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Covers reading and understanding financial statements, internal control requirements for safeguarding assets, and accounting procedures necessary to complete the entire accounting cycle, including journals, ledgers, and financial statements.
Explains the generation and limitations of data, techniques for analyzing the flow of a business's funds, and the methods of selecting and interpreting financial ratios. [view & print course content summary] ACC 221 Intermediate Accounting I 3 cr.
Competency in Math Essentials MTE 1-3 as demonstrated through the placement and diagnostic tests, or by satisfactorily completing the required MTE units, or equivalent. [view & print course content summary] ACC 134 Small Business Taxes 3 cr.
Introduces taxes most frequently encountered in business. Studies the fundamentals of income tax preparation of business taxes for small businesses organized as proprietorships, partnerships, limited liability companies, and S-corporations.
Introduces the computer in solving accounting problems. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting.
Introduces the Quick Books accounting software program.
Covers the principles and methodology of fraud detection and deterrence. [view & print course content summary] ACC 241 Auditing I 3 cr.