CTBU 101 Accounting Procedures I - 4 cr

Teaches the fundamentals of basic accounting concepts and procedures with emphasis on the accounting cycle of a sole proprietorship service enterprise and accrual accounting for a merchandising firm. Comprehensive simulation problem(s) provide application and reinforcement of the complete accounting cycle, use of business papers, cash management, payroll accounting, special journals and subsidiary ledgers may be involved.

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Covers the accounting cycle as it applies to partnership and corporation forms of ownership, including a study of accounting for promissory notes and the valuation of receivables, inventories and plant assets. Corporate, departmental and manufacturing accountings are also emphasized.

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CTBU 103 Payroll Accounting - 3 cr

Prerequisite: CTBU 108

Introduces the various aspects of the Fair Labor Standards Act and other laws that affect payroll operations and employment practices. Emphasizes the methods of computing wages and salaries, the methods of keeping records, and the preparation of government reports. Includes a project requiring students to record all of the payroll information for a business.

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Studies how computers are used in today’s accounting environments through the use of an integrated accounting software package. Uses a hands-on approach to complete the accounting cycle for merchandise or service businesses as well as entries for voucher systems, departmentalized accounting, financial statement analysis, depreciation, inventory, and payroll.

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CTBU 106 QuickBooks - 3 cr

Prerequisite: CTBU 108, CTBU 109

Studies QuickBooks, an accounting system for small business owners and bookkeepers. Topics of this course include creating a company, setting up company lists, editing a preset chart of accounts, entering opening balances, entering sales and invoices, receiving payments and making deposits, handing expenses and bills, working with bank accounts, analyzing financial data, tracking and paying sales tax, managing inventory, and preparing payroll.

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CTBU 108 Applied Accounting I - 3 cr

Introduces fundamental double-entry accounting concepts and terminology. Emphasis on analyzing and recording business transactions and completing, adjusting, and closing entries for the accounting cycle of a service business. Includes procedures for banking, cash funds, and calculating and recording payroll.

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CTBU 109 Applied Accounting II - 3 cr

Prerequisite: CTBU 108

Studies accounting for a merchandising concern through the use of special journals including adjusting and closing entries financial statements. Introduces accounting for notes payable and receivable as well as valuation for receivables, inventories, and plant assets.

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CTBU 201 Applied Accounting III - 3 cr

Prerequisite: CTBU 109

Introduces advanced accounting topics. Includes voucher systems, accounting procedures for partnerships and corporations, statement of cash flows, analysis of financial statements, and an overview of departmental and manufacturing accounting.

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CMP 115 Introduction to Desktop Publishing - 4 cr

Prerequisite: CMP 105

Implements personal computers, laser and color inkjet printers, flatbed scanners and a variety of layout, drawing and clip art software to produce professional looking documents. Students use desktop publishing to produce newsletters, announcements, business forms, advertisements and a variety of other printed materials.

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