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    • ACCT 2382: Accounting Systems Application
      3.00 Credits
      Motlow State Community College

      This course presents the process of setting up and maintaining an accounting information system using computerized accounting software. (Formerly ACCT 2910, ACT 2910)Prerequisite: ACCT 1010 and INFS 1010
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    • ACCT 2399: Accounting Capstone
      3.00 Credits
      Motlow State Community College

      This course reviews topics covered in courses included in the accounting curriculum.Prerequisite: May only be taken with the permission of the Curriculum Chair for Business & Technology.
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    • ACCT 2410: Income Tax Accounting-Personal
      3.00 Credits
      Motlow State Community College

      This course is a study of federal income tax laws with emphasis on the preparation of returns for individuals. Topics discussed include items to be placed in gross income and exclusions adjustments to income, itemized deductions, and tax credits. (Formerly ACT 2410)
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    • ACCT 2610: Cost Accounting
      3.00 Credits
      Motlow State Community College

      This course is a study of the use of cost data for external reporting internal planning and control decisions. Topics include product costing cost behavior analysis for decision making standard costing budgeting and direct costing. Prerequisite: ACCT 1020 or permission of the appropriate department chair. (Formerly ACT 2610)
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    • ACCT 2810: Auditing
      3.00 Credits
      Motlow State Community College

      This course is a study of auditing theory and procedures with emphasis on areas of deviation from acceptable accounting principles and on problems that auditors encounter in preparing audit reports. Topics discussed include verifying accounting data, preparing reports, and examining auditor liability in the preparation of financial statements. Prerequisite: ACCT 1020 or permission of the appropriate department chair(Formerly ACT 2810)
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    • ACCT 2910: Accounting Appl on the Micro
      3.00 Credits
      Motlow State Community College

      This course is designed to prepare the student to set up an accounting system using commercial software on a microcomputer. It introduces the recording of transactions, adjustments, and other accounting data to produce a set of financial statements. Prerequisite: ACCT 1010 and either INFS 1010 or (previously INFS 1150). (Formerly ACT 2910)
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    • ACCT 2990: Independent Study in Accountng
      1.00 - 5.00 Credits
      Motlow State Community College

      1-5 sem hrs cr The Independent Study in Accounting is a specially designed course for students interested in pursuing specific study projects under the supervision of a discipline instructor and approved by an advisor, the course instructor and the appropriate curriculum chair. No more than six semester hours in Independent Study courses may be used in meeting minimum degree requirements. (Formerly ACT 2990)
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    • ACT 2410: Income Tax Accounting-Personal
      3.00 Credits
      Motlow State Community College

      This course is a study of federal income tax laws with emphasis on the preparation of returns for individuals. Topics discussed include items to be placed in gross income and exclusions, adjustments to income, itemized deductions, and tax credits.
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    • ACT 2510: Intermediate Accounting I
      3.00 Credits
      Motlow State Community College

      This course is a study of fundamentals of accounting, including statement of changes in financial position, present value, cash and receivables, inventories, depreciation, amortization, and current and long term liabilities. Prerequisite: ACT 2320.
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    • ACT 2610: Cost Accounting
      3.00 Credits
      Motlow State Community College

      This course is a study of the use of cost data for external reporting, internal planning, and control decisions. Topics include product costing, cost behavior analysis for decision making, standard costing, budgeting, and direct costing. Prerequisite: ACT 2320 or permission of the appropriate Dean.
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