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Accounting Courses

AC 227 - Accounting Principles 1
3 credits. This course provides students with basic quantitative skills to build a basic financial statement. Journal entries will be taught but not stressed to give the student an orientation to the business language. Calculation principles used in preparing a business plan for a new business are introduced to the student. English Placement Level: EN 101. Math Placement Level: MA 091.

AC 228 - Accounting Principles II
4 credits. This course provides students with basic computer skills and sufficient transactions practice in Accounts Receivable, Accounts Payables, and Payroll areas to produce the daily operations of a typical accounting department. The student will be taught how to build the monthly operations with all accompanying reports on Quick Books. Course prerequisite is AC 227. English Placement Level: EN 101. Math Placement Level: MA 091.

AC 226 - Computerized Accounting
3 credits. This course allows students who have been exposed to manual accounting procedures to work with a computerized accounting system. General ledger, accounts receivable, accounts payable, depreciation, and payroll procedures are covered. This course uses Quickbooks accounting software. Prerequisite: AC 221. English Placement Level: EN 101. Math Placement Level: MA 132.

AC 230 - Intermediate Accounting I
3 credits. This course concentrates on accounting theories and components of financial statements. It includes an in-depth study of accounting’s conceptual framework, the accounting process, financial statements, time value of money, cash and receivables, inventories, and fixed assets. It emphasizes the application of generally accepted accounting principles to these components and to reporting procedures. Prerequisite: AC 221. English Placement Level: EN 101. Math Placement Level: MA 091.

AC 240 - Management Accounting
3 credits. This course provides students with basic quantitative formulas used in tracking production in manufacturing entities and the tracking of operational efficiency in service oriented entities. Calculation principles used in preparing a breakeven analysis, schedules of production, variance analysis, and budgeting formulation are the core of the course. English Placement Level: EN 101. Math Placement Level: MA 091. This course may be substituted for Accounting II by all business majors except accounting emphasis majors.



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