Course Descriptions 2023-2024 School Year ACCOUNTING ACG2001  Principles of Accounting 1  3.0   P This course is the first in the two-course Principles of Accounting sequence. This course, followed by ACG2011, is recommended for non-accounting majors. Students will use technology to prepare and communicate financial information. Specifically, students will understand the accounting cycle including the measurement of business transactions and income; accounting system principles and internal controls; the preparation and analysis of financial statements; and the measurement and reporting of transactions concerning cash, accounts receivable, and inventories. The course focuses on service and merchandising businesses operating as corporations. A comprehensive outside assignment is required in this course. It is strongly recommended that st Full Description ACG2011  Principles of Accounting 2  3.0   P This course is the second in the two-course Principles of Accounting sequence. This course, preceded by ACG2001, is recommended for non-accounting majors. Students will use technology to prepare and communicate financial information. Specifically, students will analyze and interpret transactions concerning fixed assets, current and long-term liabilities, shareholders equity; prepare the cash flow statement; and articulate accounting knowledge when analyzing financial statements. The course focuses on service and merchandising businesses operating as corporations. A comprehensive outside assignment is required in this course. It is strongly recommended that students complete CGS1000 or CGS1101 or have equivalent skills.... Full Description ACG2071  Managerial Accounting  3.0   P This course focuses on how managers use quantitative and qualitative accounting information for decision making individually and as members of a management team. Students will study management accounting fundamentals including cost concepts and cost allocation; understand cost-based and activity-based information systems; use information for planning purposes including cost behavior analysis and the budgeting process; measure and evaluate performance using financial and non-financial metrics and reports; and synthesize course knowledge to make price, quality, short-run and long-run decisions. The course employs technology tools typically used by managers, e.g., spreadsheet software and the Internet. Students will apply course knowledge in. Full Description ACG2021  Introduction to Financial Accounting  3.0   P This course is an accelerated conceptual introduction to financial accounting. Using technology, students will prepare, use, and interpret financial information. Course is comparable to ACG2001 and ACG2011 combined. Students may enroll in this course or the ACG2001 and ACG2011 sequence, but not all three courses. It is strongly recommended that students complete CGS1000 or CGS1101 or have equivalent skills.... Full Description ACG2453  Accounting Software Applications  3.0   P This course is intended for students desiring a working knowledge of computerized accounting using software commonly used in business. The course covers the five major systems commonly found in computerized accounting environment; General Ledger, Inventory, Accounts Receivable, Accounts Payable, and Payroll.... Full Description ACG2500  Governmental and Not-for-Profit Accounting  3.0   P An examination of budgeting, accounting, reporting standards and practices for Governmental, Not-For-Profit entities, Colleges and Universities, Hospitals, and Other Health Care providers... Full Description TAX2000  Individual Income Tax  3.0   O This course is designed to familiarize the student with the various rules governing, and the procedures in, the preparation of individual federal income tax returns.... Full Description