Accounting BUS6320 — Students study the basic principles, concepts, and practices of the accounting cycle. Students learn fundamental accounting procedures using manual and electronic systems. This is an optional credit class with three hours. Students must pay tuition to obtain credit.

Specific Objectives

Developing career exploration and employability skills
Understanding the accounting cycle
Implementing Specialized accounting procedures
Implementing payroll and banking procedures
Accounting for special procedures such as depreciation, inventories, notes payable, and notes receivable
Analyzing transactions into credit and debit parts
Journalizing transactions and posting to a ledger
Preparing financial statements
Recording adjusting and closing entries
Preparing payroll records
Preparing tax return and understanding tax laws

(Back)

Advanced Accounting BUS6321 — Students study basic principles, concepts, and practices of the accounting cycle for partnerships and corporation. Students gain knowledge of accounting procedures and techniques used to solve business problems and make financial decisions. Students use accounting and spreadsheets software to analyze and interpret business applications.

Specific Objectives
Develop career exploration and employability skills
Use technology to implement accounting procedures
Understand accounting concepts in inventory
Understand accounting concepts in depreciation
Understand accounting concepts in payables and receivables
Explore specialized accounting systems
Organize a partnership
Organize a corporation
Understand business ethics

(Back)