Accounting Course List

This course includes the use of Microsoft Excel™ for business and accounting applications, such as sales, payroll, inventory, and expense reports, as well as budgets and estimates. This class also prepares students for the Microsoft Excel™ Specialist and/or Expert Certifications. Students who have a current external certification which meet the objectives for this course may be granted course credit. Pre-requisite: Basic computer skills.
(3 Cr – 3 lect, 0 lab)

This course covers basic use of QuickBooks™ software for the purposes of preparation for the QuickBooks™ Online Certified User exam. QuickBooks™ is used not only to compile transaction data but also to generate basic financial reports. Students who have a current external certification that meets the objectives for this course may be granted course credit. Pre-requisite: Basic computer skills.
(3 Cr – 3 lect, 0 lab)

This course focuses on using SageTM – a small-business, double-entry accounting software package. Students will learn to set up and manage complete accounting systems using business scenarios. Topics include creating and maintaining company files, processing daily transactions, managing customers and vendors, performing payroll functions, handling inventory, and generating financial statements and management reports. Emphasis is placed on understanding how computerized accounting systems integrate with fundamental accounting principles. Students who have a current external certification which meet the objectives for this course may be granted course credit. Pre-requisites: ACCT 2011 or concurrent and basic computer skills. (3 Cr – 3 lect, 0 lab)

This course introduces the application of mathematical functions of business problems and solutions. The touch system of 10-key number pads is introduced. Students will also develop speed and accuracy using the touch system for the four basic arithmetic operations
and solving business problems. Prerequisite: Basic math skills.
(3 Cr – 2 lect, 1 lab)

This course introduces federal and state income tax laws as they apply to individuals. It includes business income tax provisions as they apply to sole proprietors. Students will perform various tax calculations manually and with the aid of computer software. Prerequisite: Basic computer skills.
(3 Cr – 3 lect, 0 lab)

This course introduces various federal and state laws pertaining to the employment process and the computation and payment of salaries and wages. Topics include Fair Labor Standards Act, Federal Insurance Contributions Act, Unemployment Tax Act, withholding laws, preparation of employment records, payroll registers, timecards, employee earnings records, and federal and state reports. Students will perform various payroll calculations and complete a computerized payroll project. Students who have a current external certification which meet the objectives for this course may be granted course credit. Prerequisites: ACCT 2011 or concurrent enrollment.
(2 Cr – 2 lect, 0 lab)

This course covers the income taxation of sole proprietorships, corporations, partnerships, fiduciaries, and S corporations. Students complete the appropriate federal tax returns as they apply to these entities. Prerequisites: ACCT 1040 or instructor approval.
(3 Cr – 3 lect, 0 lab)

This course is an introduction to financial accounting concepts and principles through a study of business transactions and their effect on financial statements. Topics/concepts included are: accounting as an information system; transactions and the accounting cycle; financial statements (including the Income Statement, Statement of Equity, Balance Sheet, and the Cash Flow Statement); and analysis of profitability, liquidity, and risk. Accounting practices will be applied to measure, classify and report current and long-term assets, current and longterm liabilities, and equity. The course focus will be on corporate accounting. (4 Cr – 4 lect, 0 lab)

This course is an introduction to managerial accounting concepts and principles, including a study of: cost behavior; cost-volume-profit analysis; relevant costs for decision-making; budgetary planning; cost management (Activity-Based Costing (ABC), Just-In-Time (JIT), and Total Quality Management (TQM); standard costing and variance analysis; planning for capital investments; product and service costing; performance evaluation; and cost accounting systems. Prerequisites: ACCT 2011. (4 Cr – 4 lect, 0 lab)

This course introduces the application of generally accepted accounting principles (GAAP) for governmental units and not-for-profit entities. Topics include accounting for state and local governmental units, municipalities, public schools, colleges and universities, and hospitals. Accounting for voluntary health and welfare organizations and other non-profit organizations are also included. Prerequisites: ACCT 2011 or concurrent enrollment.
(3 Cr – 3 lect, 0 lab)

This is the second of the two course applied intermediate accounting series. The content of the course covers operational assets, investments, current liabilities and contingencies, long-term debt, leases, accounting for income taxes, stockholders’ equity, accounting changes and error corrections and other advanced accounting topics. The focus of this course is on the practical applications of advanced aspects of accounting standards. Students are encouraged to take advantage of available computer software to assist in computations. This course is part of the Associate in Applied Science Accounting degree which is accredited by the Accreditation Council for Business Schools and Programs (ACBSP). Prerequisites: ACCT 2031. (3 Cr – 3 lect, 0 lab)

