14 courses with the subject AC, 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.
AC 2000Accounting for Managers6
This course embodies training in applications and principles of general accounting practice and how that applies to the role of a manager in any business. Topics covered will be opera- tional strategies and how those impact the balance sheet and income statements. Transactions and postings of accounting entries will be compiled and analyzed to create statements that can be used by management.
This course embodies training in applications and principles of general accounting practice and procedures. It provides expo- sure to many business topics including accounting journals and ledgers, preparation of financial statements, internal control systems, forms of business organization, and typical business practices. The course is taught as if the student has had no prior training in either accounting or bookkeeping.
This course focus is the development of accounting information for the use of business owners, lenders, managers, and other parties interested in the financial affairs of a business. The specific course objective is to provide a strong foundation for advanced accounting studies. The course will include prepara- tion of employment forms, payroll accounting, and computer assisted accounting. Prerequisite: Principles of Accounting I
This course is an essential core course of financial accounting. It emphasizes the accounting procedures for financial reporting within the broader conceptual framework underlying accept- ed accounting practices. The course focuses on analysis of balance sheet accounts and application of accounting theory.
This course focuses on owner’s equity, income statements, and special problems in income determination. Accounting theory is continually emphasized, based on rule of the FASB and var- ious governmental and professional organization accounting standards. Prerequisite: Intermediate Accounting I
6 Credits This course is designed to assist the student in evaluation of financial statements. The students will develop an under- standing of the critical ratios necessary to dissect and analyze the financial statement. Students will use the Web to obtain financial statements of publicly traded companies and obtain the ratios for high performers in the industry to discover the differences between poor, average, and high performing com- petitors. Prerequisite: Principles of Accounting II
This course introduces software commonly used for accounting. Students will learn how to use Quickbooks and Excel in different business environments with hands-on experience initiating trans- actions, record financial data, maintain books for a full accountin cycle, and generate and analyze financial reports. Prerequisite: Principles of Accounting I
This course provides the fundamentals of taxation by intro- ducing students to both the compliance and the conceptual aspects of taxation. Individual taxation topics will provide students with an understanding of individual taxation, tax accounting methods, exclusions, business and personal deductions, gross income, property transactions, depreciation, and depletion. Corporate and partnership taxation topics will provide students with an understanding of specially taxed corporations, securities, pension and profit-sharing plans, part- nerships, estates and trusts, corporations, and capital changes. w w w . a ca d em yc olle g e .e d u
This course introduces the underlying concepts and objectives for the cost system. Cost accumulation procedures such as job order costing and process costing are covered in depth. Planning and control procedures for factory overhead, materials, and labor are also examined in detail. The course concludes with an introduction to planning and control procedures of sales and costs. Prerequisite: Principles of Accounting II
This course covers advanced business taxation topics related to specially taxed corporations, securities, pension and prof- it-sharing plans, partnerships, decedents, estates and trusts, corporations, and capital changes. It also includes capital gains and losses, tax-deferred transactions, inventories, and tax research. Prerequisite: Taxation
This course introduces the student to basic auditing concepts and their relation to the field of accounting, the purposes of auditing, the differences between the functions of public and internal auditors, and the professional ethics and legal responsibilities of the auditor. Throughout this course, students are trained in pro- fessional auditing procedures and report writing as they apply to various reporting requirements. Although many of the procedures are equally as applicable to internal auditing practices, the major emphasis is placed on the external audit function. Students learn many of the procedures by completing a comprehensive audit case study. Prerequisite: Intermediate Accounting II
This course offers the student further expansion of the topics covered in Cost Accounting. The primary focus of this course is the analysis of various cost problems and the analytical tools available to the cost accountant. It examines complex areas of cost accounting such as flexible budgets and analysis of vari- ances. In addition, other analytical tools such as break-even and cost-volume-profit analysis, linear programming, capital bud- geting, and differential cost analysis are covered. Prerequisite:
This course, divided into four parts designed to coincide with the CPA exam sections, is designed to draw on the skills learned throughout the accounting program, including tax preparation and business law. Students will apply these skills to realistic accounting situations on four comprehensive projects, creating materials that can be presented to prospective employers to demonstrate a student’s abilities as a competent accountant. courses needed and permission of the Education Department
This course gives students a broad exposure to accounting for a wide variety of business entities. It covers accounting for the formation, dissolution, and liquidation of partnerships, governmental accounting, accounting for stock investments g and business operations, consolidation statements, and finan- cial statement analysis. Problems covered in this course will require students to apply the theory and principles of account- ing learned in previous courses. Prerequisite: Intermediate
