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Accounting Courses

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

ACT 100: Basic Accounting

(3.0 credit hours)

Sample Syllabus
Sample Syllabus
This course, designed for students with no bookkeeping experience, provides an orientation to the field of accounting and basic accounting fundamentals. Students learn payroll procedures, the accounting cycle of a proprietorship and the preparation of basic financial records. Accounting and business management students cannot use this course as an accounting or business elective. Students who have completed ACT 101 with a grade of "D" or better are not permitted to take this course. Hours: 39 lecture. Prerequisite: MTH 091 with a grade of "C" or better, an acceptable mathematics placement test score or permission of the department head. Usually offered in the fall and spring.
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. After an assessment of his or her skill level, a student could be advised to take ACT 100. 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
This course applies basic principles of accounting to corporate settings. 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 decision-making 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 201: Intermediate Accounting I

(3.0 credit hours)

Sample Syllabus
Sample Syllabus
This course provides a detailed analysis of current and noncurrent assets, standard financial statements and the conceptual framework on which they are built. Students learn the theoretical structure of accounting, gain an in-depth understanding of the role of accounting as an information-reporting system and account for organizational economic resources. Hours: 39 lecture. Prerequisite: ACT 151 with a grade of "C" or better or permission of the department head. Usually offered in the fall.
ACT 215: Cost Systems and Analysis

(3.0 credit hours)

Sample Syllabus
Sample Syllabus
The focus of this course is on the accumulation of data and the presentation of the data to management for use in decision making. Costing elements and systems, and budgeting are related to the overall organizational planning and controlling objectives. Hours: 39 lecture. Prerequisite: ACT 151 with a grade of "C" or better or permission of the department head. Usually offered in the spring.
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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