Accounting

Course Descriptions

ACC 129: Individual Income Taxes

Program

Credits 3 Lecture Hours 3 Lab Hours 0

This course introduces the relevant laws governing individual income taxation. Emphasis is placed on filing status, exemptions for dependents, gross income, adjustments, deductions, and computation of tax. Upon completion, students should be able to complete various tax forms pertaining to the topics covered in the course.

ACT 246: Microcomputer Accounting

Program

Accounting

Credits 3 Lecture Hours 3 Lab Hours 0

This course utilizes the microcomputer in the study of financial accounting principles and practices. Emphasis is placed on the use of software programs for financial accounting applications. Upon completion of this course, the student will be able to use software programs for financial accounting applications.

Prerequisites

BUS 241

ACT 249: Payroll Accounting

Program

Accounting

Credits 3 Lecture Hours 3 Lab Hours 0

This course focuses on federal, state, and local laws affecting payrolls. Emphasis is on payroll accounting procedures and practices and on payroll tax reports. Upon completion of this course, the student will be able to apply knowledge of federal, state, and local laws affecting payrolls.