ACG 2001 APPLIED FINANCIAL ACCOUNTING I 3 credits

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 3 credits

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 3 credits

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 3 credits

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 1-4 credits

Prerequisite: Academic Department Coordinator/Chair Approval. This course is to be taken after the student has completed 9 credit hours in their major field of study. The purpose of this course is to allow students a "real world" experience with major-related, supervised, evaluated practical work experiences which may be paid or voluntary. Students are graded on the basis of documented learning acquired through hands-on experiences in an actual work setting. Variable credits are available, one to four per course. The student must fulfill the requirement of 60 on-the-job hours for each credit earned in addition to written assignments. This course may be repeated for a total of 4 credits.

ACG 3103 INTERMEDIATE ACCOUNTING I 3 credits

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 3 credits

Prerequisite: ACG 3103. 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.