Accounting

Course Descriptions

Below is a list of the Accounting courses we offer. Check the suggested Accounting Program that interests you to see which Accounting courses are required courses for that program. Courses in other academic areas are also required for a Accounting Degree; please check the College Catalog for course descriptions not listed below.  To check course availability, please check the College Class Schedule.

ACCT 2010
PRINCIPLES OF ACCOUNTING I
This is a rigorous introductory course in accounting principles which examines the fundamental concepts and procedures employed by reporting entities in the communication of financial information in accordance with generally accepted accounting principles to outside interest parties.
Prerequisite: MATH 0930 or Math ACT of 23 or higher, or Math COMPASS score of 66 or higher; and COSC 1200, or IMGT 2400, or CMAP 1750, or instructor permission.

ACCT 2020
PRINCIPLES OF ACCOUNTING II
This is a rigorous introductory course which is a continuation of Principles of Accounting I involving financial statement preparation and analysis, corporations, managerial topics, cost accounting concepts and budgeting. 
Prerequisite: ACCT 2010

ACCT 2110
AUTOMATED ACCOUNTING
This is a skill development course in which students use integrated accounting software and transaction inputs to create transaction documents, operating reports, general ledger reports, and financial statements, all with traceable audit trails.
Prerequisite: ACCT 2010 or BOTK 2810 (ACCT 2010 may be taken concurrently)

ACCT 2460
PAYROL ACCOUNTING
Payroll accounting provides students with an understanding of the laws that affect a company’s payroll structure and practical application skills in maintaining payroll records. Topics include payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions. Prerequisite: ACCT 2010, BOTK 2810, or instructor permission

ACCT2610
MANAGERIAL ACCOUNTING
This course studies cost accumulation methods, accounting and reporting.  It focuses on the concepts and procedures of job order, process, standard and direct cost systems.  Other topics covered include budgeting; planning; analysis and control of costs; and profitability.  Topics are covered at an advanced level as compared to ACCT 2020.
Prerequisite: ACCT 2020