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Course Descriptions COURSE DESCRIPTIONS 13 Course Descriptions 13 CourseCourse Descriptions Descrip ACCT A210 Income Tax Preparation 3 CR ACCT - Accounting Contact Hours: 3 + 0 Offered through the College of Business & Public Policy Prerequisites: [ACCT A101 and ACCT A102] or ACCT A201 and CIS A110. Edward & Cathryn Rasmuson Hall (RH), Room 203, 786-4100 Preparation of individual income tax returns, manually and computerized (using the latest in tax preparation software). Tax research and tax planning with www.cbpp.uaa.alaska.edu emphasis on primary and administrative sources of income tax law. Emphasis is Students taking any ACCT, BA, CIS, ECON, LGOP, LOG, or PADM course will be on the sources and interpretation of the tax laws and principles as well as how they charged a single lab fee of $25 for the semester. Applies to Elmendorf Air Force apply to individuals. Base or Fort Richardson classes only when specifically noted on UAOnline. Does not apply to Chugiak-Eagle River classes. ACCT A216 Accounting Information Systems I 3 CR Contact Hours: 3 + 0 ACCT A051 Recordkeeping for Small Business 1 CR Prerequisites: [ACCT A101 with minimum grade of C and ACCT A102 with Contact Hours: 1 + 0 minimum grade of C] or ACCT A201 with minimum grade of C. Offered only at Matanuska-Susitna College. Studies the role and importance of the Accounting Information System (AIS) Special Note: Does not satisfy any degree requirements even as an elective. within an organization, including an in-depth examination of the accounting cycle Provides an overview of what bookkeepers do and the role they provide to a from transaction initiation through financial statement preparation and analysis. small business. Includes basic accounting and bookkeeping practices in reconciliation Includes manual practice sets for hands-on application. Exposure to systems of bank accounts, payroll, payroll taxes, application for federal identification documentation, internal controls, fraud process, and classic accounting frauds and numbers, state ESC numbers, business licenses, quarterly and annual reports, scandals. accounts receivable, depreciation, inventory, financial statements and income taxes. ACCT A222 Introduction to Computerized Accounting 3 CR ACCT A101 Principles of Financial Accounting I 3 CR Contact Hours: 3 + 0 Contact Hours: 3 + 0 Prerequisites: [ACCT A101 and ACCT A102] or ACCT A201 and CIS A110. Registration Restrictions: MATH A055 with minimum grade of C or approved Special Fees. UAA mathematics placement test score. Introduction to processing accounting information using commercial Special Note: ACCT A101 and ACCT A102 will satisfy requirement for ACCT A201. accounting software. Illustrates conversion from manual to computerized AAS accounting majors must take ACCT A101 and ACCT A102. accounting system; includes maintenance of chart of accounts and all master files; First semester introductory financial accounting. Emphasizes procedures processing sales, receivables, and cash receipts, purchases, payables, and cash for recording, analyzing, and summarizing accounting transactions. Includes payments; preparation of financial statements and other reports. Includes only discussion of the following asset categories: cash, accounts receivable, and minimal coverage of the payroll function. inventory. Taught from the perspective of the accountant or bookkeeper who is responsible for recording accounting transactions. ACCT A225 Payroll Accounting 3 CR Contact Hours: 3 + 0 ACCT A102 Principles of Financial Accounting II 3 CR Prerequisites: [ACCT A101 and ACCT A102] or ACCT A201 and CIS A110. Contact Hours: 3 + 0 Special Fees. Prerequisites: ACCT A101 with minimum grade of C. Introduces students to the federal and state laws and regulations that affect Special Note: ACCT A101 and ACCT A102 will satisfy requirement for ACCT A201. payroll and employment practices. Topics covered include calculation of wages, AAS accounting majors must take ACCT A101 and ACCT A102. withholding taxes, health, retirement, and other voluntary deductions and Second semester introductory financial accounting. Emphasizes procedures for preparation of payroll tax reports. Also includes recording and posting payroll recording, analyzing, and summarizing accounting transactions dealing with long- information to accounting records. term assets, current and long-term liabilities, as well as stockholder and partnership equity transactions, and the statement of cash flows. Taught from the perspective of ACCT A230 Workpaper Preparation and Presentation 3 CR the accountant/bookkeeper who is responsible for recording accounting transactions. Contact Hours: 3 + 0 Prerequisites: [ACCT A101 with minimum grade of C and ACCT A102 with ACCT A120 Bookkeeping for Business I 3 CR minimum grade of C] and