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  • ACCT 1010: Accounting I
    0.00 - 3.00 Credits
    Northeast State Community College

    Principles of Accounting I is the initial course in the theory and practice of financial accounting for sole proprietorships and partnerships. Topics emphasized include: basic accounting procedures, accounts receivable, inventories, plant assets, and bank reconciliations.

    Credits: 3

    Lecture Hours: 3 Lab Hours: 2 (F, S)

    Prerequisites & Notes

    Prerequisite: All required math learning support courses or appropriate entrance scores.

    Note: Course designed for transfer.

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  • ACCT 1020: Principles of Accounting II
    0.00 - 3.00 Credits
    Northeast State Community College

    Principles of Accounting II is a continuation of ACCT 1010 and emphasizes the concepts behind and the development of accounting data for decision-making. Topics emphasized include: corporate accounting, the statement of cash flows, manufacturing cost systems, and cost-volume profit analysis.

    Credits: 3

    Lecture Hours: 3 Lab Hours: 2 (F, S)

    Prerequisites & Notes

    Prerequisite: ACCT 1010

    Note: Course designed for transfer.

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  • ACCT 1210: Payroll Accounting
    3.00 Credits
    Northeast State Community College

    Payroll Accounting focuses on the legal requirements for creating and maintaining records of an employee’s work experience and earnings. Course content includes preparation of simulated payrolls and payroll-related reports.
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  • ACCT 2120: Accounting Practice
    3.00 Credits
    Northeast State Community College

    Accounting Practice is a study of the practical applications of basic accounting principles and procedures as well as budgeting concepts and ethical issues for sole proprietorships, partnerships and corporations. This course emphasizes document analysis, interim and year-end adjustment processes, and error identification and correction as well as the preparation and analysis of financial statements. Students will use up-to-date technology to prepare various budgets and reports.Prerequisites & NotesPrerequisite: ACCT 10203 Credit Hours - 3 Lecture Hours (F)Note: Course not designed for transfer.
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  • ACCT 2130: Intermediate Accounting I
    0.00 - 3.00 Credits
    Northeast State Community College

    Intermediate Accounting I is an overview of theoretical foundations including the recognition, measurement and reporting of income; the preparation of balance sheets and multiple-step income statements; and the determination of the time value of money. Topics emphasized include: the proper classification, valuation and presentation of cash; temporary investments; receivables; inventories; plants and equipment; intangible assets; and long-term investments.Prerequisites & NotesPrerequisite: A grade of C or better in ACCT 1020.Co-requisites: CISP 1130 and MATH 1010. 3 Credit Hours - 2 Lecture Hours, 2 Lab Hours (F)Note: Course not designed for transfer.
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  • ACCT 2301: Payroll Accounting
    3.00 Credits
    Northeast State Community College

    Payroll Accounting focuses on the legal requirements for creating and maintaining records of an employee’s work experience and earnings. Course content includes preparation of simulated payrolls and payroll-related reports.

    Credits: 3

    Lecture Hours: 3 (S)

    Prerequisites & NotesPrerequisite: ACCT 1000 or ACCT 1010

    Note: Course not designed for transfer.

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  • ACCT 2321: Intermediate Accounting I
    0.00 - 3.00 Credits
    Northeast State Community College

    Intermediate Accounting I is an in-depth study of the conceptual frame work of accounting theory and the preparation of financial statements and financial disclosures. Topics emphasized include income measurement and profitability analysis, time value of money, revenue recognition, cash and receivables, measurement and valuation of inventory and cost of goods sold, and account for plant assets and intangibles.

    Credits: 3

    Lecture Hours: 2

    Lab Hours: 2

    Semester: Fall

    Prerequisite: ACCT 1020

    Co-requisites: CITC 1307 and MATH 1010

    Note: Course not designed for transfer.

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  • ACCT 2322: Intermediate Accounting II
    0.00 - 3.00 Credits
    Northeast State Community College

    Intermediate Accounting II is a continuation of ACCT 2321 Intermediate Accounting I. Topics emphasized include accounting for debt and equity financing; acquisition, utilization, and retirement of non-current assets; investments in debt and equity securities; lease accounting; pensions; financial report and analysis; and accounting changes and error corrections.

    Credits: 3

    Lecutre Hours 2: Lab Hours 2

    Prerequisites & Notes

    Prerequisite: ACCT 2321

    Note: Course not designed for transfer.
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  • ACCT 2331: Tax Accounting
    3.00 Credits
    Northeast State Community College

    Tax Accounting introduces the student to basic taxation principles and applications related to personal federal income taxes. Topics emphasized include history of taxation, tax legislation, federal and state regulations, preparation of tax forms, and other tax matters.

    Credits: 3

    Lecture Hours: 3

    Semester: Fall

    Prerequisite: ACCT 1020

    Note: Course not designed for transfer.

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  • ACCT 2341: Cost Accounting
    3.00 Credits
    Northeast State Community College

    Cost Accounting introduces the student to the process used to prepare cost accounting information for decision making in internal operations.

    Credits: 3

    Lecture Hours: 3

    Prerequisites & Notes

    Prerequisite: ACCT 1020

    Note: Course not designed for transfer.

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