| Accounting | |
ACG 2001 APPLIED FINANCIAL ACCOUNTING I |
credits: 3 |
| This course is a study of basic accounting principles including the recording and reporting of financial activity. It includes the preparation and interpretation of financial statements for a sole proprietorship or corporation. It emphasizes an applied approach with computer applications to the study of financial accounting. 47 contact hours. | |
ACG 2021 FINANCIAL ACCOUNTING |
credits: 3 |
| This course is a study of basic accounting principles including the recording and reporting of financial activity. The preparation and interpretation of financial statements with emphasis on the corporation is also studied. 47 contact hours. | |
ACG 2071 MANAGERIAL ACCOUNTING |
credits: 3 |
Prerequisite: ACG 2021. This course is a study of product costing, cost-volume-profit analysis, budgetary planning and control, the statement of cash flows and financial statement analysis. Emphasis will be placed on applications in order to illustrate the accounting principles. 47 contact hours. | |
ACG 2450 ACCOUNTING SOFTWARE APPLICATIONS |
credits: 3 |
Prerequisites: ACG 2021 and CGS 1100 or permission of program administrator. This course offers an overview of accounting software applications in business organizations. The student will progressively work through accounting cycles for service and merchandising businesses using popular accounting software. Specific applications will include design and setup of an accounting information system for a new company, recording transactions, and creation as well as analysis of various reports and financial statements. Transactional and reporting areas will include banking, customers, sales, vendors, purchases, inventory, employees, and payroll. The course is taught using QuickBooks Pro accounting software and focuses on small to medium-sized business organizations. 47 contact hours. | |
ACG 2940 ACCOUNTING INTERNSHIP |
credits: 1-3 |
Prerequisite: Approval of the College-wide Internship Office. This course provides the student with a supervised, practical learning experience in a work setting that is relevant to his/her program of study. Through course assignments and workplace projects the student will apply, connect, and extend academic theory and competencies for the purpose of building professional skills and affiliations. (60-180 contact hours). | |
ACG 3103 INTERMEDIATE ACCOUNTING I |
credits: 3 |
| Prerequisites: ACG 2071 and (admission to the Accounting AS or Business Administration BS program). This course emphasizes the theoretical aspects and frameworks of financial accounting. Topics include financial statements preparation, revenue recognition, present value of investments, and the study of assets. The assets component focuses on current assets such as cash, receivables, and inventories. 47 contact hours. | |
ACG 3113 INTERMEDIATE ACCOUNTING II |
credits: 3 |
Prerequisite: ACG 3103 and Admission into BS Business Administration program. This course is a continuation of Intermediate Accounting I. The topics included are tangible and intangible assets, investments, current liabilities and contingencies, bonds and long term debt, shareholder’s equity, and earnings per share. This course will also help the student prepare for the CPA exam: 47 contact hours | |
