Jackson Community College
|
| Accounting CoursesChoose a course title from the list below or scroll down to view all.
Prerequisites
ACC 115 - Payroll Accounting2 Credits Accurate payroll records and timely payroll tax reporting are critical elements for all successful businesses. Learn to apply payroll accounting rules and procedures to support business operations. Learn employment and tax laws that affect payroll preparation. Learn the skills, procedures, and concepts necessary to compute a company’s payroll. Topics include hiring, gross pay, FICA taxes, income taxes, employee deductions and benefits, payroll accounting, earnings records, tax deposits, unemployment taxes, recording payroll transactions, Form 940EZ, Form 941, reporting employee earnings and special situations. Pre-requisites: ENG 085 and ENG 090 ACC 122 - Volunteer Income Tax Project3 Credits Students will assist Jackson area targeted and elderly populations with income tax preparation. Working with both the Jackson Community Action Agency and the Internal Revenue Service, students will train and test to be become VITA tax preparers. Training will occur during January, fieldwork will take place through April 15 and coursework will wrap up during the remainder of April. Previous computer experience is strongly recommended. ACC 130 - Quickbooks Pro2 Credits Today nearly all businesses rely on computer software to facilitate the accounting process. Learn to use the many features of this popular and sophisticated small business computerized accounting system. Topics include customizing the system to your business, invoicing, statements, collections, bill paying, general ledger, accounts receivable, accounts payable, cash accounts, bank reconciliations, reports and graphs, payroll, budgeting, and tax reports. Pre-requisites: ACC 211 or ACC 216 ACC 211 - General Accounting4 Credits This course is designed for professionals who will be involved in the day-to-day recording and maintenance of sound financial records. Learn the fundamentals and mechanics of accounting needed to give an overall picture and understanding of the field of accounting. This is an introductory accounting course required in the MOA program. This course is not a pre-requisite to ACC 216 or ACC 231. Students should consider their academic program and select either ACC 211, ACC 216 OR ACC 231 for their introductory accounting course. Pre-requisites: ENG 085, ENG 090 and MTH 098 or higher ACC 214 - Income Tax Accounting3 Credits Federal income tax for personal and business use. Concepts covered include taxable income, deductions, exclusions, exemptions and credits against the tax. Proprietorship tax returns including accounting and depreciation methods, self-employment taxes, self-employed retirement plans, capital gains and losses, disposition of property (both personal and business) and estimated tax declaration. Pre-requisites: ACC 211 or higher ACC 216 - Financial Accounting Concepts4 Credits This course is designed for the non-accounting supervisor/manager who must have an understanding of financial and managerial accounting as it is used in decision making. Learn about annual reports, financial statements, balance sheet accounts and accounting transactions. Focus on how accounting information is used in decision making and not on the mechanics behind that accounting information. This is an introductory accounting course required for some BUS and CIS programs. Students should consider their academic program and select either ACC 211, ACC 216 OR ACC 231 for their introductory accounting course. Pre-requisites: ENG 085 and ENG 090 ACC 220 - Taxation Issues for Businesses3 Credits This class has been discontinued and replaced with ACC 214. ACC 231 - Principles of Accounting I4 Credits This course is designed for business majors, accounting majors and transfer students. Learn the theory and practice of recording accounting data and preparation of financial statements in accordance with Generally Accepted Accounting Principles (GAAP) with an emphasis on sole proprietorships. Current software will be utilized and experience with computers is strongly recommended. This is an introductory accounting course required for some BUS and all ACC majors. Students should consider their academic program and select either ACC 211, ACC 216 OR ACC 231 for their introductory accounting course. Success in this class depends upon strong analytical problem solving skills, basic computer skills and your dedication. Pre-requisites: ENG 085, ENG 090 and MTH 098 or higher ACC 232 - Principles of Accounting II4 Credits This course is designed for business majors, accounting majors and transfer students. Learn the aspects of accounting unique to corporations followed by an introduction to managerial decision-making uses of accounting data utilizing current software. Topics include stocks, bonds, cash flow, cost accounting, break-even analysis, differential analysis, financial statements and budgeting. Pre-requisites: ACC 231 ACC 234 - Managerial Accounting4 Credits Management level professionals from all disciplines will be faced with complex situations and decisions. Appropriate managerial accounting reports and critical thinking skills are crucial to a pro-active management process. Learn about financial statement analysis, cash flow forecasting, job order costing in manufacturing, process costing in manufacturing, activity based costing in manufacturing, cost-volume analysis, cost behavior analysis, budgeting, responsibility accounting, case study analysis, critical thinking and decision making skills. Pre-requisites: ACC 231 ACC 240 - Intermediate Accounting4 Credits Professional accountants must have a solid background in GAAP financial accounting concepts. Review and expand your knowledge of accounting theory and processes, nature and content of the balance sheet and income statement, present value tables and their application, currently applicable Generally Accepted Accounting Principles (GAAP) and recent Financial Accounting Standards Board (FASB) pronouncements. Pre-requisites: ACC 232 |