ACCT-101, Principles of Accounting I: 3 Credits
An introduction to basic concepts and principles of recording and posting financial information, preparation of trial balance, worksheet, and financial statements. Current assets and liabilities are emphasized. (Prerequisites: MATH012, MATH015 or passing score in computation on Basic Skills Test, and READ092, READ095 or passing score in reading on the Basic Skills Test).

ACCT-102, Principles of Accounting II: 3 Credits
This course is a continuation of ACCT-101 with an emphasis on partnership accounting, corporate accounting. Long-term assets and liabilities, cash flows, and analysis of financial statements. Managerial accounting is also introduced. (Prerequisite: ACCT-101).

ACCT-105, Computer Applications in Accounting: 3 Credits
This course is designed to challenge student's accounting knowledge and to increase awareness of the computer and uses electronic spreadsheets that facilitate accounting analysis and applications. The course is interactive; during each class, students will work on the computer solving accounting problems. A variety of computer applications will be used to solve accounting problems relating to accounting topics covered in the Accounting Principles I course.

ACCT-112, Managerial Accounting: 3 Credits
A study of financial information as presented for internal management purposes, with a focus on cost determination, cost control, performance evaluation and techniques for analyzing information for planning and decision making. (Prerequisite: ACCT-101).

ACCT-115, Federal Income Tax: 3 Credits
A study of income tax laws as they apply to individuals. Emphasis is placed on tax laws as they apply to income and deductions and the ability to prepare an accurate Federal Income Tax Return.

ACCT-203, Intermediate Accounting I: 3 Credits
The student will be able to apply generally accepted accounting principles to the preparation of general purpose financial statements with particular emphasis on current assets and current liabilities. The student will become familiar with the opinions of the Accounting Principles Board of the American Institute of Certified Public Accountants and the statements of the Financial Accounting Standards Board. (Prerequisites: a grade of C or better in ACCT-102).

ACCT-204, Intermediate Accounting II: 3 Credits
The student will be able to apply generally accepted accounting principles to the preparation of general purpose financial statements with particular emphasis on non-current assets and non-current liabilities. The student will become familiar with the opinions of the Accounting Principles Board of the American Institute of Certified Public Accountants and the statements of the Financial Accounting Standards Board. (Prerequisites: A grade of C or higher in ACCT-203.)

ACCT-295, Special Project-Accounting: 1-3 Credits
Students will work independently on an accounting project not suitable to one of the other Accounting courses. A written report will be submitted with the extent and quality of the project and report to be previously agreed upon with the instructor and student. (Prerequisite: 15 credits of Accounting course work and instructor approval).

ACCT-299, Accounting Internship: 3 Credits
Students will work in a job related to their program, participate in programs on campus, and complete an internship workbook based on work experience gained. (Prerequisites: 30 credits to include 15 credits of career studies, and permission of Instructor and Co-op Coordinator).