ACG 2021C Principles of Financial Accounting (3) (A.A.)

Study of accounting principles from a user rather than a preparer approach. A corporate view that provides students with an understanding of concepts that are fundamental to the use of accounting data for decision making. Emphasis on financial statements, ratio analysis, the accounting cycle and capital structure through the issuing of stocks and bonds. Additional special fees are required. 

ACG 2071 Principles of Managerial Accounting (3) (A.A.)

Prerequisite: ACG 2021C. Emphasis is on managerial accounting concepts and systems, planning and control, decentralized operations, analysis for decision making, financial analysis for management and modern uses of managerial accounting in nonprofit organizations. Additional special fees are required.

ACG 2100 Intermediate Accounting I (3) (A.S.)

Prerequisite: ACG 2071. Review of the accounting model and statement preparation, concepts, standards and principles underlying the measurement and reporting of financial position. Additional special fees required.

ACG 2110 Intermediate Accounting II (3) (A.S.)

Prerequisites: ACG 2071, ACG 2100 This course reviews the accounting model, statement preparation, concepts, standards, and principles underlying the measurement and reporting of financial position.  Further topics include accounting income, cash, receivables, inventories, plant and equipment, and intangible assets.

ACG 2360 Cost Accounting (3) (A.S.)

Prerequisite: ACG 2071. The accumulation of cost data with detailed coverage of materials, labor and factory overhead, job order and process costing, budgeting and standard costs. Additional special fees are required.

ACG 2930 Special Topics in Accounting (1-3) (A.S.)

This course is designed to meet the special needs of individuals or groups for whom regularly described courses in accounting may not be available. (Offered as needed)

ACG 2949 Internship in Accounting (1-3) (A.S.)

Four, eight or 12 hours of volunteer or work experience per week are expected depending on the credit hour requirements. Prerequisites: ACG 2110 and permission of program manager. This work-study course reinforces educational and professional growth in accounting through coordinated field experiences or through a virtual internship course focused on auditing. It is designed to provide students the opportunity to apply classroom theory to practical, work-related applications. The student, instructor and work site supervisor work together to determine specific learning objectives for each student. The student is then evaluated based on documentation of satisfactory completion of the learning objectives and work assignments. With program manager’s approval and based upon degree requirements, degree-seeking students who are making progress in their degree program may repeat this course for a maximum total of three credits.  Offered only as needed.

APA 1111 College Accounting (3) (A.S.) Three hours per week.

This is a general survey course for non-business majors whose program requires only three hours of accounting. Focuses are on accounting principles and their application to a sole proprietorship. (Offered as needed) 

APA 2141 Computers for Accounting Applications (3) (A.S.)

Prerequisites: ACG 2021C and CGS 1000. This course provides a realistic approach to computerized, integrated accounting principles. Accounting systems commonly found in business environments will be examined. Standards, capability, limitations and flexibility of computerized accounting systems will be discussed and implemented. Additional special fees are required.

TAX 2000 Tax Accounting (3) (A.S.)

This course includes federal tax laws and their application to individuals with emphasis on preparation of individual income tax returns.

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