Accounting Course Descriptions

ACCT 103 Principles of Accounting I.I
Prerequisite: None
An introduction to accounting where emphasis will be placed on the accounting cycle and double-entry accounting.

ACCT 203 Principles of Accounting I.II
Prerequisite: ACCT 103
An introductory course in the accounting cycle, including accounting concepts and principles used to analyze and record transactions in a business environment.  The study and preparation of payroll and applicable laws and regulations will be studied. Transactions are focused on basic accounting systems, advanced accounting systems, cash and receivables. 
3 credits

ACCT 213 Principles of Accounting II
Prerequisite: ACCT 103 & 203
A continuation of Accounting 203 that examines accounting principles and concepts applicable to inventories, fixed assets, liabilities, and corporate organization, bonds payable, statements of cash flow, and financial statement analysis. 
3 credits

ACCT 253 AIS-Accounting Information Systems
Prerequisite: ACCT 103
An accounting course that provides experience with computer based application software programs.
3 credits

ACCT 303 Intermediate Accounting
Prerequisite: ACCT 103, 203 & 213
A more in depth study of accounting concepts and principles with emphasis on accounting for income statement and statement of cash flows, income measurement, balance sheet, and value of money.
3 credits

ACCT 343 Governments/Non Profit Accounting
Prerequisite: ACCT 103, 203& 213
The Governmental and Non-Profit Accounting course is an examination of the basic accounting concepts and practices used in governmental and non-profit agencies.  The student will gain a thorough understanding of the financial activities of non-profit and governmental agencies, budgetary accounting, and reporting procedures.
3 credits

ACCT 453 Auditing
Prerequisite: ACCT 103, 203 & 213
A study of audit procedures including professional standards, professional ethics, legal liability, audit evidence, planning the audit, and internal controls.
3 credits

ACCT 473 Managerial Accounting
Prerequisite: ACCT 103, 203 &, 213
This course focuses on decision-making in organizations, where the decisions involve the generation, analysis, or use of financial information. The major topics in this course include the use of accounting in making alternative choice decisions, the development and use of product cost information, and the use of accounting information for managerial planning and control. Throughout the course, a managerial viewpoint is stressed.