Degrees and Certificates


ACCT101C: Accounting I

Credits 3

An introduction to accounting procedures and principles covering the accounting cycle, accounting for a merchandising business, special journals, control over cash, receivables, and inventories. A grade of C or higher must be achieved to continue with the next Accounting course.

ACCT102C: Accounting II

Credits 3

A continuation of the fundamentals of accounting concepts and procedures, including the following topics: depreciation, payroll, notes payable, bonds, partnerships and corporations. A grade of C or higher must be achieved to continue with the next accounting course.

ACCT110C: Managerial Accounting

Credits 3

A study of the analysis, reporting, and use of accounting data as a management tool for planning, control, and decision-making. Specific areas of study include break-even analysis, financial statement analysis, cost classification and allocation, standard costing and variance analysis, and budgeting. 

ACCT205C: Intermediate Accounting I

Credits 4

A review of the overall accounting cycle, followed by an in-depth study of accounting concepts and FASB statements dealing with topics to include balance sheets, income statements, receivables, inventories, and cash flows.

ACCT206C: Intermediate Accounting II

Credits 4

A study of accounting principles dealing with asset acquisition and retirements, long-term investments, current and contingent liabilities, debt securities and equity securities, capital structure of corporations, revenue recognition, and leases. 

ACCT230C: Taxes

Credits 4

A study of the Internal Revenue Tax Code as it relates to individuals and small businesses. This course will include an examination of income recognition, deductions for and from AGI, tax credits, depreciation calculations, and analysis of capital gains and losses. The student will apply this knowledge in preparation of income tax returns and related forms. 

ACCT250C: Cost Accounting

Credits 3

Provides cost accounting fundamentals including manufacturing statements, job cost systems, process cost systems, standard costs, and cost analysis.