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Apr 19, 2024
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2021-2022 Pierce College Catalog [ARCHIVED CATALOG]
Course Descriptions
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A department prefix is used to identify courses offered at Pierce College. Click on link for a list of prefixes for each department: Course Prefixes
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Accounting |
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ACCT 101 Survey of Accounting (5 credits)
Formerly ACCNT 101
Course Description
Fundamental theories and concepts of accounting. Emphasizes applications of accounting information to various career programs such as Management and Computer Information Systems.
Student Outcomes
1. Define accounting and its role in the business world.
2. Analyze, journalize, and post transactions using a double-entry accounting system in a sole proprietorship.
3. Perform basic accounting tasks such as adjusting and closing entries in accordance with prevalent accounting practice and GAAP(Generally Accepted Accounting Principles).
4. Generate end-of-period worksheets and statements.
5. Explain professional ethics in accounting and demonstrate ethical behavior as accounting and bookkeeping tasks are performed.
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ACCT 131 QuickBooks (5 credits)
Prerequisite or with at least a 2.0 grade.
Course Description
A foundational course in processing business transactions using QuickBooks software. Course covers creating and working with company files, transaction processing and banking.
Student Outcomes
1. Navigate QuickBooks files
2. Customize QuickBooks files for individual businesses
3. Process daily business transactions in QuickBooks
4. Create financial reports for businesses using QuickBooks functions
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ACCT 136 Excel for Accounting (5 credits)
Prerequisite or with a grade of at least 2.0.
Course Description
Learn how to use Excel to record journal entries, financial statements, inventory costing, bank reconciliations, and payroll registers. Data analysis tools will be introduced to perform budgeting and cost analysis.
Student Outcomes
Use Excel tools to complete the accounting cycle.
Calculate inventory cost under different methods by using analysis tools in Excel such as data bars and pivot tables.
Prepare data that is used in establishing and verifying backup documentation for audit trails.
Use built-in functions of Excel to determine depreciation, depletion, amortization, and impairment expense for Balance Sheet accounts.
Design Excel spreadsheets, tables, and graphs to effectively communicate accounting records.
Use Excel to conduct budgeting and cost analyses using vertical and horizontal analyses on financial statements.
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ACCT 150 Introduction to Accounting and Bookkeeping I (5 credits)
Prerequisite or with a grade of at least 2.0.
Course Description
Introduction to basic accounting concepts and procedures. Recording transactions and applying the accounting cycle to prepare financial statements for the sole proprietor for service enterprises.
Student Outcomes
1. Demonstrate an understanding of accounting and bookkeeping career opportunities.
2. Define accounting terminology and concepts for sole proprietorships.
3. Make use of accounting procedures used by sole proprietorships when recording business transactions.
4. Classify and record transactions in accordance with standard accounting procedures and / or GAAP.
5. Perform basic accounting tasks such as adjusting and closing entries in accordance with prevalent accounting practice and GAAP (Generally Accepted Accounting Principles).
6. Prepare basic financial statements.
7. Interpret elements of basic financial statements for sole proprietorships and partnerships.
8. Define professional ethics in accounting and demonstrate ethical behavior as accounting and bookkeeping tasks are performed.
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ACCT 151 Introduction to Accounting and Bookkeeping II (5 credits)
Prerequisite with at least a 2.0 grade.
Course Description
A continuation of the study accounting concepts and procedures. Accounting procedures for merchandising businesses and partnerships. Basics of accounting for corporations.
Student Outcomes
1. Define accounting terminology and concepts for partnerships and corporations.
2. Apply accounting procedures used by partnerships and corporations when recording business transactions.
3. Record and adjust transactions and prepare financial statements for merchandising entities.
4. Analyze elements of income statements, balance sheets, and statements of retained earnings for corporations.
5. Demonstrate ethical behavior as accounting and bookkeeping tasks are performed.
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ACCT 179 Federal Income Tax Preparation (5 credits)
Formerly ACCNT 179
Course Description
Federal income tax law and preparation with primary emphasis on individual income tax.
