Improve Workforce Efficiency

Course #: 061001
Duration: 10 hours
What Students Learn: Fields of Accounting; Career Specialization Opportunities; Business and the Need for Accounting; Nature and Purpose of Accounting; Accounting Principles; The Balance Sheet; Accounting Equations.

Course #: 061002
Duration: 10 hours
Course Prerequisites: Introduction to Accounting (061001)
What Students Learn: Transactions and Their Effect on Financial Reports: Balance Sheet: Fundamentals, Format, Preparation, and Information Provided; Illustration and Summary of Transaction Analysis; Determining the Profitability of Operations; Income Statement: Fundamentals, Format, Preparation, and Information Provided; Analyzing the Owner's Interest in a Business; The Statement of Cash Flows.

Course #: 061003
Duration: 10 hours
Course Prerequisites: Introduction to Accounting (061001)
What Students Learn: Recording Transactions: Use of Accounts; Debits and Credits; Balance Sheet Accounts; Revenue and Expense Accounts; Debit and Credit Summary; Recording Business Transactions; The Trial Balance; Journal Entries and Posting; The Journal; The General Journal; Journalizing; Recording Business Transactions in a Journal; Posting to Ledger Accounts; Classification of Accounts; Procedures in the Accounting Sequence.

Course #: 061004
Duration: 10 hours
Course Prerequisites: Introduction to Accounting (061001)
What Students Learn: Periodic Adjustments: Historical Entries; Cash versus Accrual Method of Accounting; The Matching Concept; The Need for Adjusting Accounts; Types of Adjusting Entries; Recording Periodic Adjusting Entries; Adjusting Entries and the Accounting Cycle; Closing the Accounts; Procedures in the Closing Process; Closing Entries; Balancing and Ruling Accounts; Post-Closing Trial Balance.

Course #: 061005
Duration: 10 hours
Course Prerequisites: Introduction to Accounting (061001)
What Students Learn: The Work Sheet: Purpose of the Work Sheet; Preparing the Work Sheet; Using the Work Sheet; The Accounting Cycle; A Comprehensive Review of the Accounting Cycle for a Service Business.

Course #: 061006
Duration: 10 hours
Course Prerequisites: Introduction to Accounting (061001)
What Students Learn: Accounts and Procedures for a Merchandising Business: The Sales Account; The Sales Invoice; The Purchase Account; The Purchase Order; The Merchandise Inventory Account; The Sales Returns and Allowances Account; The Credit Memorandum; The Debit Memorandum; The Purchases Returns and Allowances Account; The Transportation-In Account; Trade Discounts; Sales Discounts; Purchase Discounts; Uncollectible Accounts; Estimating the Uncollectible Accounts Expense; The Income Statement; A Detailed Illustration; The Work Sheet for a Merchandising Business; The Financial Statement: Closing Entries.

Course #: 061007
Duration: 10 hours
Course Prerequisites: Introduction to Accounting (061001)
What Students Learn: Special Journals: Types of Special Journals: Sales Journal, Purchases Journal, Cash Receipts Journal, Cash Payments Journal, General Journal; Voucher System: Importance, Preparation, Recording, Filing Unpaid Vouchers, Paying, Filing Paid Vouchers; Electronic Data Processing: Introduction, Hardware, Inputting Data, Processing and Storage of Data, Output Devices, Reliability; Payroll Accounting: Deductions from Gross Earnings of Employees; Federal Income Tax; Federal Insurance Contributions Act Taxes-Employees; State and City Income Taxes; Payroll Taxes on the Employer: Federal Insurance Contributions Act Taxes, Federal Unemployment Compensation Tax, State Unemployment Compensation Tax-Employer; Payroll Records, Time Record, Payroll Register, Employee's Earnings Records; Recording the Payroll; Paying the Employees: Recording the Payroll Taxes Levied; Accrual and Paying the Payroll Taxes.

Course #: 061008
Duration: 10 hours
Course Prerequisites: Introduction to Accounting (061001)
What Students Learn: Accounting for Cash: The Bank Checking Account; Accounting for Receivables: Classification, Sales on Credit, Accounting for Uncollectible Receivables; Notes Receivable: Definition, Determining Maturity and Interest, Accounting.

Course #: 061009
Duration: 10 hours
Course Prerequisites: Introduction to Accounting (061001)
What Students Learn: Accounting for Short-Term Investments: Nature of Investments  Stocks and Bonds; Importance of Inventory Accounting; Inventory Valuation Methods; Periodic and Perpetual Inventory Accounting; Markups and Markdowns.

Course #: 061010
Duration: 10 hours
Course Prerequisites: Introduction to Accounting (061001)
What Students Learn: Accounting for the Acquisition and Depreciation of Property, Plant, and Equipment: Nature of Fixed Assets; Methods of Computing Depreciation; Disposal of Fixed Assets; Accounting for Natural Resources and Long-Lived Intangible Assets; Accounting for Long-Term Investments.

Course #: 061011
Duration: 10 hours
Course Prerequisites: Introduction to Accounting (061001)
What Students Learn: Accounting for Current Liabilities: Current Ratio; Accounting for Long-Term Liabilities; Sinking Funds; Accounting Principles and Concepts.

Course #: 061012
Duration: 10 hours
Course Prerequisites: Introduction to Accounting (061001)
What Students Learn: Accounting for Partnerships: Forms of Business Organizations; Methods of Dividing Partnership Income and Losses; Terminating a Partnership.

Course #: 061013
Duration: 10 hours
Course Prerequisites: Introduction to Accounting (061001)
What Students Learn: Accounting for Corporations: Types of Business Organizations; Corporate Ownership and Management; Classes of Capital Stock; Dividend Distribution; Treasury Stock; Retained Earnings; Dividend Accounting; Consolidated Accounting Methods and Financial Statement Preparation.

Course #: 061014
Duration: 10 hours
Course Prerequisites: Introduction to Accounting (061001)
What Students Learn: Comprehensive Review of the Accounting Cycle for a Firm Operating as a Corporate Entity: Instructions for Handling Accounting Transactions.

Course #: 5074A-B
Duration: 20 hours
What Students Learn:

PART 1 (5074A). The Role of Finance; Forms of Business Organization; Managing Business Firms; Financial Control; Capital Budgeting; Sources of Funds; Retained Earnings; Dividend Policies.

PART 2 (5074B). Marketing Primary Securities; Secondary Market for Securities; Stock Exchanges; Sources of Funds; Long-Term Debt; Capital Structure; Financial Planning; Changing the Capital Structure; Growth of the Business Firm; Financing Foreign Expansion and Trade; Reorganization or Liquidation of the Business Firm.