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ACCOUNTING CURRICULUM
<br />Principles of Accounting I
<br />An introduction to the fundamental principles of
<br />accounting including the theory of debit and credit, the
<br />accounting cycle, and the end -of -the -year procedures.
<br />Included in the study is the proper presentation of
<br />classified financial statements for a proprietorship
<br />operating as a service or merchandising form of business.
<br />Discussed also are such specific topics as accounts
<br />receivable, accounts payable, and inventories.
<br />Principles of Accounting II
<br />A continuation of the elements of accounting with the
<br />stress on the partnership and corporate structure of
<br />business. Corporation accounting is introduced stressing
<br />the various stockholders equity accounts along with the
<br />computation of equity per share. Other subjects which
<br />are discussed include retained earnings, dividends,
<br />treasury stock and long-term liabilities.
<br />Intermediate Accounting
<br />A variety of topics are given special, in-depth attention.
<br />Various methods of accounting for specific areas are
<br />introduced. Cash, receivables, inventories, and
<br />investments are presented for further consideration.
<br />Cost Accounting
<br />A course concerned with job order cost accounting
<br />systems with emphasis on the cost cycle, raw materials,
<br />labor, manufacturing costs, and financial statements for
<br />the business that operates a manufacturing concern.
<br />A continuation of Cost Accounting I in which the
<br />student learns the process cost and the standard cost
<br />accounting systems for a manufacturing concern.
<br />Emphasis is placed on cost of production reports,
<br />budgeting, and budget analysis.
<br />Mathematics for Accounting
<br />Due to the importance of mathematic computation and
<br />concepts, intensive coverage of mathematical principles
<br />as they relate to business and accounting is presented.
<br />Areas covered include percentage, commissions, trade
<br />and cash discounts, simple interest, compound interest,
<br />negotiable instruments, insurance, valuation of assets,
<br />depreciation, bank reconciliation and proof of cash,
<br />distribution of partnership and corporate earnings, and
<br />investments in real estate and securities.
<br />Ten Key Calculator
<br />A course that trains students to effectively operate the
<br />ten key calculator by using the touch system.
<br />Payroll Accounting
<br />Social security, federal and state unemployment
<br />compensation, and federal and state income taxes are
<br />studied as well as the preparation of all related forms.
<br />students become familiar with the theory and practical
<br />applications of payroll procedures. In addition to the
<br />various taxes, students also study different wage payment
<br />plans such as piece -rate, bonuses, and commissions.
<br />Each student is required to complete a payroll situation
<br />to show proof of mastery of course content.
<br />Accounting Simulation
<br />The Sun-N-Ski Accounting Simulation has been
<br />designed to implement the basic concepts of accounting
<br />learned in the classroom, to build a career awareness,
<br />and to broaden the career preparation that students gain
<br />from their textbooks.
<br />Accounting Data Processing
<br />A course that emphasizes the relationship of the
<br />accounting process to automated data processing a -id
<br />preparation. An examination of alternative accounting
<br />systems is also a part of this course. The student will
<br />have an opportunity to apply accounting theory to a
<br />group of different system applications.
<br />Business Communications
<br />All students must have an in-depth knowledge of
<br />English grammar, punctuation, and sentence structure.
<br />This segment concentrates on these areas in addition to
<br />vocabulary building and spelling.
<br />All of the technology learned in the first segment of
<br />this course — grammar, punctuation and sentence
<br />structure — is now applied to writing business letters and
<br />reports. Some specific types of letters are order letters,
<br />acknowledgements, and credit letters.
<br />Career Development
<br />This is a two -segment course designed to help students
<br />analyze themselves, their abilities, and their needs, and
<br />through this process move more easily from student to
<br />employee. One segment includes units on personal
<br />success: communication, job selection, interviewing,
<br />money, and finally on "the job." The other segment, related
<br />to grooming and personal development, includes units on
<br />makeup, hair care, wardrobe, diet and exercise, visual
<br />poise, and social graces.
<br />The methods of presentation will include lectures by
<br />instructors from the placement office, guest speakers, both
<br />internal and external, and class discussion as well' as
<br />assignment of outside research projects.
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