Accounting - ACC

Purpose and nature of accounting, measuring business income, accounting principles, assets and equity accounting for external financial reporting.

An introductory course covering the concepts and principles of payroll accounting with practical manual and computer applications. Legal responsibilities of employers and rights of employees are included.

Continuation of ACC 135. Includes accounting principles, assets and equity accounting for external financial reporting. Topics covered include notes receivable and payable, uncollectible accounts, inventory, accounting for plant and equipment, partnerships, corporations, bonds, financial statement analysis and statement of cash flows. Use of computer software for setup of an actual accounting system and for simulated case studies.

Continuation of ACC 135. Includes accounting principles, assets and equity accounting for external financial reporting. Topics covered include notes receivable and payable, uncollectible accounts, inventory, accounting for plant and equipment, partnerships, corporations, bonds, financial statement analysis and statement of cash flows. Use of computer software for setup of an actual accounting system and for simulated case studies.

An introductory course for those without previous study in bookkeeping or accounting. Includes the purpose and nature of accounting, measuring business income, basic accounting principles covering the accounting cycle from source documents through preparation of financial statements for a service business and a retail firm, banking procedures and payroll procedures. Some assignments will be solved using a computerized general ledger program.

An introductory course for those without previous study in bookkeeping or accounting. Includes the purpose and nature of accounting, measuring business income, basic accounting principles covering the accounting cycle from source documents through preparation of financial statements for a service business and a retail firm, banking procedures and payroll procedures. Some assignments will be solved using a computerized general ledger program.

Income, expenses, exclusions, deductions and credits. Emphasis on the preparation of individual income tax returns. This course is transferable as an elective to UNR.

Offers skills for working professionals and students who wish to advance their career in the bookkeeping profession. Upon successful completion, students will be able to sit for a national exam administered by the American Institute of Professional Bookkeepers (AIPB). Upon passing this exam and completing two years of bookkeeping experience, individuals earn the right to call themselves "Certified Bookkeepers."

This course introduces students to integrated accounting software prominently used in business. Topics covered include general ledger, accounts receivable, inventory, fixed assets, accounts payable, long-term liabilities, equity, payroll, bank reconciliation, adjusting and closing entries; creation and analysis of financial statements. This course uses QuickBooks and Microsoft Excel. Transferable as an elective to UNR and UNLV.

Forms of business organization; cost concepts and decision making; break-even analysis, fixed and variable costs and budgeting for internal reporting.