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Students will learn to apply accounting concepts to the computerized records for a sole proprietorship.

In addition, students will learn to maintain complete payroll records for a small business. ACC201 Accounting III is designed to provide the student with a thorough knowledge of the components of financial statements.

Their primary purpose is to prepare students for subsequent college level courses.

Students are expected to read and write at a college level for all courses except the developmental courses.

ACC203 Tax Accounting is an in-depth study of the procedures for filing federal income tax forms at the personal level.

Topics include forms, schedules and statements that support the return.

Additional lab time may be needed to complete assignments.

The course includes the completion of a payroll project. ACC205 Business Spreadsheet Applications students perform accounting data analysis using EXCEL spread sheeting.

Templates provided in the software package are used in some of the applications while students will need to prepare their own templates for other applications.

All students must have begun their English and mathematics sequences by completion of their first 30 credit hours or registration will be blocked until the student meets with an academic advisor to see if an exemption is in order.

Activity Elective Courses Courses that fulfill the activity elective requirement for graduation are coded “ACT” in the course description under PED.