Many served wide-ranging audiences including youth, seniors and the homeless. An opening event will take place at New Holly Gathering Hall. Youth Artist Showcase Event is a concert at Fremont Abbey Arts Center that features the works of youth artists who participated in an artist-training program that builds their business and artistic collaboration skills.
Basic concepts covered include double-entry bookkeeping and examination of basic financial reports such as the balance sheet, statement of owner's equity and income statement. Emphasis on cash receipts, cash disbursements, accounts receivable and accounts payable. Some assignments made using general ledger accounting software.
Intended to be the first accounting course for students who have not taken high school accounting or have no accounting experience. ACT or high school accounting strongly recommended Introduction to financial accounting, through the theory and logic underlying accounting procedures as well as the measurement and presentation of financial data.
Brief review of the basic accounting cycle. Development of fundamental concepts in determination of income and presentation of financial position of business firms.
Exposure to partnership accounting as well as coverage of corporation accounting including stocks, stockholder equity transactions, and bonds. Introduction to international accounting as well as statement of cash flows.
Exposure to some of the most popular accounting software used in the marketplace by small and medium sized businesses.
Computer application packages include Quickbooks, Peachtree, and Microsoft Excel. The AIPB Certification is a high professional standard for bookkeepers and is the only national standard.
ACT Introduction to relevant costs for decision making, controlling, contribution approach to decision-making, and absorption costing versus direct costing effect on income. Coverage of segment profitability, budgeting, capital projects, selection and subsequent evaluation, cost volume and allocation involving joint costs decentralization, and performance measurement and transfer pricing.
Emphasis on performance standards, activity-based costing, variance analysis, and responsibility accounting. Requires prior approval of department chair or dean. Students placed in a position or in business to gain practical experience and learn specific operational technologies.
Accounting theory and practice related to the acquisition, use and disposal of fixed and intangible assets. Recognition and measurement of current assets including cash and inventories are covered.
Includes comprehensive study of financial statements. ACT Continuation of accounting theory. Examination of traditional plant assets, long-term liabilities, stockholders equity and current subjects of controversy.
Emphasis on income taxes, leases, inflation accounting, cash flow statements, pension accounting, determination of earnings per share and investments. ACT Fundamentals of federal income taxation with emphasis on individuals.
Topics include determination of income, exclusions, exemptions, personal and business deductions, credits, accounting methods, and capital gains and losses. Fall Course Type s: Focus on accountant as information gatherer and interpreter. Includes fundamental elements of production costs, budgeting, standard costs, and analysis of variances relate to interpretation and control of production costs, costing of spoilage, waste and scrap, and activity-based costing.
MAT or Assess into MAT Characteristics of our economic system and fundamental principles of macroeconomic concepts with applications to agriculture. Effects on agriculture by money and banking systems, monetary and fiscal policies, government policies and international trade.
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