Prior Learning Assessment Course Subjects

Accounting

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Courses 1-10 of 50 matches.
Intermediate Hospital Accounting   (ACC-230)   3.00 s.h.  
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Practical solutions to more difficult accounting problems arising in day-to-day hospital business operations. Uniform hospital accounting and statistics, credits and collections, third-party reimbursements, payroll accounting, inventory accounting, long-term debt and fund raising, hospital financial statements, mechanized accounting, and hospital investments. 
Principles of Financial Accounting   (ACC-101)   3.00 s.h.  
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Course Description
Principles of Financial Accounting is designed to help you learn to record business transactions, summarize these transactions, and prepare, interpret, and use financial statements. The course begins with the accounting cycle, merchandising concerns, and financial assets and finishes with plant assets, liabilities, and stockholder's equity.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

  • Explain the need for accounting.
  • Identify users of financial accounting information.
  • Interpret the components of a transaction and explain how the general journal and general ledger relate to the process of accounting.
  • Prepare, interpret, and use basic financial statements: the income statement, the statement of owner's equity, and the balance sheet.
  • Discuss and apply the steps in the accounting cycle.
  • Explain the accounting for inventories, plant assets, liabilities, and stockholder's equity.

Available by TECEP and CLEP exam. 
Office Accounting I   (ACC-105)   3.00 s.h.  
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Course Description
Basic accounting course designed for non-transfer students. Emphasizes the techniques of double-entry book-keeping: journalizing, posting, adjusting and closing entries, and financial statement preparation. Introduces computerized accounting through general ledger software.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

  • Define the accounting process.
  • Apply basic concepts and principles used in accounting.
  • Use the accounting equation to analyze basic transactions in terms of increases and decreases.
  • Prepare basic financial statements.
  • Use debits and credits to record increases and decreases in accounts.
  • Analyze transactions using T-accounts including debits and credits.
  • Record journal entries in a general journal, post to the general ledger, and prepare a trial balance.
  • Journalize and post using cash receipts and cash payment journals.
  • Prepare a worksheet using general ledger software.

 
Accounting for Non-Accounting Majors   (ACC-110)   3.00 s.h.  
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This course is intended to provide managers and potential managers an overview of the subject of accounting, teaching both financial and managerial concepts. The course concentrates on management accounting, opening with cost terms, cost behavior, relevant information, and cost systems. It then teaches the basics of the financial accounting cycle and the nature and purpose of financial statements and financial statement analysis techniques. The course concludes with coverage of budgets, capital budgeting, and responsibility accounting. 
Intermediate Accounting II   (ACC-202)   3.00 s.h.  
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Course Description
Topics covered include investments, current liabilities and contingencies, bonds and long-term notes, leases, accounting for income taxes, pensions, shareholders' equity, earnings per share, share-based compensation, accounting errors, and the statement of cash flows. This course is essential for students who wish to pursue a major in accounting.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

  • Demonstrate your understanding of accounting for investments by preparing entries and properly recording financial information under a variety of different scenarios.
  • Account for and disclose financial information for transactions as they apply to current liabilities and contingencies.
  • Demonstrate knowledge of the accounting for bonds payable and notes payable by preparing appropriate entries and financial disclosure information for the bonds and notes along with related balance sheet and income statement accounts.
  • Analyze and record accounting transactions that apply to income taxes and related accounts on the income statement and the balance sheet.
  • Prepare and describe transactions about a company's leases, for both operating leases and capital leases.
  • Explain the different type of entries and financial disclosures required for pension plans and related post-retirement benefits, such as medical insurance.
  • Record transactions and prepare proper financial information as it pertains to stockholder equity transactions.
  • Discuss and prepare financial information and transactions as it pertains to stock options and other related equity-type compensation plans.
  • Compute basic and diluted earnings per share for a corporation with either a simple or complex capital structure.
  • Account for a variety of accounting changes and error types found on the financial statements, including prospective and retrospective-type disclosures.
  • Prepare and explain a statement of cash flows, with its categories of cash flows from operating, investing and financing activities, and discuss and evaluate disclosure requirements for cash flows.

R.JUL13 
Cost Accounting I   (ACC-303)   3.00 s.h.  
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Course Description
This course examines the world of Cost Accounting. It reviews the nature and calculation of costs associated with delivering products and services. Students will gain experience with the fundamental analytical tools that are utilized for cost accounting, and in assessing how cost information can be used to make managerial decisions.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

  • Demonstrate how cost accounting integrates with other functions within the organization and how it provides information for decision making.
  • Utilize various types of cost systems within different types of organizations.
  • Apply fundamental cost accounting methods, processes, and calculations for planning and decision making purposes.
  • Prepare a master budget and discuss the limitations of the budgetary process on the organization.
  • Evaluate cost accounting practices for pricing decisions.
  • Discuss the impact cost accounting information has on an organization in fulfilling its mission.
  • Review cost accounting information and devise relevant recommendations for decision making.
  • Analyze and apply quantitative methods to cost accounting issues.

 
International Accounting   (ACC-330)   3.00 s.h.  
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Examines the financial control of multinational corporation through accounting methods and accounting dealings with foreign corporations. Comparison and analysis of the various solutions to accounting problems in foreign countries and the diversified accounting treatment of foreign operations. Financial statements from foreign corporations examined, analyzed, and converted for American interpretation. 
Accounting Systems and Concepts   (ACC-340)   3.00 s.h.  
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A practical approach to understanding and creating efficient accounting information systems that focus on a conceptual basis for transaction processing. Manual handling and processing of transactions in revenue, expenditure, payroll, and inventory cycles serves as a platform for developing and manipulating accounting information with a computerized transaction-processing and electronic database environment. Practical application of accounting knowledge is a significant aspect of course requirements. 
Advanced Accounting II   (ACC-402)   3.00 s.h.  
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Course Description
A review and introduction to both the concepts and technical issues associated with more advanced accounting topics. Topic coverage in ACC-402 will include an in-depth discussion of partnership accounting from initial formation to liquidation. In addition, governmental and not-for-profit accounting will be covered in detail. Finally, fiduciary accounting for estates and trusts and also debt restructuring will complete the topic coverage. Related professional pronouncements will be introduced during the term as well.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

  • Explain the use of partnerships as a business entity for financial and taxation purposes.
  • Apply Generally Accepted Accounting Principles (GAAP) to a variety of partnership accounting issues.
  • Discuss the role of the Governmental Accounting Standards Board (GASB) and its impact on financial reporting for state and local governmental entities.
  • Prepare various entries and financial statement information for state and local governmental entities.
  • Account for transactions of not-for-profit organizations.
  • Compare and contrast accounting issues as they pertain to Not-for-Profit Colleges, Universities and Health Care Organizations.
  • Discuss the accountant's role in regards to estate and trust accounting.
  • Analyze accounting issues as it pertains to corporate reorganizations, bankruptcies and liquidations.

 
Insurance Accounting   (INS-220)   3.00 s.h.  
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Investment and premium accounting requirements for the annual statement; analysis of income and expense accounts; adjustments to convert from cash basis to accrual basis for preparation of annual statement; valuation of assets and reporting of non-admitted assets; effect of statutory and other regulations or accounting principles. Preparation of the annual statement. 
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