Accounting Technology

This course acquaints the student with American business as a dynamic process. Topics include the private enterprise system, forms of business ownership, marketing, production factors, personnel, labor, finance, and taxation. Upon completion, the student should be able to discuss and apply the basic business principles.

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 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.

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. 

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 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 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 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 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 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.