Accounting/BTS (ACCPT)

Courses

ACCPT-101 BASIC ACCOUNTING I 3.00 Credits

Teaches students basic accounting skills, explaining the fundamental principles of accounting while learning basic bookkeeping functions of a small business through both manual practice sets and electronic practice sets utilizing QuickBooks. Includes posting to journals and ledgers, making adjusting entries, completing payroll, accounts payable and accounts receivable functions as well as bank reconciliations.

ACCPT-102 BASIC ACCOUNTING II 3.00 Credits

Continuation of ACCPT 101 with emphasis on merchandising accounting using specialized journals. Other topics covered include uncollectible accounts, merchandise inventory, plant and equipment, and partnerships. A comprehensive 'real-life' project will play a significant role in this course. Computer applications are included. Pre-requisite: ACCPT 101 with a grade of 'B' or better or equivalent.

ACCPT-105 PAYROLL ACCOUNTING 3.00 Credits

Payroll accounting systems, procedures, and time-keeping methods to comply with current laws and regulations. A comprehensive 'real-life' project will play a significant role in this course. Pre-requisite: ACCPT 101 or equivalent.

ACCPT-106 CREDIT AND COLLECTIONS 3.00 Credits

This course is an introduction to credit and its role in the economy. Topics to be covered will include understanding consumer and business credit, management and analysis of consumer and business credit, international trade credit, and collection management and control. Focus will be on decision making in granting credit and collection policies and procedures including current laws affecting collections.

ACCPT-190 DIRECTED STUDY IN ACCOUNTING 1.00-6.00 Credits

ACCPT-191 WORKSHOP IN ACCOUNTING 1.00-6.00 Credits

ACCPT-192 SPECIAL TOPICS IN ACCOUNTING 1.00-6.00 Credits

ACCPT-194 INTERNSHIP IN ACCOUNTING 1.00-12.00 Credits

ACCPT-194A INTERNSHIP IN ACCOUNTING I 6.00 Credits

Internship in Accounting.

ACCPT-194B INTERNSHIP IN ACCOUNTING II 6.00 Credits

Continuation of ACCPT 194A as a 100-level Internship in Accounting.

ACCPT-194C INTERNSHIP IN ACCOUNTING III 6.00 Credits

Continuation of ACCPT 194B as an intermediate 100-level Internship in Accounting.

ACCPT-194D INTERNSHIP IN ACCOUNTING IV 6.00 Credits

Continuation of ACCPT 194C as an intermediate to advanced 100-level Internship in Accounting.

ACCPT-214 COMPUTERIZED ACCOUNTING 1.00-4.00 Credits

Introduction to computerized accounting using current accounting software. The course integrates the normal accounting cycle for a service business into proper computer applications. Topics include accounts receivable, accounts payable, bank reconciliations, and end-of-period procedures. Requires previous accounting course work. Pre-requisite: ACCPT 101 or equivalent.

ACCPT-222 INTEGRATED ACCOUNTING 3.00 Credits

Generic journal-based computerized accounting for service and merchandising businesses formed as sole proprietorships, partnerships, and corporations. Concepts covered include the accounting cycle, bank reconciliation, voucher systems, budgeting, purchase orders, sales orders, inventory, fixed assets, payroll, financial statement analysis, and departmentalized accounting. Additional projects focus on integrating the accounting information with word processing and spreadsheet software. Pre-requisites: ACCPT 101, ACCPT 102, and CITPT 110 or instructor permission.

ACCPT-231 PRINCIPLES OF ACCOUNTING I 3.00 Credits

Introduction to financial accounting principles, practices, and decision making. Covers the accounting cycle, financial statements, merchandise, plant and equipment, inventories, intangibles, natural resources, and payroll.

ACCPT-232 PRINCIPLES OF ACCOUNTING II 3.00 Credits

Continuation of ACCPT 231 covering accounting for partnerships, corporations, bonds payable and investments, cash flow analysis, managerial accounting concepts, manufacturing, cost accounting, and budgeting. Pre-requisite: ACCPT 231.

