COURSE TITLE CREDIT HOURS TEXT ACCG100 Practical

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COURSE TITLE CREDIT HOURS TEXT ACCG100 Practical 2012-13 Course Descriptions CREDIT COURSE TITLE HOURS TEXT Students will learn the bookkeeping procedures necessary for preparation of financial statements and payroll. (F,Sp,Su). ACCG100 Practical Accounting Non-Major 3 Prerequisite: Reading Level 4 and Math Level 4. Students will learn to interpret financial statements and use this information for analysis, budgeting, and decision-making. (F,Sp). ACCG101 Accounting Info for Management 3 Prerequisite: Reading Level 4 and Math Level 4. This course explores current issues, knowledge, and skills relevant to the accounting profession. Specific topics vary by semester. Check the semester schedule book. (F,Sp,Su). ACCG102 Special Topics in Accounting 1 to 4 Prerequisite: Determined by Section. Students will complete individual income tax returns and supporting schedules according to the Internal Revenue Code. The focus is on the completion of forms rather than the theoretical aspects of the tax law. (F). ACCG140 Income Tax Preparation 3 Prerequisite: Reading Level 4 and Math Level 4. This course covers laws affecting payroll, calculation of payroll and payroll taxes using both manual and computer payroll systems, preparation of tax forms for payroll taxes, sales and use taxes, and personal property taxes. (F,Sp,Su). ACCG160 Payroll Systems and Taxes 2 Prerequisite: Reading Level 4 and Math Level 4. Recommended: ACCG 100 or equivalent work experience. Students will have hands-on experience in setting up an accounting system for a new or existing company using the QuickBooks general ledger accounting software. Students also will learn how to perform numerous types of accounting procedures using QuickBooks. (F,Sp,Su). ACCG161 Accounting with Quickbooks 2 Prerequisite: Reading Level 4 and Math Level 4. Recommended: ACCG 100 or equivalent course coursework or equivalent work experience. Principles of Accounting I is the first class of a two-semester sequence focusing on financial accounting. The course includes accounting for service organizations and merchandisers, doing business as sole proprietorship, partnership or corporation. Topics covered include the basic accounting cycle, financial reporting, accounting theory, and accounting for inventories, cash, receivables and payables, plant assets, and stockholders equity. (F,Sp,Su). ACCG210 Principles of Accounting I 4 Prerequisite: Reading Level 5 and Math Level 4. Principles of Accounting II is the second course in the two-semester accounting sequence. Topics include statement of cash flows, budgets and other managerial reports, capital budgeting, short-term decision-making, equity investments, time value of money, long-term liabilities, manufacturing accounting, job and process costing systems, and accounting for quality and cost management. (F,Sp,Su). Prerequisite: Minimum 2.0 in ACCG 210 and Reading Level 5 and Math Level 4. Recommended: Intermediate Algebra or higher. Course Note: An online course may require students to travel to an exam site for proctored exams. If you live at least 60 miles from LCC's Main Campus you may request to test at an approved ACCG211 Principles of Accounting II 4 proctored location (additional fees may apply). For additional information please visit http://www.lcc.edu/assessment/off_campus/online_support.aspx. Intermediate Accounting I is the first in a two-course sequence focusing on financial accounting and reporting, especially for publicly-traded corporations. Topics include the environment of financial accounting, accounting theory, financial statement preparation, time value of money concepts, and specific issues in accounting for current and long-term assets. (F,Sp). ACCG220 Intermediate Accounting I 4 Prerequisite: Minimum 2.0 in ACCG 211 and Reading Level 5 and Math Level 4. Recommended: Electronic spreadsheet experience. Intermediate Accounting II is the second in a two-course sequence, focusing on financial accounting and reporting, especially for publicly-traded corporations. Topics include accounting for investments, liabilities, and shareholders' equity. In addition, the statement of cash flows and accounting changes and error correction are reviewed in depth. (F,Sp). ACCG221 Intermediate Accounting II 4 Prerequisite: Minimum 2.0 in ACCG 220 and Reading Level 5 and Math Level 4. Recommended: Electronic spreadsheet experience. This course focuses on accounting for manufacturing; cost-volume-profit analysis, responsibility accounting, decision models, activity based costing and activity based management. Other topics include: Just-In-Time inventory, absorption vs. variable costing, role-responsibility and professional ethics of the accountant. Computer applications are emphasized. (F,Sp). ACCG230 Cost/Managerial I 4 Prerequisite: