AC2331/2332 Federal and State Income Tax I, II
4 credits/term     (4 lec hrs/wk)
Students determine and report federal and state personal income taxes. Designed to assist established or potential income tax preparers. Approved by Oregon Department of Commerce for hours of instruction required to take preparers' and consultants' exam.

AC2766 Accounting I
4 credits     (3 lec, 2 lab hr/wk)
This course prepares a record-keeper for employment and gives the accounting student the basic understanding of the accounting field.  It provides an introduction to the accounting cycle for a service enterprise.  The course covers mass processing of transactions using special journals.  Computerized accounting software and spreadsheets are used in this course.

AC2767 Accounting II
4 credits     (3 lec, 2 lab hr/wk)
Accounting II continues the concepts of Accounting I and introduces accounting for a retail firm, trade accounts and notes, inventories, the treatment of long-term assets and depreciation, corporations and partnerships, liabilities and investments, and payroll accounting.  Computerized accounting software and spreadsheets are used in this course.  
Topics in accounts receivable and payable management are included. Prerequisite: AC2766 or equivalent with a 'C' or better.

AC2772 Intermediate Accounting I
3 credits     (3 lec hrs/wk)
This course offers a comprehensive study of accounting theory and concepts. Emphasis is on how these concepts apply to financial accounting. Attention will also be focused on use of accounting information for management purposes. Prerequisite: BA213 with a 'C' or better.

AC2773 Intermediate Accounting II
3 credits    (3 lec hr/wk)
This course covers accounting concepts, theories, and practices involving particular areas of the balance sheet, as well as reporting of income and changes in financial position. Prerequisite: AC2772 with a 'C' or better.