assets, payroll, financial statement analysis, and departmentalized accounting. Additional projects focus on integrating the accounting information with word processing and spreadsheet software. Students taking this course will be required to complete one additional project. Pre-requisites: ACCPT 101, ACCPT 102, and CITPT 110 or permission of instructor.
Credits: 3
Credits: 1 - 6
Credits: 1 - 6
Credits: 1 - 6
Credits: 1 - 12
Credits: 1 - 6