ACCPT-235 COST ACCOUNTING 3.00 Credits

This course provides a study of budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. It includes an introduction to alternative costing methods such as activity based and just-in-time costing as well as historical cost systems, work in process inventories, material and labor control, multiple products, budgeting, applying overhead, standard costs, direct costs, evaluating profit performance, and distribution costs.These courses are offered at the 200 level with an option to take at the 300 level with a research project in addition to the 200 level course load. Prerequisite: ACCPT 231.

ACCPT-245 FRAUD EXAMINATION 3.00 Credits

This course will cover the major methods employees use to commit occupational fraud. Students will learn how and why occupational fraud is committed, how to assess where an organization is at the greatest risk for fraud, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved.These courses are offered at the 200 level with an option to take at the 300 level with a research project in addition to the 200 level course load.

ACCPT-250 ACCOUNTING ETHICS 3.00 Credits

This course will introduce students to the concepts of ethical reasoning, integrity, objectivity, independence, core values, and professional issues in accounting. Students will apply the concepts and theories to accounting cases. These courses are offered at the 200 level with an option to take at the 300 level with a research project in addition to the 200 level course load.

ACCPT-260 ACCOUNTING INFORMATION SYSTEMS 3.00 Credits

The objective of this course is to become familiar with how accounting information systems should function, regardless of the particular software used. This course emphasizes the practical application of accounting information systems concepts and will lead to understanding accounting information systems risks and controls so that you are capable of helping to solve issues related to the system or assist in implementing a new system. Quickbooks and Excel are an integral part of this course. During the course of the semester, students will engage in hands on problem solving through the use of technology as an analytical tool.These courses are offered at the 200 level with an option to take at the 300 level with a research project in addition to the 200 level course load. Prerequisite: ACCPT 231.

ACCPT-285 INCOME TAX PREPARATION 1.00-3.00 Credits

This course introduces the student to the language of income taxes, teaches the principles of small business and individual income tax preparation, and actually prepare tax returns. It also allows them to become IRS certified at three levels: Basic, Intermediate, and Advanced. Students who have completed the course can complete a refresher course on their own annually so that they can stay up-to-date on tax law changes.

ACCPT-290 DIRECTED STUDY IN ACCOUNTING 1.00-6.00 Credits

ACCPT-291 WORKSHOP IN ACCOUNTING 1.00-6.00 Credits

ACCPT-292 SPECIAL TOPICS IN ACCOUNTING 1.00-6.00 Credits

ACCPT-294 INTERNSHIP IN ACCOUNTING 1.00-12.00 Credits

ACCPT-294A INTERNSHIP IN ACCOUNTING I 6.00 Credits

Internship in Accounting.

ACCPT-294B INTERNSHIP IN ACCOUNTING II 6.00 Credits

Continuation of ACCPT 294A as a 200-level Internship in Accounting.

ACCPT-294C INTERNSHIP IN ACCOUNTING III 6.00 Credits

Continuation of ACCPT 294B as an intermediate 200-level Internship in Accounting.

ACCPT-294D INTERNSHIP IN ACCOUNTING IV 6.00 Credits

Continuation of ACCPT 294C as an intermediate to advanced 200-level Internship in Accounting.

ACCPT-335 COST ACCOUNTING 3.00 Credits

This course provides a study of budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. It includes an introduction to alternative costing methods such as activity based and just-in-time costing as well as historical cost systems, work in process inventories, material and labor control, multiple products, budgeting, applying overhead, standard costs, direct costs, evaluating profit performance, and distribution costs. Students taking this course at the 300 level are required to do a final research project.These courses are offered at the 200 level with an option to take at the 300 level with a research project in addition to the 200 level course load. Prerequisite: ACCPT 231.