This course introduces accounting applied to production costs of a manufacturing entity.
Topics include the accounting for materials, labor, and overhead costs. Job order cost system, process cost system, by-products, strategic financial management, as well as basic budgeting, standard cost systems and variance analysis are also included. Prerequisites:
ACCT 2011, ACCT 2012, or instructor approval.
(4 Cr – 4 lect, 0 lab)

This is a survey course that provides students with a basic understanding of the legal aspects of business. Topics include an overview of the basic United States legal system, ethics, contracts, legal structure of business, agency and employment law, property issues, and international/global business law.

• (3 Cr – 3 lect, 0 lab)

This course is an analysis of current United States and world policies, issues and problems using some basic principles of economics with special emphasis on decision making by individuals and firms. MnTC (Goals 5/SS and 8/GP); (3 Cr - 3 lect, 0 lab)

This course introduces the basic principles and methods of economics and then applies them to national income accounts, aggregate supply and demand, business cycles, economic growth and monetary and fiscal policy. There will be a special emphasis on international trade and the global economy. MnTC (Goals 5/SS and 8/GP); (3 Cr - 3 lect, 0 lab)

This is an introductory college writing course designed to help students develop effective writing skills for college level work.  Students learn to generate ideas and organize them into unified, coherent essays.  Methods of instruction vary, but most sections combine individual conferences and peer review with regular class meetings.  Prerequisites:  A grade of C or higher in ENGL 0960 or appropriate placement score.

MnTC (Goals 1/CM and Goal 2/CT); (3 Cr – 3 lect, 0 lab)

Honors Composition I is an introductory college writing course designed to help students develop effective writing skills for college level work.  Students learn to generate ideas and organize them into unified, coherent essays.  This course will focus on writing about literature.  Students will employ the writing process as they study, analyze, and interpret short stories, poetry and fiction.  Methods of instruction vary, but most sections will combine individual conferences and peer review with regular class meetings.  Honors courses will emphasize independent inquiry, informed discussion, and direct application within small transformative classes which feature close working relationships with instructors.  

MnTC (Goals 1/CM and Goal 2/CT); (3 Cr – 3 lect, 0 lab)

This course focuses on the theory and practice of public communication including individual and group presentations.  This course emphasizes audience analysis, organization, content development including topic selection and speaking ethics.  Students will prepare and deliver a variety of both individual and group presentations and demonstrate an ability to apply research from diverse sources.  Students should expect to reduce speech apprehension and develop self-confidence in their ability to communicate in public.

MnTC (Goals 1/CM and 9/EC); (3 Cr – 3 lect, 0 lab)

This honors section of Fundamentals of Speech is an enriched study of the theory and practice of public communication including individual and group presentations.  This course emphasizes audience analysis, organization, content development including topic selection and speaking ethics.  Students will prepare and deliver a variety of both individual and group presentations and demonstrate an ability to apply research from diverse sources.  Students should expect to reduce speech apprehension and develop self-confidence in their ability to communicate in public. Honors courses emphasize independent inquiry, informed discussion, and direct application within small transformative classes and feature close working relationships with instructors.

MnTC (Goals 1/CM and 9/EC); (3 Cr – 3 lect, 0 lab)

This course focuses on communicating more effectively in personal, social, and professional environments and examining the practical and theoretical aspects of human communication. The course also addresses such topics as self-esteem, listening, effective language, nonverbal communication, perception, disclosure, conflict and cultural communication. Human diversity issues and cultural/intercultural factors and how they affect human communication are examined. Students will also reflect on the role interpersonal process plays in relationships and reflect on individual strengths and weaknesses with regard to personal interpersonal communication.

