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College and Career Readiness

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Course Descriptions


ACCT 120: Small Business Accounting

Prerequisite:
-Placement at ENGL 099 or higher OR
-Concurrent enrollment in ENGL 094
AND
-Placement at college level reading OR
-Concurrent enrollment in READ 091

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 credit hours

ACCT 130: Computerized Accounting Applications

Prerequisite:
-Completion of ACCT 120 OR
-Permission of division dean
AND
-Placement at college level English OR
-Concurrent enrollment in ENGL 099 and ENGL 101
AND
-Placement at college level reading

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 credit hours

ACCT 140: Small Business Taxes

Prerequisite:
-Placement at college level English OR
-Concurrent enrollment in ENGL 99/101
AND
-Placement at college reading

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 credit hours

ACCT 200: Financial Accounting

Prerequisite:
-Completion of MATH 093 OR
-Placement at MATH 106 or higher OR
-Completion of a college level math course
AND
-Placement at college level English OR
-Concurrent enrollment in ENGL 099 and ENGL 101
AND
-Placement at college level reading

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 credit hours
IAI Major Code - BUS 903

ACCT 201: Managerial Accounting

Prerequisite:
-Completion of ACCT 200
AND
-Completion of MATH 106 or MATH 109 with a grade of C or better
AND
-Placement at college level English OR
-Placement at college level English OR
-Concurrent enrollment in ENGL 099/101
AND
-Placement at college level reading

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 credit hours
IAI Major Code - BUS 904