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.

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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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