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Competency in Math Essentials MTE 1-3 as demonstrated through the placement and diagnostic tests, or by satisfactorily completing the required MTE units, or equivalent. [view & print course content summary] ACC 212 Principles of Accounting II 3 cr.
Introduces taxes most frequently encountered in business. Studies the fundamentals of income tax preparation of business taxes for small businesses organized as proprietorships, partnerships, limited liability companies, and S-corporations.Focuses on the application of accounting information with respect to product costing, as well as its use within the organization to provide direction and to judge performance.Prerequisite: ACC 211 or equivalent or school approval. [view & print course content summary] ACC 215 Computerized Accounting 3 cr.Covers the report and opinion of the auditor to management, stockholders, and considers the ethical and legal responsibilities of the auditor. Emphasizes personal tax burden minimization and preparation of personal tax returns. Presents an overview of the United States criminal justice system; introduces the major system components: law enforcement, judiciary, and corrections.Prerequisite or Co-requisite: ACC 212 or equivalent. [view & print course content summary] ACC 261 Principles of Federal Taxation I 3 cr. Prerequisite: Placement in ENG 111 or placement in co-requisites ENG 111 and ENF 3. [view & print course content summary] ADJ 105 The Juvenile Justice System 3 cr.Offers analytical techniques through the use of comprehensive case studies. [view & print course content summary] ACC 221 Intermediate Accounting I 3 cr.
Highlights the evolution of financial statement reporting, the conceptual framework, and GAAP analysis. Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities, and investments.
Prerequisite: ACC 117 or ACC 211, or equivalent, or school approval. [view & print course content summary] ACC 217 Analyzing Financial Statements 3 cr.
Explains the generation and limitations of data, techniques for analyzing the flow of a business's funds, and the methods of selecting and interpreting financial ratios.
Prerequisite: ACC 211 with a grade of "B" or higher. [view & print course content summary] ACC 222 Intermediate Accounting II 3 cr.
Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments.
Includes income tax preparation related to business assets; business of the home; employment taxes; withholding and estimated taxes; Schedules C, SE and 1040; self-employed retirement plans; tip reporting and allocation rules, etc.