Accounting
This is a professional/technical program.
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ACCT 101 Practical Accounting I • 5 Cr.
Introduces the use of journals and ledgers for reporting business transactions. Students learn periodic adjustments, closing procedures, and preparation of financial statements. For vocational business majors. Not recommended for students transferring to 4-year colleges. Recommended: BUS 145.
ACCT 102 Practical Accounting II • 5 Cr.
Covers accounting procedures for corporations and partnerships and basic analysis of financial statements. Not recommended for students transferring to 4-year colleges. Prerequisite: ACCT 101 with a C- or better, or entry code.
ACCT 135 Business Payroll Tax Accounting • 3 Cr.
Examines systems and operations of payroll tax accounting. Students learn to prepare Form 941, 940, and W-2 and to use a computerized payroll system. Topics include the Fair Labor Standards Act and Social Security Act. Prerequisite: ACCT 101 or permission of instructor.
ACCT 160 Washington State: Tax and Audit • 3 Cr.
This course will cover the State of Washington tax requirements, reporting and audit procedures. Topics covered will include State Unemployment, Labor & Industries, Department of Revenue - B&O and Business Property Tax. State audit processes will be covered and how companies can prepare for an audit, interpret the findings and the appeal process. Recommended: BTS 161.
ACCT 172 Small Business Computerized Accounting • 5 Cr.
Applies computer software solutions to specific accounting problems. Topics include accounts receivable, accounts payable, depreciation, payroll, ledgers, and financial statements. Prerequisite: ACCT 101 or permission of instructor.
ACCT 194 Special Topics in Practical Accounting • V1-10 Cr.
Allows specialized or in-depth study of a subject supplementing the Practical Accounting curriculum. Topics are announced in the quarterly schedule. May be repeated for a maximum of 15 credits.
ACCT 195 Special Topics in Practical Accounting • V1-10 Cr.
Allows specialized or in-depth study of a subject supplementing the Practical Accounting curriculum. Topics are announced in the quarterly schedule. May be repeated for a maximum of 15 credits.
ACCT 196 Special Topics in Practical Accounting • V1-10 Cr.
Allows specialized or in-depth study of a subject supplementing the Practical Accounting curriculum. Topics are announced in the quarterly schedule. May be repeated for a maximum of 15 credits.
ACCT 197 Special Topics in Practical Accounting • V1-10 Cr.
Allows specialized or in-depth study of a subject supplementing the Practical Accounting curriculum. Topics are announced in the quarterly schedule. May be repeated for a maximum of 15 credits.
ACCT 199 Individual Studies in Accounting • V1-10 Cr.
Covers directed readings, special projects, and independent study by an individual student. Prerequisite: Permission of instructor.
ACCT 225 Survey of Financial and Managerial Accounting • 5 Cr.
Provide students in non-accounting programs an introduction to the world of financial and managerial accounting. The course will emphasize how financial data is used through the organization and how that data is transformed into useful information to support business decisions. Not recommended for students in a paraprofessional or transfer accounting programs. Not for Accounting majors. Recommended: ENGL& 101.
ACCT 234 Managerial Accounting • 5 Cr.
Explores the use of managerial accounting techniques and analytical tools in business decision-making. Students focus on short- and long-range financial planning, management planning, and control. Prerequisite: ACCT 102 with a C- or better, or entry code.
ACCT 240 Computerized Accounting • 5 Cr.
Using a mid-range accounting system, students complete all functions of a full accounting cycle. Topics include use of the general ledger, recording accounting transactions, accounts receivable, accounts payable, inventory, job costing, payroll, reporting and financial statements. Prerequisite: ACCT 101 or permission of instructor.
ACCT 245 Accounting Information Systems • 5 Cr.
Using a mid-range accounting information system program, students collect and communicate strategically valuable information including: general ledger, accounts payable, accounts receivable, bank reconciliation, banking, purchase orders, invoicing, payroll, fixed assets, reporting, map business process flows and assure system security. Prerequisite: ACCT 101 or ACCT& 201. BTS 161 recommend
ACCT 250 Intermediate Accounting • 5 Cr.
In-depth examination of theoretical foundations of accounting. Topics include cash flow, revenue recognition, lease accounting, and advanced financial reporting. Prerequisite: ACCT 102 or permission of instructor.
ACCT 260 Governmental and Non-Profit Accounting • 5 Cr.
Presents a framework for accounting and financial reporting for government and not-for-profit organizations. Topics include general and special fund accounting for hospitals, charities, foundations, colleges and universities, and government agencies. Prerequisite: ACCT 102 or permission of instructor.
ACCT 272 QuickBooks Certification • 2 Cr.
This course is designed to prepare students for the QuickBooks User Certification Exam. The course will cover new features in the current release of QuickBooks Premier as well as provide a review of the overall program features. The certification exam will be taken in the last week of the quarter. Prerequisite: ACCT 172 with a C or better, or entry code.
ACCT 285 Federal Income Taxes • 5 Cr.
Introduces the concepts and procedures for preparing personal federal income tax returns. Prerequisite: ACCT 102 or permission of instructor.
ACCT 288 Bookkeeping Certification • 10 Cr.
Prepares students to take the Certified Bookkeeper Examination administered by the American Institute of Certified Bookkeepers (AIPB). Topics: Adjusting and Correcting Entries, Depreciation, Payroll, Inventory, Internal Controls and Fraud Prevention. Additional fees are assessed for off-site testing. Prerequisites: ACCT 101, 102, 135, 234, 250, and 285 or two years of recent bookkeeping experience.
ACCT 294 Special Topics in Accountancy/Finance • V1-10 Cr.
Allows in-depth study of subjects supplementing the accountancy curriculum. Topics are announced in the class schedule.
ACCT 295 Special Topics in Accountancy/Finance • V1-10 Cr.
Allows in-depth study of subjects supplementing the accountancy curriculum. Topics are announced in the class schedule.
ACCT 296 Special Topics in Accountancy/Finance • V1-10 Cr.
Allows in-depth study of subjects supplementing the accountancy curriculum. Topics are announced in the class schedule.
ACCT 297 Special Topics in Accountancy/Finance • V1-10 Cr.
Allows in-depth study of subjects supplementing the accountancy curriculum. Topics are announced in the class schedule.
ACCT 299 Individual Studies in Accounting • V1-10 Cr.
Covers directed readings, special projects, and independent study by an individual student. May be repeated for a maximum of 15 credits. Prerequisite: Permission of instructor.
