12 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 1001Financial Literacy 3 3/0/NA
An introduction to the use and interpretation of financial information needed to be a functioning member of society. Topics include the financial planning process, personal budgets and financial statements, the importance of saving, how to compute interest rates on loans and investments, the basic impact of federal taxes on personal finance decisions, banking transactions, consumer credit issues, the need for adequate insurance coverage, and introduction to investments and retirement and estate planning.
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, timecards, employee earnings records, and governmental payroll reports.
This course is an introduction to the principles of law as they apply to citizens and businesses. Topics include the court system, legal system, contract, negotiable instruments, agency and the employer/employee relationship.
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 environment.Topics may include general ledger accounting, payroll procedures, accounts receivable, accounts payable, inventory and depreciation. Prerequisite(s): ACCT1100 or ACCT2201 or instructor permission
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, and deductions for adjusted gross income, business income and expenses, business tax credits, and payment of estimated taxes.
This course is an introduction to the fundamental accounting concepts and principles used to analyze and record business transactions. Topics include the accounting cycle, accounting for a merchandising business, accounting system design, inventory and depreciation methods, calculating payroll.
This course is an introduction to the use and interpretation of financial information needed to be a functioning member of society. Topics include business and non-business financial statements, compound interest related to loans and investment opportunities, banking transactions, personal financial statements, and the basic impact of Federal taxes on personal financial decisions. Prerequisite(s): ACCT2201
This course is a comprehensive study of accounting theory and concepts with an analysis of the influence on accounting by various boards, associations, and government agencies.Topics include the purpose of financial reporting and the significance of the FASB's conceptual framework, preparation of financial statements, adjusting and closing entries, classification of balance sheet items, and various revenue recognition methods.Other miscellaneous topics may be included. Prerequisite(s): ACCT2203
This is the second of a two course intermediate accounting series. This course is designed to further develop knowledge of financial accounting theory, concepts, practice, and procedures related to depreciation, impairment, intangible assets, debt and equity financing, revenue recognition, income taxes, post-retirement benefits, and statement of cash flows. This course also incorporates financial statement analysis to develop the students' ability to identify key performance areas within the financial statements or possible errors/irregularities within the financial statements. Prerequisite(s): ACCT2204
This course is concerned with the fundamentals involved in fund/nonprofit accounting. It prepares the student to apply the basic governmental accounting principles and to prepare financial statements for fund/nonprofit organizations. Prerequisite(s): ACCT2201 ntcmn.edu 218.333.6600
