All students must have begun their English and mathematics sequences by completion of their first 30 credit hours or registration will be blocked until the student meets with an academic advisor to see if an exemption is in order.Activity Elective Courses Courses that fulfill the activity elective requirement for graduation are coded “ACT” in the course description under PED.Additional topics studies include cash, accounts and notes receivable, merchandise inventory, depreciation, current liabilities, and principles.
ACC203 Tax Accounting is an in-depth study of the procedures for filing federal income tax forms at the personal level.
Topics include forms, schedules and statements that support the return.
In addition to theory lectures, students are given opportunity to apply the concepts and principles through preparation of simulated tax returns. ACC204 Payroll Accounting is a basic course in computerized payroll fundamentals, including computing and paying wages and salaries as well as analyzing and journalizing payroll transactions.
Students are also given an opportunity to prepare individual returns using a tax software package. In addition, the legal aspects of social security, incom tax withholding and unemployment compensation taxes will be covered.
3 credits Pre-requisites: ACC101, CIS101 or consent of instructor.