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Accounting (ACT)

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ACT 115  Introduction to Accounting Computer Resources    
3 semester hours
Prerequisite: ACT 145 or BUS 241, computer experience recommended
This course introduces the student to the computer resources available for use with the accounting program. Emphasis is placed on accounting spreadsheets and financial accounting software packages. Upon completion of this course, the student will be able to use the computer resources in the accounting program. (F, Sp, Su)

ACT 145  Basic Accounting Procedures
3 semester hours
Prerequisite: None

This course focuses on basic bookkeeping procedures and elementary accounting principles. Emphasis is on analyzing and recording financial transactions, classifying and summarizing data, and preparing financial statements. Upon completion of this course, the student will be able to apply basic bookkeeping procedures and elementary accounting principles. (F, Sp, Su)

ACT 246Q  Microcomputer Accounting    
(Same as OAD 137)
3 semester hours
Prerequisite: BUS 241 or ACT 145
This course utilizes the microcomputer in the study of financial accounting principles and practices. Emphasis is placed on the use of software programs for financial accounting applications. (F, Sp, Su)

ACT 247P  Advanced Accounting Applications on the Microcomputer     
3 semester hours
Prerequisite: ACT 246Q or ACT 115
In the course, students use the microcomputer in managerial accounting. Emphasis is on a variety of software programs for managerial accounting applications. Upon completion of this course, the student will be able to use various managerial accounting software programs. Currently courses are available in P. Peachtree (Sp, Su)

ACT 249  Payroll Accounting     
3 semester hours
Prerequisite: BUS 241 or ACT 145
This course focuses on federal, state and local laws affecting payrolls. Emphasis is on payroll accounting procedures and practices, and on payroll tax reports. Upon completion of this course, the student will be able to apply knowledge of federal, state and local laws affecting payrolls. (F, Sp, Su)

ACT 252  Accounting Case Studies     
3 semester hours
Prerequisite: BUS 242, ACT 249, ACT 115, ACT 253
This course includes a practical application of accounting knowledge through a series of case studies. The case study method of learning places emphasis on the preparation for, and classroom discussion described in the case. Upon completion of this course, the student will be able to apply accounting knowledge in a variety of situations. (F, Sp, Su)

ACT 253  Individual Income Tax
3 semester hours
Prerequisite: BUS 241 or ACT 145
This course focuses on the fundamentals of the federal income tax laws with primary emphasis on those affecting the individual. Emphasis is on gross income determination, adjustments to income, business expenses, itemized deductions, exemption, capital gains/losses, depreciation, and tax credits. Upon completion of this course, the student will be able to apply the fundamentals of the federal income tax laws affecting the individual. (F, Sp, Su)

ACT 262  Directed Studies
3 semester hours
Prerequisite: None
This course is an independent study under faculty supervision. Emphasis is placed on subject relevancy and student interest and need. (as needed)