ACCT A222 with minimum grade of C and CIS A110 Contact Hours: 3 + 0 with minimum grade of C. Special Note: May be offered as either classroom or open-entry, individualized Emphasizes preparation and analysis of workpapers to support year-end course. corporate financial statements. Includes an in-depth analysis of major balance sheet Basic concepts and procedures of practical bookkeeping. Fundamental accounts and a study of financial statement presentation formats and requirements. principles and practices necessary to record and report financial data in a service and merchandising business for manual systems and computerized systems. ACCT A295 Entry-Level Accounting Internship 3 CR Contact Hours: 0 + 9 ACCT A201 Principles of Financial Accounting 3 CR Prerequisites: [ACCT A101 with minimum grade of C and ACCT A102 with Contact Hours: 3 + 0 minimum grade of C] and ENGL A111 and [COMM A111 or COMM A235 or Prerequisites: MATH A105 with minimum grade of C or Accuplacer-Coll/Lvl Math COMM A237 or COMM A241]. with score of 050 or MATH A107 or MATH A108 or MATH A109 or MATH A172 or Registration Restrictions: Permission of College of Business & Public Policy MATH A200 or MATH A201 or MATH A272. Accounting Faculty Internship Coordinator; Cumulative GPA of 2.75 or higher; Registration Restrictions: MATH A105 with minimum grade of C or approved must be an AAS Accounting major. UAA mathematics placement test score. Grade Mode: Pass/No Pass. Special Note: ACCT A101 and ACCT A102 will satisfy the requirement for ACCT Special Fees. A201. AAS accounting majors must take ACCT A101 and ACCT A102. Special Note: May be repeated for credit, but only 3 credits will apply to degree Introduction to financial accounting concepts and principles. Emphasizes the requirements. recognition and recording of financial information, the creation and understanding Work experience in an approved bookkeeping or clerical position with of financial statements, and the role accounting information takes in business and supervision and training in various phases of accounting. society. ACCT A301 Intermediate Accounting I 3 CR ACCT A202 Principles of Managerial Accounting 3 CR Contact Hours: 3 + 0 Contact Hours: 3 + 0 Prerequisites: ACCT A202 with minimum grade of C and ACCT A216 with Prerequisites: CIS A110 and [ACCT A101 with minimum grade of C and ACCT minimum grade of C. A102 with minimum grade of C] or ACCT A201 with minimum grade of C. Registration Restrictions: College of Business & Public Policy majors must be Studies the generation and analysis of accounting information and its use by admitted to upper-division standing. managers as they engage in planning, control, and decision-making activities in In-depth study of the accounting sequence, principles and rules governing business and non-business organizations. Topics include product costing, cost- financial statements and balance sheet accounts including cash; receivables; volume-profit analysis, profit planning, variance analysis, and relevant costs for inventory; property, plant and equipment; and intangibles. decision making. Chapter 13 Page 304 University of Alaska Anchorage 2010-2011 Catalog www.uaa.alaska.edu Course Descriptions ACCT A302 Intermediate Accounting II 3 CR ACCT A452 Auditing 3 CR Contact Hours: 3 + 0 Contact Hours: 3 + 0 Prerequisites: ACCT A301 with minimum grade of C. Prerequisites: ACCT A302 with minimum grade of C and ACCT A316 with Registration Restrictions: College of Business & Public Policy majors must be minimum grade of C. admitted to upper-division standing. Registration Restrictions: College of Business & Public Policy majors must be A continuation of the study of intermediate accounting including the admitted to upper-division standing. Completion of all GER Tier 1 (basic college- principles governing financial reporting of investments, liabilities, stockholders’ level skills) courses. equity, revenues and cash flows. Course Attributes: UAA GER Integrative Capstone. Study of professional standards applicable to independent auditor’s ACCT A310 Income Tax 3 CR examination of financial statements and related expression(s) of opinion. Contact Hours: 3 + 0 Prerequisites: ACCT A202 with minimum grade of C and ACCT A216 with ACCT A495 Advanced Accounting Internship 3 CR minimum grade of C. Contact Hours: 0 + 9 Registration Restrictions: College of Business & Public Policy majors must be Prerequisites: ACCT A301 with minimum grade of C. admitted to upper-division standing. Registration Restrictions: Must be admitted to the BBA Accounting Program; Special Fees. Permission of College of Business & Public Policy Accounting Faculty Internship A study of the federal income tax law as it applies to individuals, sole Coordinator; upper-division standing; cumulative GPA of 2.75 or higher.
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