200

This course offers a hands-on approach to integrated accounting using computerized accounting software. It consists of several major accounting systems: general ledger, accounts receivable, accounts payable, inventory, payroll, and the end-of-period procedures. Students are taught hands-on methods for computerizing manual accounting systems.

This course thoroughly examines the job order cost system and process cost system. Budgeting and standard costing are introduced. Emphasis is on accumulating and using cost data to evaluate and control manufacturing costs and to assist management in planning, decision-making, and performance analysis.

This course offers a comprehensive study of accounting theory. It examines the principles and practices relating to the interpretation of financial accounting data and statement presentation of cash, temporary investments, receivables, inventories, plant and equipment and intangible assets.

Federal Income Tax introduces basic concepts of the U.S. Tax Law, emphasizes filing requirements for individual taxpayers, gross income inclusions and exclusions, adjustments to income, and itemized deductions and credits. Topics dealing with the Internal Revenue Service, the audit process, interest and penalties, and methods of minimizing income taxes are also discussed. Both manual and electronic tax return preparation is emphasized and practiced.

This course provides students with the opportunity to apply classroom theory in actual work settings in paid and non-paid supervised positions. Requires a minimum of 120 hours of work, plus tutorial sessions that include discussions of topics related to matters on the job and career exploration.

This course provides students with the opportunity to apply classroom theory in actual work settings in paid and non-paid supervised positions. Requires a minimum of 15 hours per week of work, plus tutorial sessions that include discussions of topics related to matters on the job and career exploration.