Accounting Technology
Degrees and Certificates
Classes
ACT 114 : Introduction to Accounting Database Resources
This course introduces the student to Database resources available for use with the accounting programs. Emphasis is placed on Database and Financial Accounting software packages. Upon completion, students should be able to use computerized Database software. This course is offered only in the spring semester.
Credits
3ACT 115 : Introduction to Accounting Computer Resources
Credits
3ACT 195 : Accounting Co-Op
This course provides work experience with a college-approved employer in an area related to the student’s program of study. Emphasis is placed on integrating classroom learning with related work experience. Upon completion, students should be able to evaluate career selection, demonstrate employability skills, and satisfactorily perform work related competencies. This course will be taken near the end of the program after most of the accounting classes are completed.
Credits
3Prerequisites
ACT 247
ACT 246 or OAD 137 : Microcomputer Accounting
This course utilizes the microcomputer in the study of financial accounting principles and practices. Emphasis is placed on the use of software programs for financial accounting applications. Upon completion, the student should be able to use software programs for financial accounting applications. This course is offered only in the fall semester.
Credits
3Prerequisites
BUS 241
ACT 247 : Advanced Accounting Applications on the Microcomputer
In this course, students use the microcomputer in managerial accounting. Emphasis is on a variety of software programs for managerial accounting applications. Upon completion, the student should be able to use various managerial accounting software programs. This course is offered only in the spring semester.
Credits
3Prerequisites
ACT 249 : Payroll Accounting
This course focuses on federal, state, and local laws affecting payrolls. Emphasis is on payroll accounting procedures and practices, and on payroll tax reports. Upon completion, the student should be able to apply knowledge of federal, state, and local laws affecting payrolls. This course is offered only in the spring semester.
Credits
3Prerequisites
BUS 241 or OAD 135
ACT 253 : Individual Income Tax
This course focuses on the fundamentals of the federal income tax laws with primary emphasis on those affecting the individual. Emphasis is on gross income determination, adjustments to income, business expenses, itemized deductions, exemption, capital gains/losses, depreciation, and tax credits. Upon completion, the student should be able to apply the fundamentals of the federal income tax laws affecting the individual. This course is offered only in the spring semester.
Credits
3Prerequisites
BUS 241
ACT 254 : Business Income Tax
This course focuses on federal income tax laws concerning business entities. Emphasis is on income tax investment of partnerships, corporation, LLPs and LLCs. Upon completion of this course, the student will be able to apply federal income tax laws concerning business entities. This course is offered only in the summer semester.
Credits
3Prerequisites
BUS 241 and ACT 253
ACT 256 : Cost Accounting
This course familiarizes the student with cost accounting principles and techniques. Emphasis is on procedures to provide data for job order and continuous process types of industries, determination of unit costs, and preparation of cost reports. Upon completion, the student should be able to apply cost accounting principles and techniques. This course is offered only in the summer semester.
Credits
3Prerequisites
BUS 242
ACT 257 : Governmental and Not-For-Profit Accounting
This course is an introduction to the principles, concepts and practices of accounting for governmental and not-for-profit organizations. Emphasis is on fund accounting and its utilization in governmental agencies, colleges and universities, hospitals, and other not-for-profit organizations. Upon completion of this course, the student will be able to apply the principles, concepts, and practices of governmental and not-for-profit accounting.
Credits
3Prerequisites
ACT 256 or BUS 242