Course Descriptions
To find a listing of classes under a certain subject, please select
from the drop-down list below and click on the "Go" button.
ACCOUNTING / BOOKKEEPING
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 (4 lec, 1 lab hr/wk)
This course prepares a record-keeper
for employment and gives the accounting student a basic understanding of the accounting field. It provides an introduction to the accounting cycle for a service enterprise and a retail firm for a single proprietorship. The course covers
mass processing of transactions using special journals.
AC2767 Accounting II
4 credits (4 lec, 1 lab hr/wk)
Accounting II continues the concepts of Accounting I and introduces trade accounts and notes, inventories, the
treatment of long-term assets and
depreciation, liabilities and investments, partnership accounting, and accounting for corporations.
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.
AC240 Fund Accounting
(Governmental)
3 credits (3 lec hrs/wk)
This course presents accounting for
governmental and non-profit
organizations. It includes budgetary
and expenditure control, as well as
considerations, reporting, and operations of general, special revenue, and capital projects.
Prerequisite: AC2767 or BA211.
Top of page |
