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Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments.
Consists of an extensive examination of topics for specified balance sheet accounts beyond the scope of a principles course.
Introduces accounting principles with respect to cost and managerial accounting.
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.
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. [view & print course content summary] ACC 211 Principles of Accounting I 3 cr.
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Prerequisite: ACC 211 or equivalent or school approval. [view & print course content summary] ACC 215 Computerized Accounting 3 cr.
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.
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