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Accounting Courses

Click on a course title below to view its information and a sample syllabus.

ACT 101: Principles of Accounting I

(3.0 credit hours)

Sample Syllabus
Sample Syllabus
This course offers a comprehensive study of basic accounting principles and procedures. Students record accounting transactions, prepare financial statements, apply internal controls, account for assets and liabilities, and utilize ratio analysis. Hours: 39 lecture. Prerequisites: ENG 095 or ENG 097 and MTH 091 with grades of "C" or better, acceptable reading and mathematics placement test scores or permission of the department head. Usually offered in the fall and spring.
ACT 151: Principles of Accounting II

(3.0 credit hours)

Sample Syllabus
Sample Syllabus
The focus of this course is on identifying the characteristics of corporations and recording transactions for the preparation, analysis and interpretation of financial statements. Included are elements of management accounting for planning, control, long-term strategy and decision making. Students identify characteristics of corporations and partnerships and complete accounting transactions related to the preparation and analysis of corporate financial statements. Students also apply management accounting techniques in the accounting control and decisionmaking process. Hours: 39 lecture. Prerequisite: ACT 101 with a grade of "C" or better or permission of the department head. Usually offered in the fall and spring.
ACT 153: Microcomputer Accounting

(3.0 credit hours)

Sample Syllabus
Sample Syllabus
This course covers set up, maintenance and recording accounting information using an accounting software package. The accounting cycle is completed by adjusting ledger accounts and performing year-end closing. Financial reports are created and modified. Hours: 39 lecture. Prerequisites: ACT 100 or ACT 101 and OFT 160 with grades of "C" or better or permission of the department head. Materials fee: $15. Usually offered in the fall.
ACT 223: Income Tax

(3.0 credit hours)

Sample Syllabus
Sample Syllabus
This course offers an introduction to federal taxation. It provides an overview of the federal tax system, the determination of taxable income and the payment of taxes for the individual taxpayer. This course also provides an overview of the tax characteristics of business entities. Students determine the tax status, gross income, taxable income and tax liability of an individual taxpayer. Students also prepare an income tax return for a typical individual taxpayer. Hours: 39 lecture. Prerequisite: ACT 101 with a grade of "C" or better or permission of the department head. Usually offered in the fall.
ACT 250: Payroll and Accounting Applications

(2.0 credit hours)

Sample Syllabus
Sample Syllabus
This course provides students with an understanding of federal and state laws, including the Fair Labor Standards Act, Federal Insurance Contributions Act (FICA), income tax withholding laws, and federal and state unemployment acts that relate to the payment of wages and salaries in a business. Hours: 26 lecture. Prerequisite: ACT 101 with a grade of "C" or better or permission of the department head. Usually offered in the spring.
ACT 260: Accounting Field Experience

(2.0 credit hours)

Sample Syllabus
Sample Syllabus
In order to obtain an actual training experience, the student secures or is placed in an approved position relevant to his or her area of emphasis. The student is required to develop, in cooperation with the instructor and field supervisor, a learning contract for the field experience. Supervision and grading of the training experience are provided by both the instructor and the field supervisor. Hours: 100 as an intern. Prerequisites: SDV 101 and permission of the department head. Usually offered in the fall and spring.
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