Accounting Technology

Classes

ACT 141 : BASIC ACCOUNTING PRINCIPLES

This course provides a basic theory of accounting principles and practices used by service and merchandising enterprises. Emphasis is on financial accounting, including the accounting cycle, and financial statement preparation and analysis. Upon completion of this course, the student will be able to apply basic accounting principles and practices used by service and merchandising enterprises.

credits

3

ACT 246 : MICROCOMPUTER ACCOUNTING

This course utilizes the microcomputer in the study of financial accounting principles and practices. Emphasis is placed on the use of software programs for financial accounting applications. Upon completion of this course, the student will be able to use software programs for financial accounting applications.

credits

3

Prerequisites

ACT 141 or BUS 241

ACT 249 : PAYROLL ACCOUNTING

This course focuses on federal, state, and local laws affecting payrolls. Emphasis is on payroll accounting procedures and practices, and on payroll tax reports. Upon completion of this course, the student will be able to apply knowledge of federal, state, and local laws affecting payrolls.

credits

3

Prerequisites

ACT 141 OR BUS 241

ACT 253 : INDIVIDUAL INCOME TAX

This course focuses on the fundamentals of the federal income tax laws with primary emphasis on those affecting the individual. Emphasis is on gross income determination, adjustments to income, business expenses, itemized deductions, exemptions, capital gains/losses, depreciation and tax credits. Upon completion of this course the student will be able to apply the fundamentals of the federal income tax laws affecting the individual.

credits

3