Accounting (ACCT)
ACCT 2113, Financial Accounting (3 Credit Hours)
3 lecture hours per week, 0 lab hours per week, 3 contact hours per week
Principles and methods of accounting primarily concerned with data gathering and presentation for purposes of internal management evaluation and decision making.
ACCT 2213, Managerial Accounting (3 Credit Hours)
3 lecture hours per week, 0 lab hours per week, 3 contact hours per week
Principles and methods of accounting primarily concerned with data gathering and presentation for purposes of internal management evaluation and decision making.
Prerequisite(s): ACCT 2113 or 2010.
ACCT 2413, Computerized Accounting (3 Credit Hours)
3 lecture hours per week, 3 contact hours per week
This course covers basic accounting principles utilizing the application of a computerized accounting package which includes setting up the accounting system, recording routine transactions, preparing financial statements, and completing the year-end operations. This course requires a fee for learning materials and for a certification exam.
ACCT 2513, Payroll Accounting (3 Credit Hours)
3 lecture hours per week, 3 contact hours per week
This course covers accounting principles and procedures relating to payroll accounting, including payroll and personnel records and reports; computation and payment of wages and salaries, social security taxes, income tax withholding; unemployment compensation taxes; and the analysis and recording of payroll transactions.
Prerequisite(s): ACCT 2010 or 2113.
ACCT 2613, Tax Accounting (3 Credit Hours)
3 lecture hours per week, 3 contact hours per week
This is an introductory course in the principles and fundamentals of individual federal income taxation. Some emphasis is placed on small business and individual tax planning.
Prerequisite(s): ACCT 2010 or 2113.
ACCT 2713, Intermediate Accounting (3 Credit Hours)
3 lecture hours per week, 0 lab hours per week, 3 contact hours per week
A thorough review of the accounting information system emphasizing the accounting cycle, financial statements, and the environment of accounting.
Prerequisite(s): ACCT 2010 or 2113.