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ACCT Courses

ACCT 120: Small Business Accounting
This course provides an introduction to general financial accounting principles and their application for small businesses. Topics will include the accounting cycle, payroll, cash, receivables, payables, inventory, depreciation, and financial statement preparation. Practical application of accounting principles will be emphasized throughout the course. 3 HRS

ACCT 130: Computerized Accounting Applications
Prerequisite: ACCT 120 or ACCT 200 or permission of instructor. The course will emphasize the use of general ledger accounting software to record accounting transactions and the design and development of a comprehensive computerized accounting information system. 3 HRS

ACCT 140: Small Business Taxes
This course will introduce the fundamentals of federal and state income tax preparation and reporting requirements for individuals and various types of small businesses. In addition, payroll tax and sales tax reporting will also be introduced. 3 HRS

ACCT 200: Financial Accounting
Prerequisite: Completion of Math through Intermediate Algebra Level 1 or assessment. Sophomore standing recommended. This course offers students a full semester of financial accounting. It presents accounting as an information system that produces summary financial statements, primarily for users external to a business or other enterprise. The emphasis of the course is on understanding and applying basic accounting principles and other concepts that guide the reporting of the effect of common business transactions. How to analyze and interpret historical financial statements as well, and the limitations of using these in making business decisions is included. The primary content emphasis will be accounting for operating activities, current assets and liabilities, long-term assets and liabilities, corporations, cash flow statements, and financial statement analysis. 4 HRS
IAI Major Code - BUS 903

ACCT 201: Managerial Accounting
Prerequisite: ACCT 200 and MATH 106 or MATH 109 with a grade of C or better. This course offers students a full semester of managerial accounting. It presents accounting as a system of producing information for use in internally managing a business. The course emphasizes the identification, accumulation, and interpretation of information for planning, controlling, and evaluating the performance of the separate components of a business. Included is the identification and measurement of the cost of producing goods or services and how to analyze and control these costs. Decision models commonly used in making specific short-term and long-term business decisions are also included. 4 HRS
IAI Major Code - BUS 904