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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.

Procedures for converting a manual accounting system to a computerized system are covered.

Other topics studied include asset valuations, revenue recognition, inventory valuation, acquisition and disposal of property, plant and equipment, depreciation and depletion, and intangibles. ACC202 Accounting IV covers investments in debt and equity securities, debt and equity financing activities, pensions and other compensation issues, contingencies, earnings per share, accounting changes and error corrections, cash flow statement, and analysis of financial statements.

Programming Electives ACC101 Accounting I introduces the concepts and practices used in financial accounting.

Topics studied include the use of journals and ledgers as well as the preparation of financial statements.

Applications include, but are not limited to, comparative financial statements, comparing of ratios and other analytical data, preparation of budgets and miscellaneous spread sheeting applications. Return to Top ANT101 Cultural Anthropology (SS) is an introduction to the basic concepts involved in analyzing human experience in religion, kinship, and political systems, as well as mating, marriage, and other cultural characteristics.

Anthropological methods which relate to the study of small-scale and large-scale societies will be examined and discussed. Return to Top ART101 Fundamentals of Design I (H) provides an introductory study of two-dimensional design.


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