Prior Learning Assessment Course Subjects

Accounting

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Courses 1-10 of 51 matches.
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.
R.JUL13 
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.
R.JUL13 
Accounting for Non-Acctg 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 finanacial statement analysis techniques. The course concludes with coverage of budgets, capital budgeting, and responsibility accounting. 
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. 
Cost Accounting   (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.
R.JUL13 
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. 
Introduction to Financial Accounting I   (ACC-181)   2.00 s.h.  
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Introduction to accounting information system for decision making. Original entry and posting, adjusting and closing entries, development of accounting system for computer, internal controls over assets, accounting for monetary assets and inventories, and the relationship among financial statements. 
Intermediate Accounting I   (ACC-201)   3.00 s.h.  
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Course Description
Topics covered include accounting theory, a review of the accounting cycle, financial statements, time value of money, current assets and operational assets. 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:

  • Prepare reports in compliance with generally accepted accounting principles (GAAP).
  • Discuss the international movement towards one global set of financial statements under the International Financial Reporting Standards (IFRS) initiative.
  • Prepare and explain a balance sheet, its components and the classifications of assets, liabilities and stockholder equity, and discuss and evaluate disclosure requirements for various balance sheet accounts.
  • Prepare and explain a balance sheet, its components and the classifications of assets, liabilities and stockholder equity, and discuss and evaluate disclosure requirements for various balance sheet accounts.
  • Prepare and explain an income statement, its components and the classifications of revenue, expenses, gains, losses, extraordinary items, and other related items.
  • Evaluate a statement of cash flows using both the direct and indirect methods.
  • Explain the time value of money concept, and analyze and compute reported amounts used in the preparation of financial statements.
  • Prepare transactions for cash and receivables, explain and evaluate the internal controls systems used to protect cash and receivables, and prepare appropriate adjustments and/or account reconciliations when needed.
  • Explain and prepare transactions about a company's inventory transactions using and evaluating a variety of inventory valuation methodologies and making adjustments to inventory accounts when needed.
  • Prepare and explain transactions about a company's operational assets including computing depreciation, depletion, and amortization using a variety of methods and recording transactions of operational asset acquisition, disposal, and impairment in the accounting records of a company.
R.JUL13 
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 
Managerial Accounting   (ACC-301)   3.00 s.h.  
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An introduction to corporate accounting and to the concepts and techniques of managerial accounting. The analysis and use of information produced by financial accounting systems. Emphasis on the analysis of financial statements, methods of determining cost of manufactured goods and budgeting methods and concepts. 
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