Student Outcomes
1. Demonstrate understanding of the purpose and theory of Federal tax law.
2. Explain concepts of basic tax planning for individuals
3. Identify elements of taxable income.
4. Analyze adjustments to gross income.
5. Differentiate between categories of allowed deductions.
6. Describe tax credits available to individual taxpayers.
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ACCT 180 Accounting with Sage 50 (5 credits)
Formerly ACCNT 180
Prerequisite or with at least a 2.0 grade, and or with at least a 2.0 grade.
Course Description
Students will learn about managing and processing financial data in a computerized accounting system using Sage50 software.
Student Outcomes
1. Describe the functions of an accounting information system in a business.
2. Analyze and describe the transactions processing cycles for service, merchandising, and business.
3. Given various situations, select appropriate procedures for assuring the integrity of the accounting data in a computerized accounting information system.
4. Demonstrate appropriate procedures to store, back up, and restore data in a computerized accounting information system.
6. Process service and merchandising business transactions through a commercial computerized integrated accounting program.
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ACCT 275 Payroll and Business Taxes (5 credits)
Formerly ACCNT 275
Prerequisite or with at least a 2.0 grade.
Course Description
Payroll preparations, payroll tax laws, accounting procedures and supplemental records. Preparation of required returns for federal and state payroll and business taxes (including manual and computerized payroll problems).
Student Outcomes
1. Determine taxable wages.
2. Calculate payroll taxes.
3. Demonstrate understanding of and apply laws applicable to the area of payroll.
4. Create bookkeeping entries associated with payroll activity.
5. Describe supplementary records required for payroll activity.
6. Prepare federal, state and local payroll tax filings.
7. Determine taxable business activity for state and local reporting.
8. Compile tax reports for state and local taxing authorities.
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ACCT 276 Nonprofit Management and Reporting (5 credits)
Prerequisite with at least a 2.0 grade.
Course Description
This course provides the fundamentals of financial management and reporting requirements for not-for-profit organizations and the rules and regulations covering them.
Student Outcomes
1. Explain the development and purpose of the nonprofit sector.
2. Summarize the regulatory and reporting requirements for nonprofit entities.
3. Describe funding and financial management issues specific to nonprofits.
4. Identify quality control and risk management factors in nonprofit entities.
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ACCT 287 Income Tax Practicum (3 credits)
Formerly ACCNT 287
Prerequisite with at least a 1.5 grade.
Course Description
Training in the preparation of the basic income tax forms and preparation of actual tax returns under the auspices of an approved mentorship program such as the AARP Tax-Aide program.
Student Outcomes
1. Analyze client documents to determine proper classification of reportable items.
2. Evaluate the appropriateness of gross income exclusions on individual tax returns.
3. Identify allowed tax deductions and credits.
4. Calculate tax owed on individual tax returns.
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ACCT& 201 Principles of Accounting I (5 credits)
Distribution Area Fulfilled General Transfer Elective
Formerly BUS 210 - CCN
Prerequisite or with a grade of at least 2.0.
Course Description
First accounting course required for students transferring to a four-year school to pursue a bachelor’s degree in business administration. Covers basic accounting concepts and procedures with a focus on financial statement preparation.
Student Outcomes
1.Explain the language of business and explore the role of accounting in business decision making.
2.Explain the historic and regulatory framework of accounting.
3.Differentiate between three main business entities: sole proprietorships, partnerships, and corporation entities and the accounting implications for each.
4.Prepare the Balance Sheet, Income Statement, and Statement of Owners’ Equity and explain how they are connected.
5.Differentiate between the cash and accrual bases of accounting.
6.Analyze and record business transactions including adjusting entries for merchandising and service entities.
7.Communicate the characteristics of an effective system of internal control for cash receipts and payments.
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Adult Basic Education |
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Anthropology |
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Art |
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Astronomy |
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Atmospheric Science |
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Biology |
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Business |
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