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BA 112应用会计II(3学分)

先决条件:英航111．

应用会计的延续I.提供了簿记和会计过程的机械和理论方面的详细研究，因为它涉及到一个销售业务。

BA 112:应用会计2

https://catalog.cocc.edu/course-outlines/ba-112/

成绩单标题应用会计2学分3年级模式标准信件等级接触时数总计30授课时数30先决条件BA 111。应用会计的延续I.提供了簿记和会计过程的机械和理论方面的详细研究，因为它涉及到一个销售业务。1.学习成果识别适用于商品行业企业的关键会计术语。2.描述整个会计循环过程，因为它适用于销售企业。3.为商品工业企业记录商业交易，张贴到总账，并创建调整分录。4.创建和分析适用于销售企业的分类财务报表。 Content outline Sales/Cash Receipts Purchases/Cash Payments Special Journals Merchandise Inventory Adjustments Inventory Financial Statements Inventory Accounts Receivable/Bad Debts Notes Receivable/Payable Interest Long-term Assets (Fixed Assets) Required materials Required textbook, online access, and specified calculator.

工商管理

https://catalog.cocc.edu/programs/business-administration/

工商管理包括一系列不同的学科，如管理、市场营销、组织和人类行为、信息技术、小企业发展和创业。学院提供课程和学位的学生计划转移作为商业专业进入学士学位课程，直接进入就业市场，或建立特定的工作技能。课程结合理论和实际应用。商业领域的职业机会包括会计、市场营销、金融、小企业发展和各种环境下的管理。

BA 177:工资会计

https://catalog.cocc.edu/course-outlines/ba-177/

成绩单标题工资会计学分3年级模式标准信件等级联系时间共计30课时30推荐备考或BA 112或BA 212。提供基本的会计技能，为任何商业组织计算工资。主题包括根据现行法律法规计算工资，在总日记账和总分类帐中记录工资交易，完成所需的联邦工资税表格和报告。1.学习成果确定并应用影响雇主工资运作的各种法律。2.解释联邦所得税法，包括雇员-雇主关系。3.计算员工工资总额，包括加班费。4. Compute Federal income tax withholdings. 5. Compute federal unemployment taxes base on the Federal Unemployment Tax Act laws. 6. Record payroll transactions in the payroll register and the employee’s earnings records. 7. Journalize and post payroll entries in the general journal and general ledgers. 8. Complete federal payroll tax forms including W-4, W-2, and 1099 forms, the Employer’s Federal Quarterly Tax Return (941), and the Employer’s Annual Federal Unemployment Return (940). Content outline Payroll Law Employer-Employee Relationship Gross Wages and Salaries Federal and State Taxes Unemployment Taxes Payroll Transactions Payroll Reports Required materials Textbook and online access.

BA 220:业务分析和预算

https://catalog.cocc.edu/course-outlines/ba-220/

成绩单标题商业分析预算学分4年级模式标准信件评分联系时间合计50授课时数30其他时数20先决条件BA 104;Ba 112;CIS 131。推荐制剂CIS 125E。本课程旨在培养经理或销售人员在执行日常工作时的数学分析技能。本课程有三个重点:加强理解和使用与金融信息有关的商业术语;开发电子表格技能，评估产品和服务的成本计算、定价和融资策略;发展评估和制定预算、财务和投资决策的技能。这是一门以实践和技能为导向的课程。1.学习成果 Manage time, meet deadlines, and be properly prepared to be fully engaged in course discussions. 2. Develop problem-solving techniques to determine the reasonableness and accuracy of solutions. 3. Determine the profitability of products and services using various purchasing, inventory, and pricing strategies. 4. Analyze financial statements from an operational standpoint using key ratios. 5. Select appropriate lending and borrowing strategies using compound interest and loan payment amounts. 6. Evaluate investment decisions based on present and future cash flows using net present value. 7. Prepare an annual cash budget on a month-by-month basis and justify the assumptions made within that budget. 8. Project future operational costs and develop pro-forma income statements. 9. Determine sales volume requirements for break-even and targeted profit points. 10. Conduct “what-if” analysis with market variables used in decision making. Content outline Excel review Percent/ratios/proportions Simple Interest Compound Interest/FV/PV Mortgages Consumer loan payments Net Present Value NPV Internal Rate of return - IRR Percents and Discounts Chain and Cash Discounts Cash Flows Budgeting Budget Variance Financial Statement Analysis Section 9 Budgeting and Goal Seek Break-Even Analysis and Weighted Averages Master Budget Required materials Required textbook and specified calculator.

BA 113:应用会计

https://catalog.cocc.edu/course-outlines/ba-113/

成绩单标题应用会计学3学分3年级模式标准信分接触时数合计30授课时数30先决条件BA 112。应用会计学的延续提供一个深入的，更详细的背景，具体领域的会计，以有效地处理大多数会计情况，因为他们涉及到所有的商业形式。1.学习成果确定适用于合伙企业和公司的关键会计术语。2.演示会计循环过程，因为它适用于合伙企业，公司和制造业会计系统。3.记录业务交易，发布到总分类帐，并为合作伙伴和公司创建调整条目。4. Create and analyze financial statements as they apply to partnerships and corporations. 5. Demonstrate a basic understanding of manufacturing accounting. Content outline Partnerships Capital Stock Retained Earnings Bonds Statement of Cash Flows - Indirect Analysis of Financial Statements Departmental Accounting Job Order Cost System Accounting for Corp. Manufacturing Required materials Required textbook, online access, and specified calculator.

BA 211:财务会计

https://catalog.cocc.edu/course-outlines/ba-211/

成绩单标题财务会计I学分4年级模式标准信等级联系时间共计40课时40推荐准备MTH 060(或更高)或最低安排数学10级。介绍财务会计理论，包括会计周期、交易记录、财务分析和根据公认会计原则报告公司财务信息。AAS会计专业要求BA 111, 112和113。1.学习成果描述会计的目的，并解释其在商业和社会中的作用。2.描述会计环境，包括美国会计规则的影响，公认会计原则，国际会计规则，道德考虑和技术。3.分析商业交易并确定这些交易如何影响会计平衡。4. Journalize and post business transactions and prepare a trial balance. 5. Prepare, journalize, and post adjusting and closing entries. 6. Prepare the primary financial statements, including income statement, balance sheet, and statement of cash flows. 7. Calculate financial ratios and use the data to identify a company’s strengths and weaknesses and forecast its future performance. 8. Describe how accrual accounting allows for timely reporting and better measurement of a company’s economic performance. 9. Explain the costing of inventories and distinguish between periodic and perpetual inventory systems. 10. Account for cash and describe controls necessary to safeguards this asset. 11. Define and account for common types of receivables and bad debt write-off methods and calculate receivable related ratios. Content outline Accounting Environment Recording Transactions Adjusting Entries Accounting Cycle Merchandising Operations Merchandising Inventory Internal Controls Receivables Required materials Required textbook and online access.