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Competency in Math Essentials MTE 1-3 as demonstrated through the placement and diagnostic tests, or by satisfactorily completing the required MTE units, or equivalent. [view & print course content summary] ACC 134 Small Business Taxes 3 cr.

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Provides students an opportunity to integrate skills learned in prior accounting courses and apply those skills to the real-world practice of accounting through a business simulation project. [view & print course content summary] ACC 198 Seminar and Project: Accounting Capstone 4 cr. [view & print course content summary] ACC 211 Principles of Accounting I 3 cr.

Prepares students to complete the Certified Bookkeeper examination given by the American Institute of Public Bookkeepers (AIPB) using a review course prepared by the AIPB. Provides students an opportunity to integrate skills learned in prior accounting courses and apply those skills to the real-world practice of accounting through a business simulation project. Introduces accounting principles with respect to financial reporting.

Prerequisite: ACC 117 or ACC 211, or equivalent, or school approval. [view & print course content summary] ACC 217 Analyzing Financial Statements 3 cr.

Explains the generation and limitations of data, techniques for analyzing the flow of a business's funds, and the methods of selecting and interpreting financial ratios.

Offers analytical techniques through the use of comprehensive case studies. [view & print course content summary] ACC 221 Intermediate Accounting I 3 cr.

Highlights the evolution of financial statement reporting, the conceptual framework, and GAAP analysis. Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities, and investments.Covers the report and opinion of the auditor to management, stockholders, and considers the ethical and legal responsibilities of the auditor. Emphasizes personal tax burden minimization and preparation of personal tax returns. Presents an overview of the United States criminal justice system; introduces the major system components: law enforcement, judiciary, and corrections.Prerequisite or Co-requisite: ACC 212 or equivalent. [view & print course content summary] ACC 261 Principles of Federal Taxation I 3 cr. Prerequisite: Placement in ENG 111 or placement in co-requisites ENG 111 and ENF 3. [view & print course content summary] ADJ 105 The Juvenile Justice System 3 cr.Also, covers recent developments in e-commerce and consumer fraud and the legal options for victims of fraud. [view & print course content summary] ACC 241 Auditing I 3 cr.Presents techniques of investigating, interpreting, and appraising accounting records and assertions.Consists of an extensive examination of topics for specified balance sheet accounts beyond the scope of a principles course.