AC 100: Computerized Accounting

This course focuses on using QuickBooks Online accounting software to record business transactions, including setting up a new company, working with customers and vendors, recording banking and credit card transactions, and generating accounting reports for a service business.

AC 101: Principles of Accounting I

This course presents the basic structure of accounting. Emphasis is placed on recording, classifying, and summarizing accounting information. Attention is given to procedures related to clerical work, such as payroll, bank reconciliation and journalizing, general ledger posting, and financial statement preparation.

AC 102: Principles of Accounting II

This course studies accounting for notes, interest, inventory, prepaid expenses, and plant assets. Emphasis is placed on accrual basis accounting applied to a medium-sized business. Studies the nature and formation of corporations including classes of stocks, stock subscriptions, dividends, intangibles, and bonds.

AC 201: Payroll Accounting

This course presents the basic elements of a payroll system. Maintaining modern payroll records and accounting for wages and salaries, social security, federal unemployment, and withholding taxes are practiced.

AC 210: Managerial Accounting

This course enables students to use what they have learned in accounting classes to use critical and analytical thinking in making business decisions. Taking raw data and using that data to make business decisions.

AC 211: Cost Accounting

This course teaches the principles of cost accounting. For raw material production to finish goods. This course will cover product cost, overhead cost, transferring prices, and inventory. Cost analysis for management decisions making throughout the productions line of operations is reviewed.

AC 213: Business Taxation

This course is a practical study that involves a study of federal tax rules and regulations regarding income, expenses, gains and losses for all type of business entities, such as C Corporations, S corporations, partnerships, LLC and other taxable entities are examined and forms are reviewed.

AC 214: Advanced Computerized Accounting

This course continues the usage of computerized accounting software for small businesses. Recording transactions by entering sales and purchase invoices, paying bills, receiving payments, making deposits, retrieving reports, and financial statement information.