2013-2014 Course Catalog

Page 247

ACCT 124

ACCT 150

Small Business Accounting

Introduction to Business Law

This course introduces the student to

This course is intended to provide the student

preprogrammed computer software used to

with an overview and application of the basic legal

efficiently manage general ledgers, accounts

principles relating to the accounting and business

receivable, accounts payable, depreciation,

environments. Upon completion, the student has

inventory, payroll and financial statements in a

a basic understanding of business law relating to:

small business. Prerequisite: placement into ACCT

legal system, cyberlaw, contracts, and uniform

124 or completion of ACCT 110 and ACCT 110L

commercial code relating to sales, warranties,

with a 2.0 or higher.

products liability, and negotiable instruments. Employment law and employment discrimination

ACCT 124L

are also discussed.

Lab for ACCT 124.

ACCT 150L Introduction to Business Law

ACCT 132

Lab for ACCT 150.

Basic Excel ACCT 160 An introduction to Excel and its application to

Human Relations in an Accounting Office

accounting functions; also includes an introduction to Access.

Students develop their basic employment skills to levels to allow them to function successfully in a

ACCT 132L

professional environment. Emphasis is on human

Basic Excel Lab

relations skills, business leadership, business

Lab for ACCT 132.

ethics, office safety and job search skills.

ACCT 143

ACCT 179

Beginning Algebra for Accounting

Taxation I - Individuals

This course is a continuation of AMATH 180X

This is a fundamental course designed to introduce

with extra emphasis on graphing, linear systems,

the student to the preparation of federal income

and exponents and polynomials. Pre-requisites:

tax returns for individuals. Basic tax principles

Placement into Math 085 or ACCT 143 or

relating to gross income, exemptions, standard

completion of AMATH 180X or MATH 075 with a

and itemized deductions, tax computation, and

2.0 or higher.

credits are covered. Income or loss from business

COURSE DESCRIPTIONS | COURSE CATALOG 2013 - 2014

Small Business Accounting Lab

and rental activities, tax depreciation using MACRS, and capital gains and losses are also covered. Students prepare a series income tax returns both manually and using tax preparation software. Students also explore researching tax questions via the Internet.

RTC.edu

2013 - 2014 CATALOG

247


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