Minor in Accounting

This course and lab equip students to function in the information society. It introduces students to the current Windows environment and Microsoft Office Suites as they are ubiquitous in today's workplace and personal computing environment. Through hands-on training, students will learn basic skills in Word (word processing), Excel (spreadsheet), Access (database), and PowerPoint (presentation). In addition, file management, Browser, and E-mail basic skills will be practiced.

This is the first part of a two-semester sequence. This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and extensive analyses of financial statements.

This is the second part of a two-semester sequence. This course emphasizes various accounting techniques for inventory, tangible and intangible assets, liabilities, equity, and investment transactions. It also covers accounting rules and practices in revenue recognition, pension and leases, taxation, and full disclosure in financial reporting.

This course introduces students to basic financial accounting theory and practice. It teaches students the knowledge and tools to identify and record business activities and to prepare and interpret financial statements and reports in accordance with Generally Accepted Accounting Principles. Students will learn how accounting methods affect the evaluation of business results and the quality of business decisions.

As the second part of introduction to Financial Accounting, this course provides a detailed coverage of long-term liabilities, long-lived assets, stockholder's equity, investments, cash flows, and financial statement analysis. Special topics such as payroll accounting, accounting for partnership, and other related topics are also covered.

Management (or Managerial) Accounting comprises financial and nonfinancial information intended to meet internal users' needs. It involves the development and interpretation of accounting information intended to assist management in the operation of the business. Topics include financial statement analysis and the use of accounting information for planning and control, performance evaluation, and decision-making. The course will cover cost behavior, job order costing, process costing, cost volume-profit relationship, relevant costing/benefits, budgeting, activity-based costing, cash flow and financial statement analysis. Computer lab is required.

This is the first part of a two-semester sequence. This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and extensive analyses of financial statements.

This is the second part of a two-semester sequence. This course emphasizes various accounting techniques for inventory, tangible and intangible assets, liabilities, equity, and investment transactions. It also covers accounting rules and practices in revenue recognition, pension and leases, taxation, and full disclosure in financial reporting.