This introductory course covers the fundamental accounting concepts and principles which are used in a business environment. These concepts are consistent with generally accepted accounting principles. The phrase "generally accepted accounting principles" (or "GAAP" consists of three important sets of rules: (1) the basic accounting principles and guidelines, (2) rules and standards issued by FASB and (3) the generally accepted industry practices. The course explores the role of accounting as a primary business information system.

Prerequisites: None. Offered: Fall, Spring

Credit Breakout: 3.00 lecture, 1.00 lab, 0.00 other.

Student Expectations: Each student will spend at least 7 hours per week preparing for class. Attendance is critical in this class.

This course is an introductory course in the principles of law as they apply to citizens and business.

Prerequisites: None. Offered: Fall, Spring

Credit Breakout: 3.00 lecture, 0.00 lab, 0.00 other.

Student Expectations: Each student will spend at least 6 hours per week preparing for class. This class is online.

This course includes a review of the basics of arithmetic and algebra. The focus is on business and financial operations concepts with a strong emphasis on problem solving.

Prerequisites: None. Offered: Fall, Spring

Credit Breakout: 3.00 lecture, 0.00 lab, 0.00 other.

Student Expectations: Each student will spend at least 6 hours per week preparing for class.

We're Sorry. But the information for course NONE1234 is not available. Please check back later. Thank-you.

This course covers basic information on the history of computers and their impact on society, computer hardware and desk application software. Students will learn the fundamentals of word processing, database, spreadsheet, and presentation applications. Students will also be introduced to use of the Internet and e-mail. This course meets the Dakota County Technical College's computer literacy requirement.

Prerequisites:

Credit Breakout: 2.00 lecture, 1.00 lab, 0.00 other.

This course continues to explore fundamental accounting concepts and principles. Topics include current and fixed assets, and current and long-term liabilities. Corporations and partnership business types are also explained and defined.

Prerequisites: ACCT1000. Offered: Fall, Spring

Credit Breakout: 3.00 lecture, 1.00 lab, 0.00 other.

Student Expectations: Each student will spend at least 7 hours per week preparing for class. Attendance is critical in this class.

This course covers the various state and federal laws pertaining to the computation and payment of salaries and wages. Topics include preparation of employment records, payroll registers, employee earnings records, and state and federal reports.

Prerequisites: ACCT1000.

Credit Breakout: 3.00 lecture, 0.00 lab, 0.00 other.

Student Expectations: The student will attend all classes and spend a minimum of 4 hours per week preparing for class. Attendance is critical.

This course covers the use of a computer spreadsheet program for accounting applications. Topics include managing multiple-sheet spreadsheets, creating and using charts and graphs, creating complex formulas and creating and printing reports.

Prerequisites: COML1400. Offered: Fall, Spring

Credit Breakout: 2.00 lecture, 1.00 lab, 0.00 other.

Student Expectations: Each student will spend at least 5 hours per week preparing for class. Attendance is critical in this class.

This course covers the major Internal Revenue Code sections that apply to the filing of individual and business income tax returns. Major topics covered include a history of income tax law, the tax formula, gross income and exclusions, business and personal deductions, and tax credits. Income tax form preparation is an integral part of this course.

Prerequisites: None. Offered: Fall, Spring

Credit Breakout: 4.00 lecture, 0.00 lab, 0.00 other.

Student Expectations: Each student will spend at least 8 hours per week preparing for class. Attendance is critical in this class.

This course focuses on the practical and theoretical concepts of human communications and the styles used in personal, social and professional environments. Students will also acquire skills in critical thinking, perception, listening, emotional communication, verbal and non-verbal expressions and conflict resolution.

Prerequisites: None. Offered: Fall, Spring, Summer

Credit Breakout: 3.00 lecture, 0.00 lab, 0.00 other.

Student Expectations: Each student will spend at least 6 hours per week preparing for class. Attendance is critical in this class.

This course is part one of a two-part course of study of accounting theory and concepts with an analysis of the influence on financial accounting by various boards, associations, and governmental agencies. Topics include the income statement, balance sheet, statement of cash flows, and the study of cash, marketable securities, notes and accounts receivable and plant and intangible assets.

Prerequisites: ACCT1003. Offered: Fall, Spring

Credit Breakout: 3.00 lecture, 1.00 lab, 0.00 other.

Student Expectations: Each student will spend at least 8 hours per week preparing for class. Attendance is critical in this class.

This course covers accounting for materials, labor and factory overhead in a manufacturing entity. Other topics include the job order cost system, the process cost system and accounting for scrap, spoiled goods, by-products and joint products.

Prerequisites: ACCT1000. Offered: Fall, Spring

Credit Breakout: 4.00 lecture, 0.00 lab, 0.00 other.

Student Expectations: Each student will spend at least 8 hours per week preparing for class. Attendance is critical in this class.

This course is an introduction to computerized applications. Students will learn to prepare financial statements, setup both service and merchandise companies, analyze transactions, make payroll entries, reconcile bank accounts, journalize and post adjusting and closing entries.

Prerequisites: ACCT1000.

Credit Breakout: 2.00 lecture, 1.00 lab, 0.00 other.

Student Expectations: Each student is expected to spend at least five hours per week preparing for class. Attendance is crucial in this class. Students will use microcomputers to demonstrate skill in applying accounting principles.

This course emphasizes the process of writing expository and persuasive essays using effective writing skills and a variety of research techniques. Also included in the course content are critical reading and logical reasoning.

Prerequisites: Must pass Accuplacer test or successfully complete ENGL0130 - English Essentials or receive instructor approval. Offered: Fall, Spring, Summer

Credit Breakout: 3.00 lecture, 0.00 lab, 0.00 other.

Student Expectations: Each student will spend at least 6 hours per week preparing for class. Attendance is critical in this class.

This course is part two of a two-part course of study of accounting theory and concepts. Topics include long-term investments, current and contingent liabilities, bonds payable, leases, pension plans, owner's equity, and accounting for income taxes and earnings per share.

Prerequisites: ACCT2000. Offered: Fall, Spring

Credit Breakout: 3.00 lecture, 1.00 lab, 0.00 other.

Student Expectations: The student will attend all classes and spend a minimum of 8 hours per week preparing for class. Attendance is critical.

Topics include cost-volume-profit relationships, differential costs and revenues, budgeting, standard costing, and cost analysis. Also included are quantitative techniques used for inventory control.

Prerequisites: ACCT2100. Offered: Fall, Spring

Credit Breakout: 4.00 lecture, 0.00 lab, 0.00 other.

Student Expectations: Each student is expected to spend at least 5 hours per week preparing for class. Attendance is crucial in this class.

This course involves the use of a commercial accounting software package to complete an accounting simulation. Topics include depreciation and fixed assets.

Prerequisites: ACCT2200.

Credit Breakout: 2.00 lecture, 1.00 lab, 0.00 other.

Student Expectations: Each student is expected to spend at least six hours per week preparing for class. This class is online.

This course is the fundamental course in external auditing. The course will be a practical application of external auditing as it applies to public accounting.

Prerequisites: ACCT1000.

Credit Breakout: 3.00 lecture, 0.00 lab, 0.00 other.

Student Expectations: Each student will spend at least 7 hours per week preparing for class. Attendance is critical in this class.

We're Sorry. But the information for course NONE1234 is not available. Please check back later. Thank-you.