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Provides students an opportunity to integrate skills learned in prior accounting courses and apply those skills to the real-world practice of accounting through a business simulation project. Demonstrates how decision-makers use accounting information for reporting purposes.Prepares students to complete the Certified Bookkeeper examination given by the American Institute of Public Bookkeepers (AIPB) utilizing a review course prepared by the AIPB. Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information.Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems.Includes cost control, responsibility accounting, capital budgeting, and pricing decisions. Prerequisite: ACC 212 with a grade of "C" or higher. [view & print course content summary] ACC 240 Fraud Examination 3 cr.Reynolds Student Named Valley Proteins Fellow - 4th Consecutive Year She’s here. Outstanding Scholarship Student: Mark Alexander “’I’m never going back to school.’ That was me when I graduated from high school,” admits Mark Alexander now entering his second semester at Reynolds. "And that," says Valley Proteins Fellow Janeen Mc Neish, “is one of the most important keys to student success. You have to volunteer.” Learn more about Janeen, what sustains her with her crazy-busy schedule, and the Valley Proteins Fellowship.Presents the preparation of audit working papers supporting an examination of the financial records and internal control procedures of an enterprise. Emphasizes personal tax burden minimization and preparation of personal tax returns. Presents an overview of the United States criminal justice system; introduces the major system components: law enforcement, judiciary, and corrections.Covers the report and opinion of the auditor to management, stockholders, and considers the ethical and legal responsibilities of the auditor. Prerequisite or Co-requisite: ACC 212 or equivalent. [view & print course content summary] ACC 261 Principles of Federal Taxation I 3 cr. Prerequisite: Placement in ENG 111 or placement in co-requisites ENG 111 and ENF 3. [view & print course content summary] ADJ 105 The Juvenile Justice System 3 cr.
Introduces the Quick Books accounting software program. Covers reading and understanding financial statements, internal control requirements for safeguarding assets, and accounting procedures necessary to complete the entire accounting cycle, including journals, ledgers, and financial statements.Prerequisites: Placement in ENG 111 or placement in co-requisites ENG 111 and ENF 3.Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users. Prerequisite: ACC 211 with a grade of "B" or higher. [view & print course content summary] ACC 222 Intermediate Accounting II 3 cr.
Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments.Develops an understanding and appreciation of the philosophy of the audit process and its practice.