ACCT 1646 Payroll Accounting (2 Lec; 2 Cr) This course covers the various state and federal laws pertaining to the computation and payment of salaries and wages. Topics include preparation of employment records, payroll registers, time cards, employee earnings records, and state and federal reports.
ACCT 1681 Computerized Accounting Applications (1 Lec, 1 Lab; 2 Cr) This course is an introduction to computerized accounting applications. Topics include computerized general accounting applications for accounts receivable and accounts payable. Prerequisite: CSCI 1455
ACCT 2691 Principles of Accounting I (4 Lec; 4 Cr) This is a practical accounting course which stresses basic principles of accounting and reinforces those principles with illustrations, examples, and correlated problems. Topics given special emphasis are the accounting cycle, special journals, end of cycle procedures, payroll records and taxes, control systems, evaluations of current and fixed assets, accruals and deferrals, current liabilities, and an introduction to corporate accounting.
ACCT 2692 Principles of Accounting II (4 Lec; 4 Cr) This is a practical accounting course which stresses basic principles of accounting and reinforces those principles with illustrations, examples, and correlated problems. Topics given special emphasis are the accounting cycle, special journals, end-of-cycle procedures, payroll records and taxes, control systems, evaluations of current and fixed assets, accruals and deferrals, current liabilities, and an introduction to corporate accounting. This course builds on Fundamentals of Accounting I to include long-term liabilities, additional corporate accounting, financial statement analysis, and managerial accounting. Prerequisite: ACCT 2691