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英航211财务会计(4学分)

建议准备:m 060(或更高版本)或最低位置的数学水平10。

介绍了财务会计理论,包括会计循环,记录交易,财务分析和报告企业财务信息依照一般公认会计原则。英航111,112年,113需要AAS会计专业。

英航211:我财务会计

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

记录标题财务会计成绩总联络信我学分4评分模式标准小时40节课小时40推荐制备m 060(或更高版本)或最低位置的数学水平10。课程描述介绍财务会计理论,包括会计循环,记录交易,财务分析和报告企业财务信息依照一般公认会计原则。英航111、112和113需要AAS会计专业。课程学习成果1。描述会计的目的并解释它在商业和社会中的作用。2。描述的环境会计,包括美国会计准则的影响,一般公认会计原则、国际会计准则,道德考虑,和技术。3所示。分析业务事务和确定这些交易是如何影响会计等式。4所示。 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.

工商管理

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

工商管理包含一个不同的主题,如管理、市场营销、组织和人类行为、信息技术、和小型企业发展和创业精神。学院为学生提供课程和学位计划转移业务专业学士学位项目,直接进入就业市场,或建立具体的工作技能。课程理论与实际应用相结合。职业机会在业务包括会计、市场营销、金融、中小企业发展、管理在不同的设置。

英航212:财务会计二世

https://catalog.cocc.edu/course-outlines/ba-212/

财务会计记录标题二学分成绩总联络信4评分模式标准小时40小时40推荐准备英航211讲座。课程描述继续演讲的基本会计问题开始在211年英航,强调企业投资和融资活动现金流量表和准备。课程学习成果1。确定资产的成本(植物、无形和自然资源),计算折旧/摊销和收益/损失处理,使用比率分析和评估它们。2。确定为什么公司投资于债务和股本证券,以及这些投资占和评估。3所示。定义、评估和占流动负债,并计算和写入日记基本工资的事务。4所示。定义、评估和考虑长期负债,包括应付债券。 5. Describe the characteristics of a corporation, journalize stock transactions, explain how equity is reported, and calculate stockholders’ equity ratios. 6. Define the purpose of the Statement of Cash Flows, prepare them using operating, investing, financing activities, and analyze their cash inflows and outflows. 7. Analyze financial statements using horizontal and vertical analysis and related ratios, and prepare and use common sized financials. Content outline Long Term Assets Investments Current Liabilities Payroll Long Term Liabilities Stockholder’s Equity The statement of Cash flow Financial Statement Analysis Required materials Required textbook and online access.

英航228:计算机会计应用程序

https://catalog.cocc.edu/course-outlines/ba-228/

计算机会计记录标题:学分成绩总联络信3分级模式标准小时40小时20个小时讲座20推荐准备131年独联体和英航111或BA 211。课程描述介绍了复式,基础会计电算化软件在微机上。学生将获得实际的经验记录各种商业交易和准备财务报表使用的软件。课程学习成果1。设置一个小型商业自动化的会计系统。2。设置一个小型商业自动化服务业务的会计制度。3所示。设置一个小型商业自动化商品企业的会计制度。4所示。 Journalize a group of business transactions into a general journal and special journals. 5. Account for debit and credit memorandums. 6. Distinguish between standard accounting system and a voucher system. 7. Maintain an order processing and inventory control system. 8. Deal with different purchase order transactions. 9. Interpret data from different types of accounting reports; balance sheet, income statement, statement of cash flows. 10. Learn to deal with computerized sales order processing integration and sales invoices. 11. Understand the implications of generating automated closing entries. 12. Understand how to transfer data from an automated accounting system to EXCEL or WORD. 13. Reconcile a bank statement and make appropriate adjusting entries. 14. Learn to account for various adjusting entries. 15. Learn to maintain various employees accounting data as it relates to accounting including the processing of payroll special reports like the form 940, and 941. 16. Learn how to deal with stock dividend transactions, treasury stock and cash dividend transactions. 17. Understand ratio analysis, income statement horizontal analysis, balance sheet horizontal analysis, ratio analysis report formulas. 18. Understand how to setup a new business using accounting software. Content outline Accounting Software Accounting Cycle Accounting Payable Accounts Receivable Service Provider Accounting Retailer Accounting Partnerships and Corporations Financial Statement Analysis Departmental Accounting Required materials Required textbook and accounting software.

英航229:QuickBooks

https://catalog.cocc.edu/course-outlines/ba-229/

记录标题QuickBooks学分成绩总联络信3分级模式标准小时40小时20个小时讲座20推荐准备131年独联体和英航111或BA 211。向学生介绍课程描述QuickBooks会计软件。它的目的是给学生有效地使用QuickBooks的基本技能,加强学生学习的概念在他们的第一个会计课程。学生将获得实际的经验使用软件,包括记录各种会计事务和创建有用的财务报表和其他财务报告做出业务决策。课程学习成果1。建立一个企业的会计系统包括客户、供应商、员工。2。日常会计事务包括销售和购买记录。3所示。股票和债券融资活动记录。 4. Record adjusting entries including accrued expenses and accrued revenues. 5. Create a balance sheet and modify its presentation. 6. Create an income statement and modify its presentation. 7. Create a statement of cash flow and modify its presentation. 8. Investigate detail for various financial statements and other reports. 9. Create comparative financial statements. 10. Create various other accounting reports and modify their presentations. 11. Record payroll transactions. 12. Create reports designed specifically to evaluation a company’s performance and financial position. 13. Prepare bank reconciliations. 14. Print reports, reconciliations, and checks. Content outline Vendors Customers Period-End Procedures Inventory New Company Setup Express Start Payroll Setup Payroll Processing Banking Required materials Required textbook and online access.