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Course Listing - Wiregrass Georgia Technical College. ACCT 1. 10. 0: Financial Accounting ICredit Hours: 4. Prerequisite : Program Admission. Corequisite : None. Introduces the basic financial accounting concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship.

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Topics include: accounting vocabulary and concepts, the accounting cycle for a personal service business, the accounting cycle for a merchandising business, inventory, cash control and receivables. Laboratory work demonstrates theory presented in class. ACCT 1. 10. 5: Financial Accounting IICredit Hours: 4. Prerequisite : ACCT 1.

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Corequisite : None. Introduces the intermediate financial accounting concepts that provide the student with the necessary skills to maintain a set of books for a partnership and corporation. Topics include: Fixed and Intangible Assets, Current and Long- Term Liabilities (Notes Payable), Payroll, Accounting for a Partnership, Accounting for a Corporation, Statement of Cash Flows, and Financial Statement Analysis, Laboratory work demonstrates theory presented in class. ACCT 1. 11. 5: Computerized Accounting. Credit Hours: 3. Prerequisite : ACCT 1. COLL 1. 01. 0 or COMP 2. Corequisite : None.

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Emphasizes operation of computerized accounting systems from manual input forms. Topics include: company creation (service and merchandising), chart of accounts, customers transactions, vendors transactions, banking activities, merchandise inventory, employees and payroll, and financial reports. Laboratory work includes theoretical and technical application. ACCT 1. 12. 0: Spreadsheet Applications.

Credit Hours: 4. Prerequisite : COLL 1. Samsung Smart Tv Apps Cracker. COMP 2. 00. 0 Corequisite : None.

This course covers the knowledge and skills to use spreadsheet software through course demonstrations, laboratory exercises and projects. Topics and assignments will include: spreadsheet concepts, creating and manipulating data, formatting data and content, creating and modifying formulas, presenting data visually and collaborating and securing data. ACCT 1. 12. 5: Individual Tax Accounting. Credit Hours: 3. Prerequisite : None. Corequisite : None. Provides instruction for the preparation of individual federal income tax returns.

Topics include: taxable income, income adjustments, schedules, standard deductions, itemized deductions, exemptions, tax credits, and tax calculations. ACCT 1. 13. 0: Payroll Accounting. Credit Hours: 3. Prerequisite : ACCT 1. Corequisite : None. Provides an understanding of the laws that affect a company's payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions.

ACCT 1. 14. 0: Small Business Accounting. Credit Hours: 3. Prerequisite : Program Admission. Corequisite : None. Introduces the basic concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship.

Topics include: accounting vocabulary and concepts, the accounting cycle and accounting for a personal service business, the accounting cycle and accounting for a merchandising enterprise, and cash control. Laboratory work demonstrates theory presented in class. ACCT 1. 14. 5: Small Business Accounting and Finance. Credit Hours: 3. Prerequisite : ACCT 1. Corequisite : None. Applies the basic principles of accounting to specific account classifications and emphasizes a fundamental understanding of cash flows and analysis of financial statements. Topics include: receivables, plant assets, payables, preparation of sales tax returns, creating a statement of cash flows, and analysis and interpretation of financial statements.

Laboratory work demonstrates theory presented in class. ACCT 2. 00. 0: Managerial Accounting. Credit Hours: 3. Prerequisite : ACCT 1. Corequisite : None. Emphasizes the interpretation of data by management in planning and controlling business activities. Topics include Managerial Accounting Concepts, Manufacturing Accounting using a Job Order Cost System, Manufacturing Accounting using a Process Cost System, Cost Behavior and Cost- Volume- Profit, Budgeting and Standard Cost Accounting, Flexible Budgets, Standard Costs and Variances, and Capital Investment Analysis and Budgeting.

Laboratory work demonstrates theory presented in class. ACCT 2. 10. 0: Accounting Internship ICredit Hours: 4. Prerequisite : All Non- Elective Required Courses. Corequisite : None.

Introduces the application and reinforcement of accounting and employability principles in an actual job setting. Acquaints the student with realistic work situations and provides insights into accounting applications on the job. Topics include appropriate work habits, acceptable job performance, application of accounting knowledge and skills, interpersonal relations, and development of productivity. The half- time accounting internship is implemented through the use of written individualized training plans, written performance evaluation, and weekly documentation or seminars and/or other projects as required by the instructor. ACCT 2. 10. 5: Accounting Internship IICredit Hours: 8.

Prerequisite : All Non- Elective Required Courses. Corequisite : None. Introduces the application and reinforcement of accounting and employability principles in an actual job setting. Acquaints the student with realistic work situations and provides insights into accounting applications on the job. Topics include: appropriate work habits, acceptable job performance, application of accounting knowledge and skills, interpersonal relations, and development of productivity. The full- time accounting internship is implemented through the use of written individualized training plans, written performance evaluation, and weekly documentation or seminars and/or other projects as required by the instructor.

ACCT 2. 11. 0: Accounting Simulation. Credit Hours: 3. Prerequisite : ACCT 1. ACCT 1. 11. 5, ACCT 1. Corequisite : None. Students assume the role of a business owner where he/she can directly experience the impact and importance of accounting in a business. At the end of the simulation course, the student will have completed the entire accounting cycle for a service business, merchandising business and a corporation using an Accounting Information System software (different from software used in ACCT 1.

Computerized Accounting). Emphasis placed on providing students with real- world opportunities for the application and demonstration of accounting skills by using Simulation Projects will enable them to build a foundation for understanding and interpreting financial statements. Curriculum Vitae Da Scaricare E Compilare 730. Laboratory work includes theoretical and technical application.

ACCT 2. 11. 5: Bookkeeper Certificat Review. Credit Hours: 3. Prerequisite : Program Admission. Corequisite : None. Reviews the topics of adjusting entries, correction of accounting errors, payroll, depreciation, inventory, internal controls and fraud prevention. Prepares the students to take certification testing.

ACCT 2. 12. 0: Business Tax Accounting. Credit Hours: 3. Prerequisite : None. Corequisite : ACCT 1. Provides instruction for preparation of both state and federal partnership, corporation and other business tax returns.

Topics include: organization form, overview of taxation of partnership, special partnership issues, corporate tax elections, adjustments to income and expenses, tax elections, forms and schedules, tax credits, reconciliation of book and tax income, tax depreciation methods, and tax calculations. ACCT 2. 12. 5: Capstone. Review Acct Principles.

Credit Hours: 3. Prerequisite : Associate Degree in Accounting OR ACCT 1. ACCT 1. 12. 5 and ACCT 1. Corequisite : None.