Northland Community and Technical College · Courses
ACCT
14 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 1100Prin of Bookkeeping 3/0/03
This course covers the basic accounting cycle for service and merchandising businesses. Topics include the analyses of business transactions, recording and posting transactions, payroll procedures and the preparation of financial reports. Prerequisite(s): None ACCT 1104 Payroll 3 cr 3/0/0 This course covers the various tax laws pertaining to the computation and payment of salaries and wages. Topics include preparation of employment records, payroll registers, time cards, employee earnings records, and government payroll reports. Prerequisite(s): None
This course covers how to make common business-related math calculations, and to apply the calculations to accounting and other business functions, using the touch system on the microcomputer ten-key pad. Prerequisite(s): None
This course covers the use of a computerized spreadsheet system for accounting applications. Topics include document creation, storage and retrieval, editing, printing, creating charts, database applications, and file distribution. Prerequisite(s): CPTR1104
This course is an introduction to computerized accounting applications and software used in the business industry. Topics include general ledger accounting, payroll procedures, accounts receivable, accounts payable, inventory and depreciation. Prerequisite(s): CPTR1104, BUSN2221
Supervised individual study and research in student's special field of interest. The student will propose the investigation desired and, in conjunction with the instructor, develop the scope of work to be completed. Written report required. Prerequisite(s): BUSN2222
This course provides an explanation and interpretation of the Internal Revenue Code as applied to income tax returns. Topics may include filing requirements, filing status, gross income inclusions and exclusions, gains and losses, itemized deductions, deductions for adjusted gross income, business income and expenses, business tax credits and payment of estimated taxes. Prerequisite(s): None
This course trains students in the preparation of federal and state income tax returns for individuals. Emphasis is placed on return preparation with the use of TaxWise. The course is offered in conjunction with the Internal Revenue Service sponsored Volunteer Return Preparation Program—as such, students will not sign completed tax returns. Relief from liability for the students and NCTC is provided by the Volunteer Protection Act of 1997, PL 105-19. Prerequisite(s): None
This course is a comprehensive study of accounting theory and concepts with an analysis of the influence on financial accounting by various boards, associations, and governmental agencies. Topics include the income statement, balance sheet, statement of cash flows, and various asset groups. Prerequisite(s): BUSN2222
This course covers accounting for materials, labor, and factory overhead in a manufacturing entity. Other topics include cost accounting systems, accounting for scrap, spoiled goods, by-products, and joint products, budgeting, standard cost accounting, and cost analysis. Prerequisite(s): BUSN2222 2024—25 Northland Course Descriptions Page 58
This course provides an explanation and interpretation of the Internal Revenue Code as applied to partnerships and corporations. Topics include business income and expense, depreciation, business tax credits, and basis calculations. Prerequisite(s): ACCT2200
This course is a continuation of a comprehensive study of accounting theory and concepts. Topics include various asset, liabilities and owners’ equity—contributed capital and retained earnings. Other topics may be included. Prerequisite(s): ACCT2204
The course builds on foundational accounting knowledge and includes essential information for students to master prior to entering the field of accounting. Students will demonstrate their mastery of accounting knowledge through completion of practice sets. It will also expose students to one or more new topics in accounting which may include governmental/non-profit accounting, audit, forensic accounting, or partnership accounting. Prerequisite(s): ACCT1104, BUSN2222
This course provides students with actual work experiences in accounting careers. A competency-based internship plan is developed for each student. Prerequisite(s): Advisor approval
