Accounting

Basic principles of the complete accounting cycle with emphasis on current assets, property, plant and equipment, and current liabilities. Includes lab work using a computerized accounting system.

A continuation of ACCT 200 with emphasis on partnerships, corporations, and management accounting. Includes lab work using a computerized accounting system.

Introduction to the study of payroll, property, and sales taxes.

The legal environment of business, governmental regulation, contracts, and property.

Accounting software will be used to study the processes and procedures by which an organization’s financial information is accumulated, classified, processed, analyzed, and communicated. Topics include business cycles, controls, integrated accounting software, and spreadsheets.

An internship is required of most AAS programs. This course is available to AA and AS students as well. The students combine course learning with practical, professional work experience in their chosen field of study. The employer does an evaluation of the work experience: The faculty advisor supervises the students; the students are required to complete a project assigned by the faculty advisor. A minimum of 40 hrs of work is required to earn one credit. A grade of S/U is given by the faculty.