ACCT 101    Accounting Fundamentals (5 Credits)

Beginning accounting fundamentals including journalizing, posting, financial statements and an introduction to payroll. Computerized accounting software used. Transfer limited.
Prerequisite: Minimum placement into EAP 121 or BRDGE 093.

ACCT 155    Special Topics (5 Credits)

Classes, workshops or seminars of current interest in Accounting.

ACCT& 201    Principles of Accounting I (5 Credits)

Theory of asset, liability, and stockholders' equity accounts; construction of financial statements (was ACCT 201).
Prerequisite: ACCT 101, high school bookkeeping or instructor's permission and minimum placement in EAP 121 or BRDGE 093.

ACCT& 202    Principles of Accounting II (5 Credits)

Examine a number of complex accounting topics involving assets, liabilities, and equity accounts. Includes study of bonds, financial statement and analysis, stocks, and statement of cash flows (was ACCT 202).
Prerequisite: Grade of 2.0 or higher in ACCT& 201 (was ACCT 201) and minimum placement into EAP 121 or BRDGE 091.

ACCT& 203    Principles of Accounting III (5 Credits)

Conceptual understanding of managerial and cost accounting concepts applicable to all forms of businesses. Topics include cost systems, cost behavior, CVP analysis, budgeting and control, and developing information for decision-making (was ACCT 203).
Prerequisite: A grade of 2.0 or higher in ACCT& 201 (was ACCT 201).

ACCT 214    Individual Income Tax Preparation (5 Credits)

Overview of the taxation of individuals. Emphasis on practical forms preparation and dealing with the most frequently encountered issues in taxation. Computer application.
Prerequisite: ACCT 101 and minimum placement into EAP 121 or BRDGE 093.

ACCT 215    Federal Income Tax Preparation (5 Credits)

Interview and assist clients with preparation of individual federal tax returns. Prepare tax returns for the public. A Volunteer Income Tax Assistance (VITA) comprehensive exam included in cost of course. S/U grade only.
Prerequisite: Recommend ACCT 214 or equivalent or instructor's permission. Concurrent enrollment in BUS 291 required if using course to satisfy internship requirement.

ACCT 216    PC Accounting Applications (5 Credits)

Prepares students to interact with computerized accounting systems. Major concepts of computerized accounting will be introduced including trial balance maintenance and financial statement generation.
Prerequisite: Minimum ENGL placement into EAP 121 or BRDGE 093 and ACCT 101 or instructor's permission.

ACCT 254    Business and Payroll Tax Accounting (5 Credits)

Various aspects of federal, state and local payroll taxes levied upon business. Practical case experience in preparing payroll, payroll records and quarterly tax returns. Computerized practice set.
Prerequisite: ACCT 101 or instructor's permission.

ACCT 255    Special Topics (5 Credits)

Classes, workshops or seminars of current interest in Accounting.

ACCT 298    Individual Project in Accounting (1-5 Credits)

Study of student-selected project or approved experiences in the field of accounting. S/U grade option.
Prerequisite: Instructor's permission.