Accounting Technology (ACTT)

Courses offered only at the Regional Campuses

11000 Accounting I—Financial (4)
Introduction to financial accounting, including principles generally accepted in preparation of accounting statements for users outside of the business organization. Prerequisite: none.

11001 Accounting II—Managerial (4)
Introduction to managerial accounting, including accounting for manufacturing firms, budgeting, standard cost systems, direct costing, segment reporting and cost-volume-profit analysis. Prerequisite: ACTT 11000.

11003 Payroll Accounting (2)
Introduction to the payroll function, including preparation of payroll and related federal, state and local tax forms required of all businesses. Both manual and computerized applications will be studied. Prerequisite: ACTT 11000.

20012 Accounting Software Applications (3)
A lecture/computer lab course using accounting, spreadsheet and word processing software. Prerequisites: ACTT 11001 and COMT 11000 or special approval of full-time ACTT faculty.

21000 Accounting III—Financial (3)
An intensive and practical study of financial accounting principles pertaining to balance sheet and income statement accounts, and statement analyses. Prerequisite: ACTT 11001.

21001 Accounting IV—Financial (3)
Continuation of ACTT 21000. Also considers income statement accounts and financial statement analyses. Both manual and computerized applications will be studied. Prerequisite: ACTT 21000.

21003 Fundamentals of Tax Preparation (3)
A nontechnical presentation of federal income tax laws and regulations as they relate to individuals. Prerequisite: ACTT 11000.

21006 Introduction to Corporate Tax Preparation (3)
An introduction to the preparation of corporation tax reports. Prerequisite: ACTT 21003.

21063 Introduction to Cost Accounting (3)
Cost accounting concepts and systems; role of costs in decision-making; budgeting concepts and procedures; analysis of revenue, cost and income variances. Prerequisite: ACTT 11001.

21092 Internship in Accounting Technology (2-3)*
(Repeatable for credit) Students participate in a supervised field experience. Each credit hour requires a minimum of 7 hours of work per week for 15 weeks if the position is unpaid and 10 hours of work per week for 15 weeks if the position is paid. S/U grading. Prerequisites: ACTT 21000 and special approval.

21095 Special Topics (1-3)*
(Repeatable for credit) Special topics in accounting. Prerequisite: special approval.

21096 Individual Investigation—Accounting Technology (1-3)*
(Repeatable for credit) Independent in-depth research of an accounting topic supervised and coordinated by an accounting technology faculty member. Prerequisites: 12 credit hours of ACTT courses and special approval. 

*Course ineligible to be repeated for GPA recalculation.