• MnTC (Goals 1/CM 7A/HD);
• (3 Cr – 3 lect, 0 lab)

This honors section of Fundamentals of Statistics is an enriched study of basic statistical methods including sampling, analyzing a research study, measures of central tendency and dispersion, probability, confidence intervals, hypothesis testing of means and proportions, Chi-square, analysis of variance, correlation, and regression. The use of statistical software is included in this course. Honors courses emphasize independent inquiry, informed discussion, and direct application within small transformative classes which feature close working relationships with instructors. College-level reading ability in English is strongly recommended. Prerequisite: Math 0660 or appropriate placement in course based on Multiple Measures for Course Placement – Math Decision Band Chart. MnTC (Goals 4/MA and 2/CT); (4 Cr - 4 lect, 0 lab)

This course covers the basics of college level algebra emphasizing understanding of the basic principles through investigation. The topics covered range from a basic algebra review to exploration of linear, quadratic, exponential, and logarithmic functions along with a study of rational expressions, inverse relations, function operations, complex numbers, and systems of equations. Prerequisites: Math 0670 with a grade of C or better or appropriate placement in course based on Multiple Measures for Course Placement – Math Decision Band Chart. MnTC (Goals 4/MA and Goal 2/CT); (3 Cr - 3 lect, 0 lab)

Minnesota Transfer Curriculum Goal 6 focuses on understanding human cultures, values, and creative expression through the humanities and fine arts. Courses aligned with this goal help students explore artistic works, think critically, and engage in creative and interpretive experiences.

This course serves as a capstone course for review and integration of the common body of knowledge in the accounting field. In addition to review and integrations, additional topics such as compilations, reviews and audits are included. This course is designed to prepare the student for the Accredited Business Accountant (ABA) exam as offered by the Accreditation Council for Accountancy and Taxation (ACAT), an affiliate of the National Society of Public Accountants. By synthesizing various accounting subjects, this course will prepare students for professional practice in an accounting career. The student may choose whether or not to take the accrediting examination. Prerequisites: ACCT 1040, ACCT 2020, and ACCT 2040 or instructor approval.
(3 Cr – 3 lect, 0 lab)

This course allows the student to practice accounting as well as computer and human relations skills. The student will gain competency in accounting by applying academic accounting knowledge to the requirements of an accounting position. The work site must be approved by the instructor. The student will perform 45 hours of accounting work that is completed under the direct supervision of an accountant and will also be monitored by the instructor. Professional interactions with other personnel and/or customers will be expected. The student and supervisor will submit progress reports and evaluations. Prerequisites: ACCT 2011 and/or instructor approval. (1 Cr - 0 lect, 1 lab)

This course is designed to focus on current issues in accounting. Possible topics
include: Volunteer Income Tax Assistance (VITA), contemporary accounting
software, or specialized current issues of an accounting nature. Pre-requisites:
ACCT 2011 Principles of Financial Accounting, equivalent, or consent of the
instructor.
(1 Cr – 1 lect, 0 lab)

This course introduces and emphasizes the importance of personal financial management and planning and provides solid strategies for successful financial management. Topics covered include key factors that affect personal income; budgets; cash-flow management; credit and credit cards; borrowing; managing taxes; and major expenditures including housing, automobiles, insurance and investments. Students will prepare their own financial plan.

• (3 Cr – 3 lect, 0 lab)

This course provides an overall picture of contemporary business operations in a global world. Topics covered include forms of business organization; small businesses, entrepreneurships, and franchises; fundamentals of management and marketing; organizational and team structures; accounting and finance concepts; human resource management; operations management; legal and regulatory guidelines; social and ethical responsibilities; and careers in business. The course is designed to help students realize the integral role business plays in the economy and our lifestyles. (3 Cr – 3 lect, 0 lab)

This course is designed to assist business students in developing professional written and oral communication skills. Course content includes a review of English fundamentals in grammar, business correspondence, and communication fundamentals. Topics include writing effective letters of request, response, sales, credit and collections, claims and adjustments; electronic communications; business memos; business reports; and job applications and résumés. Quality, appearance, style, and tone are stressed along with correct format and proper use of punctuation and grammar. Individual and group reports on business topics are assigned. (3 Cr – 3 lect, 0 lab)

This course introduces proven strategies and applications to help students achieve greater success in college and in life.  Topics include, but are not limited to, time management, goal setting, learning strategies, critical thinking, communication skills, diversity awareness, health and wellness, college and community resources, and financial planning.  This course introduces students to making choices that promote responsibility, motivation, interdependence, and self-awareness.  Recommended:  Score of 52 or above on test Accuplacer Reading Comprehension.
(1 Cr – 1 lect, 0 lab)

This course provides an exploration of data visualization principles, techniques, and applications. Students will learn how to effectively communicate insights from datasets using various visualization tools. The course includes hands-on projects in data visualization.

• (3 Cr – 3 lect, 0 lab)