Accounting

An introduction to the terminology, concepts, and principles of modern accounting procedures including record keeping, classifying, reporting, and analyzing basic financial information. Basic record keeping functions for service enterprises.

An introductory course covering fundamental principles and concepts used to record, summarize and report financial information to external decision-makers.

An introductory course covering fundamental principles and concepts used to determine the costs of products and services, plan operations, direct operations, and controlling processes.

Students will be introduced to and become proficient in the use of accounting software as used by small and large businesses. Within this course, students will utilize an accounting software to input, analyze and interpret financial data. Special emphasis is placed on: navigation of general ledger software, journal entry input, closing procedures, inventory control, budgeting, payroll and fixed assets. Students will also become proficient in successfully moving reports from one application to another. This course will fulfill the requirements for the 2016-2017 and earlier catalogs for major requirements.

Preparation of comprehensive federal income tax returns for individuals. Includes the study of Form 1040 income items, deductions for AGI, applicable tax credits, marginal and effective tax rates, and accompanying forms and schedules to the individual tax return.

Preparation of federal tax returns for businesses including Forms 1065, 1120, and K-1. Includes payroll preparation and related federal tax filings.

This course presents managerial accounting from an information systems perspective. Students will make data-driven decisions by learning to secure information, manage information and evaluate information. Special emphasis is placed on cybersecurity, information security, business management systems, databases, enterprise resource planning, and project management for the decision-maker.

This course will cover a variety of methods employees use to perpetrate occupational fraud. Students will learn to identify risk factors, deter fraudulent activities, and investigate allegations of employee fraud. Students will research occupational fraud to develop both an understanding of methodology as well as the tools to resolve incidents of fraud in an organization. This is an anti-fraud course that considers the ethical dilemmas faced within the business profession.

Principles and techniques of financial information in accounting statements. Includes study of financial statements and most items pertaining thereto.

An introduction to the datasets, skills, and tools used to conduct data analysis. Students will gain hands-on practice using current business intelligence and analysis software.

Verification, analysis, and interpretation of financial data for statement presentation. Procedures, duties, responsibilities and ethics of an auditor.