2024-2025 Catalog

 

200

ACC-201 Accounting Principles I

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

3

Cross Listed Courses

ACC

ACC-202 Accounting Principles II

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

3

Cross Listed Courses

ACC

ACC-203 Introduction to Accounting

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.

3

ACC-210 Using Spreadsheets in Accounting

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

3

Cross Listed Courses

ACC

ACC-220 Payroll Accounting and Taxation

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).

3

Cross Listed Courses

ACC

ACC-230 Business Taxation

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.

3

Cross Listed Courses

ACC
Indiana Weselayan