200

Emphasizes the process of generating and communicating accounting information in the form of financial statements to those outside the organization. No prerequisite.

Emphasizes the process of producing accounting information for the internal use of a company's management. Prerequisite: ACC-201.

This course introduces the student to the Microsoft Spreadsheet application. The course provides intensive training in the use of spreadsheets on microcomputers for the accounting profession. The student is taught to automate many of the routine accounting functions. The student will also be taught how to develop spreadsheets for common business functions.

This is a comprehensive payroll course in which federal and state requirements are studied. This includes computation of compensation and withholdings, processing and preparation of paychecks, completing deposits and payroll tax returns, informational returns, and issues relating to identification and compensation of independent contractors. In addition, students will overview electronic commercial systems such as ADP, as well as review the requirements for certification through the American Payroll Association (APA).

This course is an introduction to the federal tax system. This includes the basic income tax models, business entity choices, the tax practice environment, income and expense determination, property transactions, and corporate, sole proprietorship, and flow-through entities. In addition, individual and wealth transfer taxes will be overviewed.