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Prerequisite: ACC 211 with a grade of "B" or higher. [view & print course content summary] ACC 231 Cost Accounting I 3 cr.Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems.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.Prerequisite: ACC 211 or equivalent or school approval. [view & print course content summary] ACC 215 Computerized Accounting 3 cr.Includes cost control, responsibility accounting, capital budgeting, and pricing decisions.
Provides an introduction to the various ways fraud and occupational abuses occur, methods to identify the risk of exposure to loss from fraud, and appropriate prevention, detection, and investigation approaches.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.Prepares students to complete the Certified Bookkeeper examination given by the American Institute of Public Bookkeepers (AIPB) utilizing a review course prepared by the AIPB. Demonstrates how decision-makers use accounting information for reporting purposes.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.