6 courses with the subject ACT, 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.
ACT 209Income Tax Procedures 3 cr.
Students are introduced to the federal income tax system and how it applies to different forms of business organization. Emphasis is on the determination of tax liabilities for the sole proprietorship, partnership and S corporations. Accounting principles and practices are linked to business tax planning.
ACT 210Computerized Accounting with QuickBooks 3 cr.
Students are introduced to the QuickBooks computerized accounting systems for service and merchandising businesses. In accordance with generally accepted accounting principles and practices, students utilize QuickBooks commercial accounting software to prepare and maintain comprehensive accounting information.
Students are introduced to payroll practices, the determination of payroll liabilities, and the preparation of quarterly and annual reports required by governmental agencies. Also covered will be the maintenance of sales tax records, determining sales tax liability and the preparation of state sales tax filings.
ACC 101 or ACC 200 with a grade of C‐ or better. Semester(s) Offered: Fall
ACT 220Fund Accounting for Government & Nonprofit Agencies 3 cr.
Students are introduced to the specialized financial accounting and reporting standards applicable to the governmental and not‐for‐profit sectors as well as the basic processes of business‐type accounting. Students will explore financial reporting and financial statement analysis, with illustrations drawn from financial reports prepared by actual governments and not‐for‐profit organizations. The course will also cover the latest accounting standards issued by the standards‐setting bodies (GASB and FASB).
Students will explore special topics in the field of career-oriented accounting studies, and a more concentrated study within the discipline. Each course will emphasize a basic understanding of content, concurrent with the developemnt of critical thinking skills in the analysis of revelant issues. This course may be taken twice for credit, provided the topics differ.
ACT 285Independent Study in Accounting Studies 3 cr.
A student may engage in independent study within the Accounting discipline, focusing on career topics. In this study, a student will work with a faculty member who acts as the student’s mentor. The student and the faculty member prepare a mutually agreeable contract of performance objectives. The contract must specify the topic, hours, and method of evaluation and will be signed by the parties for the credits earned. This opportunity is available to students after consultation with their advisor and approval of the department chairperson.