Minimum 2.0 in ACCG 211 and Reading Level 5 and Math Level 4. Recommended: Electronic spreadsheet experience. This course focuses on decision-making through control and management of information flow; activity based costing, activity based management; Just-In-Time and other inventory management tools. Other topics include: pricing; cost allocation; sales variances; management control systems; management performance measurement systems; transfer pricing and multi-nationals. Computer applications are emphasized. (Su). ACCG231 Cost/Managerial II 4 Prerequisite: Minimum 2.0 in ACCG 230 and Reading Level 5 and Math Level 4. Recommended: Electronic spreadsheet experience. CREDIT COURSE TITLE HOURS TEXT This class is the first in a two-semester sequence in federal income tax. This course deals with taxation of individuals from a historical and theoretical perspective, as well as preparation of individual income tax returns under current tax law. (F,Sp). ACCG240 Federal Income Tax I 4 Prerequisite: Minimum 2.0 in ACCG 210 and Reading Level 5 and Math Level 4. This class is the second in a two-semester sequence in federal income tax. This course deals with the taxation of corporations, s-corporations, LLC's, partnerships, estates, and trusts from a historical and theoretical perspective, and as well as preparation of tax and information returns under current tax law. (F,Sp). ACCG241 Federal Income Tax II 4 Prerequisite: Minimum 2.0 in ACCG 240 and Reading Level 5 and Math Level 4. This course provides an opportunity to apply classroom learning to a career-related position by working a minimum of 128 hours at an approved work site. A student may do an internship at his/her own job only if the duties are new, accounting related, and provide an appropriate learning situation. (F,Sp,Su). ACCG245 Accounting Internship 2 Prerequisite: Department Approval. Recommended: Minimum of 8 upper level ACCG credits. This course covers business consolidations, foreign currency accounting, and partnerships. In addition, the course provides an overview of governmental and nonprofit accounting. (F). ACCG250 Advanced Accounting 4 Prerequisite: Minimum 2.0 in ACCG 221 and Reading Level 5 and Math Level 4. Accounting Systems prepares students to work with and design information systems. Students analyze systems, work with computerized accounting systems, database design, and problem solving with spreadsheets. (F,Sp). ACCG260 Accounting Systems 4 Prerequisite: Minimum 2.0 in ACCG 211 and Reading Level 5 and Math Level 4. Recommended: Keyboarding experience. With this course, students will learn accounting topics currently not included in existing courses. It is expected that the student will spend approximately 48 hours per credit. (F,Sp,Su). ACCG266 Independent Study Accounting 1 to 4 Prerequisite: Department Approval. This course emphasizes the short- and long-term decisions a financial manager may face. Topics include working capital management, risk, cost of capital, capital markets, long-term debt, stocks and dividend policy, mergers and acquisitions, and international financial markets as these topics relate to obtaining financing for a business. (Su). ACCG271 Principles of Finance 3 Prerequisite: Minimum 2.0 in ACCG 211 and Reading Level 5 and Math Level 4. Applications of fund accounting principles are applied to governmental (local and state) and not-for-profit entities. Students learn skills necessary to understand the organization, accounting functions, auditing, and financial reporting practices of governmental and non profit organizations. Governmental Accounting Standards Board (GASB) and Financial Accounting Standards Board (FASB) requirements are taught. (F, Sp). ACCG280 Governmental Accounting 4 Prerequisite: Minimum 2.0 in ACCG 211 and Reading Level 5 and Math Level 4. Students will primarily learn about the audit of historical financial statements as performed by certified public accounting firms. Material covered on the CPA exam will be emphasized. (F, Sp). ACCG290 Auditing 4 Prerequisite: Minimum 2.0 in ACCG 221 or concurrently and Reading Level 5 and Math Level 4. Fraud examination will cover the principles and methodology of fraud detection and deterrents. The course will include the how and why of fraud, recognizing symptoms and positive detection methods, fundamentals of conducting a fraud investigation, fraud in the management ranks, and methods of resolution. (F,Sp,Su). ACCG292 Fraud Detection and Prevention 3 Prerequisite: Minimum 2.0 in ACCG 211 or concurrently and Reading Level 5 and Writing Level 4. This course will cover basic principles and history of alternative energy sources. Industry and government status of geothermal, wind, solar, biomass, fuel cells and other energy sources will be highlighted. Alternative and traditional energies will be defined and
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