ACCPT-345 FRAUD EXAMINATION 3.00 Credits

This course will cover the major methods employees use to commit occupational fraud. Students will learn how and why occupational fraud is committed, how to assess where an organization is at the greatest risk for fraud, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Students taking this course at the 300 level will be required to do a final research project.These courses are offered at the 200 level with an option to take at the 300 level with a research project in addition to the 200 level course load.

ACCPT-350 ACCOUNTING ETHICS 3.00 Credits

This course will introduce students to the concepts of ethical reasoning, integrity, objectivity, independence, core values, and professional issues in accounting. Students will apply the concepts and theories to accounting cases. Students taking this course at the 300 level will be required to complete a final research project. These courses are offered at the 200 level with an option to take at the 300 level with a research project in addition to the 200 level course load.

ACCPT-360 ACCOUNTING INFORMATION SYSTEMS 3.00 Credits

The objective of this course is to become familiar with how accounting information systems should function, regardless of the particular software used. This course emphasizes the practical application of accounting information systems concepts and will lead to understanding accounting information systems risks and controls so that you are capable of helping to solve issues related to the system or assist in implementing a new system. Quickbooks and Excel are an integral part of this course. During the course of the semester, students will engage in hands on problem solving through the use of technology as an analytical tool. Students taking this course at the 300 level are required to complete a final research project.These courses are offered at the 200 level with an option to take at the 300 level with a research project in addition to the 200 level course load. Prerequisite: ACCPT 231.

ACCPT-390 DIRECTED STUDY IN ACCOUNTING 1.00-6.00 Credits

ACCPT-391 WORKSHOP IN ACCOUNTING 1.00-6.00 Credits

ACCPT-392 SPECIAL TOPICS IN ACCOUNTING 1.00-6.00 Credits

ACCPT-394 INTERNSHIP IN ACCOUNTING 1.00-12.00 Credits

ACCPT-394A INTERNSHIP IN ACCOUNTING I 6.00 Credits

Internship in Accounting.

ACCPT-394B INTERNSHIP IN ACCOUNTING II 6.00 Credits

Continuation of ACCPT 394A as a 300-level Internship in Accounting.

ACCPT-394C INTERNSHIP IN ACCOUNTING III 6.00 Credits

Continuation of ACCPT 394B as an intermediate 300-level Internship in Accounting.

ACCPT-394D INTERNSHIP IN ACCOUNTING IV 6.00 Credits

Continuation of ACCPT 394C as an intermediate to advanced 300-level Internship in Accounting.

ACCPT-422 INTEGRATED ACCOUNTING 3.00 Credits

Generic journal-based computerized accounting for service and merchandising businesses formed as sole proprietorships, partnerships, and corporations. Concepts covered include the accounting cycle, bank reconciliation, voucher systems, budgeting, purchase orders, sales orders, inventories, fixed assets, payroll, financial statement analysis, and departmentalized accounting. Additional projects focus on integrating the accounting information with word processing and spreadsheet software. Students taking this course will be required to complete one additional project. Pre-requisites: ACCPT 101, ACCPT 102, and CITPT 110 or permission of instructor.

ACCPT-490 DIRECTED STUDY IN ACCOUNTING 1.00-6.00 Credits

ACCPT-491 WORKSHOP IN ACCOUNTING 1.00-6.00 Credits

ACCPT-492 SPECIAL TOPICS IN ACCOUNTING 1.00-6.00 Credits

ACCPT-494 INTERNSHIP IN ACCOUNTING 1.00-12.00 Credits

ACCPT-494A INTERNSHIP IN ACCOUNTING I 6.00 Credits

Internship in Accounting.

ACCPT-494B INTERNSHIP IN ACCOUNTING II 6.00 Credits

Continuation of ACCPT 494A as a 400-level Internship in Accounting.

ACCPT-494C INTERNSHIP IN ACCOUNTING III 6.00 Credits

Continuation of ACCPT 494B as an intermediate 400-level Internship in Accounting.

ACCPT-494D INTERNSHIP IN ACCOUNTING IV 6.00 Credits

Continuation of ACCPT 494C as an intermediate to advanced 400-level Internship in Accounting.