Accounting, Diploma (AC12)  Diploma

Weekly Contact Hours: Lecture - 3 Lab 2 - 0 Lab 3 - 0 Pre-requisite(s): Diploma Level Reading and Writing Scores OR READ 0090 and/or ENGL 0090 w/ a “C” or better Co-requisite(s): None Emphasizes the development and improvement of written and oral communication abilities. Topics include analysis of writing, applied grammar and writing skills, editing and proofreading skills, research skills, and oral communication skills.

Weekly Contact Hours: Lecture - 3 Lab 2 - 2 Lab 3 - 0 Pre-requisite(s): Program Admission Co-requisite(s): None Introduces the basic financial accounting concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle for a personal service business, the accounting cycle for a merchandising business, inventory, cash control and receivables. Laboratory work demonstrates theory presented in class.

Weekly Contact Hours: Lecture -1.667; Lab – 2.667 Pre-Requisites: None Co-Requisite: None This course introduces the fundamental concepts, terminology, and operations necessary to use computers. Emphasis is placed on basic functions and familiarity with computer use. Topics include introductions to computer and digital terminology and usage, operating systems, Internet and digital communication, word processing applications, spreadsheet applications, database applications, and presentation applications. Please note that this course may not transfer to a 4-year institution. Students should check with their transferring institution for transferability of courses. COMP 2000 may be taken in place of COMP 1000 if it is required by a transferring institution.

Weekly Contact Hours: Lecture - 1; Lab - 6 Pre-requisite(s): BUSN 1100 or ability to key 25 gross words a minute on 3-minute timings with no more than 3 errors [AND] COMP 1000 Reinforces the touch system of keyboarding placing emphasis on correct techniques with adequate speed and accuracy and producing properly formatted business documents. Topics include: reinforcing correct keyboarding technique, building speed and accuracy, formatting business documents, language arts, proofreading, and work area management.

Weekly Contact Hours: Lecture - 3 Lab 2 - 2 Lab 3 - 0 Pre-requisite(s): ACCT 1100 Co-requisite(s): None Introduces the intermediate financial accounting concepts that provide the student with the necessary skills to maintain a set of books for a partnership and corporation. Topics include: Fixed and Intangible Assets, Current and Long-Term Liabilities (Notes Payable), Payroll, Accounting for a Partnership, Accounting for a Corporation, Statement of Cash Flows, and Financial Statement Analysis, Laboratory work demonstrates theory presented in class.

Weekly Contact Hours: Lecture - 1 Lab 2 - 4 Lab - 0 Pre-requisite(s): ACCT 1100, COMP 2000 OR COLL 1010 Co-requisite(s): None Emphasizes operation of computerized accounting systems from manual input forms. Topics include: company creation (service and merchandising), chart of accounts, customers transactions, vendors transactions, banking activities, merchandise inventory, employees and payroll, and financial reports. Laboratory work includes theoretical and technical application.

Weekly Contact Hours: Lecture - 2 Lab 2 - 4 Lab 3 - 0 Pre-requisite(s): COMP 2000 OR COLL 1010 Co-requisite(s): None This course covers the knowledge and skills to use spreadsheet software through course demonstrations, laboratory exercises and projects. Topics and assignments will include: spreadsheet concepts, creating and manipulating data, formatting data and content, creating and modifying formulas, presenting data visually and collaborating and securing data.

Weekly Contact Hours: Lecture - 2 Lab 2 - 2 Lab 3 - 0 Pre-requisite(s): None Co-requisite(s): None Provides instruction for the preparation of individual federal income tax returns. Topics include: taxable income, income adjustments, schedules, standard deductions, itemized deductions, exemptions, tax credits, and tax calculations.

Weekly Contact Hours: Lecture - 2 Lab 2 - 2 Lab 3 - 0 Pre-requisite(s): ACCT 1100 Co-requisite(s): None Provides an understanding of the laws that affect a company's payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions.