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Studies internal control design and evaluation, evidence-gathering techniques, and other topics.Develops an understanding and appreciation of the philosophy of the audit process and its practice.Includes income tax preparation related to business assets; business of the home; employment taxes; withholding and estimated taxes; Schedules C, SE and 1040; self-employed retirement plans; tip reporting and allocation rules, etc.Also includes discussion and practice in recording of payroll for a small business. [view & print course content summary] ACC 198 Seminar and Project: Accounting Capstone 3 cr.
Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information.
Offers analytical techniques through the use of comprehensive case studies. [view & print course content summary] ACC 221 Intermediate Accounting I 3 cr.
Highlights the evolution of financial statement reporting, the conceptual framework, and GAAP analysis. Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities, and investments.
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 212 Principles of Accounting II 3 cr.
Introduces accounting principles with respect to cost and managerial accounting.
Focuses on the application of accounting information with respect to product costing, as well as its use within the organization to provide direction and to judge performance.