9 courses with the subject ACCT, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
ACCT 104Fundamentals of Financial Reporting4
Attribute: BU This course is an introduction to the fundamental concepts, principles, and techniques of financial accounting and financial reporting issues. The course adopts a user perspective of accounting by illustrating several specific accounting issues in a decision context. Topics include the basic financial statements (income statement, balance sheet, and the cash statement), internal control, ratio analysis, and the financial reporting of accounts receivable, inventory, long-term assets, liabilities, and stockholders’ equity. Three lecture and one laboratory hours per week. ENGL 099 Introductory Writing, and MATH 001 Preparation for College Math I or MATH 010 Fundamentals of Mathematics; waiver by placement testing results; or departmental approval. Pre/Co-requisite: ACCT 108 Computerized Business Applications.
Attribute: BU This course is an introduction to accounting concepts and principles. Topics cover the accounting cycle, recording transactions, adjustments, the worksheet, financial statement preparation, and closing the accounts. Current assets, including cash, receivables, inventories, and methods of depreciation are covered. The emphasis is on the sole proprietorship form of business organization for both service and merchandising firms. Computer applications are integrated. ENGL 099 Introductory Writing, and MATH 001 Preparation for College Math I or MATH 010 Fundamentals of Mathematics; waiver by placement testing results; or departmental approval. Pre/Co-requisite: ACCT 108 Computerized Business Applications; or departmental approval.
Attribute: BU This course further develops an appreciation of the role of principles, concepts, conventions, and ethics in today’s accounting environment. Topics include: long-term assets including plant and equipment, natural resources, intangibles, and investments; accounting for liabilities, both current and long-term; partnership and corporate accounting; cash flow statements and the techniques of financial statement analysis; and tax consequences of various business decisions. Relevant computer applications are integrated.
Attribute: BU This course provides a hands-on experience in the use of business computer applications. Students use the Microsoft Windows operating system and the current version of Microsoft Office. Students learn to work with spreadsheet, database management system, word processing, and presentation software and to apply these skills to the functional areas of organizations. Topics include: document formatting, forms and reports design, creating smart interrelated spreadsheets with complex formulas and functions, representing data with meaningful graphs, relational database design, queries, remote collaboration, file sharing, and file and storage management. Case studies will be drawn from accounting, finance, marketing, information systems, operation management, and other areas of business. ENGL 099 Introductory Writing, and MATH 001 Preparation for College Math I or MATH 010 Fundamentals of Mathematics; waiver by placement testing results; or departmental approval.
Attribute: BU This is an introductory course which focuses on understanding accounting through a mastery of general ledger software applications. Using a variety of general ledger software packages, students set up and maintain a computerized accounting records system by recording the transactions necessary to operate a service and/or a merchandizing business. Topics include processing sales and receipts, recording purchases and payments, reconciling banking transactions, and creating and customizing forms and reports. ENGL 099 Introductory Writing, and MATH 001 Preparation for College Math I or MATH 010 Fundamentals of Mathematics; waiver by placement testing results; or departmental approval.
Attribute: BU This course provides a review of accounting concepts and principles, the accounting cycle, and financial statement preparation. An in-depth study of assets including cash, temporary investments, receivables, inventories, plant and equipment, and intangibles are covered. Spreadsheet applications are used as a device to enhance the calculations and presentation of financial accounting data. munity College 2024-2025 College Catalog | 209
Attribute: BU This course provides a survey of federal tax structure as it applies to both individuals and corporations. There is a complete detailed exposure to tax responsibilities, tax calculations, tax implications, and tax filing for individuals at the state and federal levels. Current taxation practices are of prime concern, as well as the implications of tax considerations on future individual decisions. When time allows, partnership and special tax entities are discussed. ENGL 099 Introductory Writing, and MATH 001 Preparation for College Math I or MATH 010 Fundamentals of Mathematics; waiver by placement testing results; or departmental approval.
Attribute: BU This course provides an introduction to basic cost theory and practice. The following topics are covered: surveys, cost systems, and analytical uses of cost data by management. Job order process, operation cost systems, and standard cost approaches to such systems are completed. Cost/volume/profit relationships, cost-behavior patterns, and comprehensive and flexible budgeting are also introduced. Cost applications cover manufacturing as well as merchandising and service applications for both profit and not- for-profit entities.
Attribute: BU This course is an in-depth study of spreadsheets used to perform calculations and communicate quantitative information. Topics include the fundamentals of spreadsheet design, coverage of business formulas and functions, linking multiple worksheets and files, validating and auditing workbooks, sorting and filtering data, and creating charts and graphs. The course will provide students with an introduction to automation with macros using the Visual BASIC for Applications (VBA) language and an overview of business intelligence and data analysis tools. ENGL 092 Preparing for College Reading II, ENGL 099 Introductory Writing, and MATH 001 Preparation for College Math I or MATH 010 Fundamentals of Mathematics; waiver by placement testing results; or departmental approval.
