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Accounting
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- Description:
- This course covers the fundamental principles of double-entry accounting, use of the general journal and general ledger, simple financial statements, the accounting cycle, control of cash, and an introduction to payroll accounting, purchases and sales. Course Outcomes: 1. Demonstrate a basic understanding of the double-entry accounting system. 2. Manually complete the entire accounting cycle for a service- based sole proprietorship on the accrual basis. 3. Prepare basic financial statements for a service-based sole proprietorship. 4. Demonstrate an understanding of control of cash processes and bank reconciliations. 5. Calculate basic payroll and payroll tax activity. 6. Prepare simple federal quarterly and annual payroll tax forms.
- Subject:
- Accounting
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course
- Description:
- This course continues Practical Accounting I with more detailed explanations of the accounting cycle. Covers special journals, ledgers, business forms, including vouchers. Emphasizes accounting for partnerships. Course Outcomes: 1. Complete the entire accounting cycle for a merchandising company. 2. Demonstrate an understanding of accounting for bad debts. 3. Demonstrate an understanding of accounting for notes receivable and notes payable. 4. Compute the cost of fixed and intangible assets and natural resources. 5. Prepare basic depreciation, depletion and amortization calculations. 6. Describe the characteristics of partnerships and basic partnership accounting.
- Subject:
- Accounting
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course
- Description:
- This is the third course in the Practical Accounting series. This course covers entries requiring analysis and interpretation, unearned and accrued items, depreciation of assets, manufacturing accounting and other managerial accounting procedures. Course Outcomes: 1. Describe the characteristics of a corporation. 2. Demonstrate an understanding of the accounting processes specific to stock, dividends, treasury stock and retained earnings. 3. Prepare the accounting for basic bond transactions. 4. Demonstrate an understanding the cash flows statement preparation process for both the indirect and the direct method. 5. Interpret and analyze financial statements. 6. Explain how to handle transactions in a voucher system.
- Subject:
- Accounting
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course
- Description:
- This course is designed to teach, reinforce and supplement payroll skills in both manual and computerized formats. Course Outcomes: 1. Compute the income tax withholding from employee wages. 2. Calculate employee's withholding allowances for IRS Form W-4. 3. Determine employer's quarterly estimated payments. 4. Describe how the Federal Insurance Contributions Act (FICA) is applied by employers. 5. Describe the federal deposit system and how the Electronic Federal Tax Payment System is used by employers. 6. Describe the difference between employees and independent contractors.
- Subject:
- Accounting
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course
- Description:
- Presents financial accounting concepts and the use of accounting information in decision making. Includes an overview of the accounting cycle. Course Outcomes: 1. Use the accounting cycle to develop financial statements from business transactions. 2. Analyze basic business economic events to determine their effect on accounts and financial statements. 3. Interpret and analyze financial statements to aid in decision making. 4. Demonstrate a basic understanding of the principles of internal control and apply them to relatively straight-forward situations to identify strengths and weaknesses. 5. Interpret and analyze accrual and cash flow information presented in accounts. 6. Analyze issues relating to inventory, receivables, long-lived assets, liabilities and stockholder’s equity and recommend appropriate accounting treatment. 7. Describe basic generally-accepted accounting principles.
- Subject:
- Accounting
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course
- Description:
- This course demonstrates the use of accounting information to meet organization goals. Methods of extracting accounting information for decision making, management of resources, planning, and product and service costing are covered. Course Outcomes: 1. Explain the interrelationship of the accounting systems to all areas of business and business decision making. 2. Understand cost behavior and predict break-even points. 3. Recognize the components and processes related to various cost accounting systems. 4. Analyze the performance of the organization and organizational sub-units. 5. Use the budgeting process to prepare budgets and pro forma financial statements. 6. Utilize the time-value-of-money concept to analyze capital investment projects.
- Subject:
- Accounting
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course
- Description:
- This course introduces financial accounting techniques, measuring and recording transactions, preparing financial statements, managerial decision making, and planning and control devices, such as budgeting, cost accounting, variance analysis, and break-even analysis. Includes assessment of financial information from managers, lenders, and investors perspective to understand and evaluate business operations. Emphasizes ethical decision-making in the work environment. Course Outcomes: 1. Gain understanding of the accounting cycle and evaluate business transactions using the accounting equation. 2. Demonstrate the communication of accounting information by the use of commercially available spreadsheet software. 3. Describe the four basic financial statements: Balance Sheet, Income Statement, Statement of Cash Flows, and Statement of Retained Earnings. 4. Describe the need for internal control procedures in an organization, and demonstrate an understanding of ethics in accounting. 5. Use Cost-Profit-Volume analysis to calculate break-even points. 6. Describe the purpose of budgeting in an organization. 7. Calculate cost and efficiency variances using standard cost information.
- Subject:
- Accounting
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course
- Description:
- This course provides hands-on computer experience in accounting applications, including general ledger, accounts receivable, accounts payable, payroll, and financial statements. Course Outcomes: 1. Create a new company within the QuickBooks Environment 2. Enter a new account. 3. Demonstrate the ability to properly enter transactions into the A/R, A/P, and other functional areas of the program. 4. Properly run reconciliation reports or bank accounts. 5. Customize and print out financial statements.
- Subject:
- Accounting
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course
- Description:
- You will create and correctly format business documents including memos, letters, tables, and reports using word processing software. Student will also diagnose and correct keying deficiencies through prescribed drills leading to improved speed and accuracy while keying by touch. Student will input by touch 10-key and top-row numeric data. Workstation health and safety will be emphasized. Course Outcomes: 1. Demonstrate proper keyboarding technique and ergonomic principles. 2. Demonstrate improved speed and accuracy of touch typing. 3. Apply proofreading skills and formatting guidelines to produce business documents.
- Subject:
- Accounting
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course