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.

A course in basic accounting including an emphasis on understanding how systems work, analysis of transactions, journals and ledgers, financial statements, and accounting information as a management tool.

This course introduces the student to the Microsoft Spreadsheet application. The course provides training in the use of spreadsheets 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. Prerequisite: ACC-201

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.