PLA Course Subjects

Prior Learning Assessment Course Subjects

accounting

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Courses 1-10 of 51 matches.
Intermediate Hospital Accounting   (ACC-230)   3.00 s.h.  
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Practical solutions to more difficult accounting problems arising in day-to-day hospital business operations. Uniform hospital accounting and statistics, credits and collections, third-party reimbursements, payroll accounting, inventory accounting, long-term debt and fund raising, hospital financial statements, mechanized accounting, and hospital investments. 
Accounting for Non-Accounting Majors   (ACC-110)   3.00 s.h.  
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This course is intended to provide managers and potential managers an overview of the subject of accounting, teaching both financial and managerial concepts. The course concentrates on management accounting, opening with cost terms, cost behavior, relevant information, and cost systems. It then teaches the basics of the financial accounting cycle and the nature and purpose of financial statements and financial statement analysis techniques. The course concludes with coverage of budgets, capital budgeting, and responsibility accounting. 
International Accounting   (ACC-330)   3.00 s.h.  
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Examines the financial control of multinational corporation through accounting methods and accounting dealings with foreign corporations. Comparison and analysis of the various solutions to accounting problems in foreign countries and the diversified accounting treatment of foreign operations. Financial statements from foreign corporations examined, analyzed, and converted for American interpretation. 
Cost Accounting I   (ACC-303)   3.00 s.h.  
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Course Description
This course examines the world of Cost Accounting. It reviews the nature and calculation of costs associated with delivering products and services. Students will gain experience with the fundamental analytical tools that are utilized for cost accounting, and in assessing how cost information can be used to make managerial decisions.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

  • Demonstrate how cost accounting integrates with other functions within the organization and how it provides information for decision making.
  • Utilize various types of cost systems within different types of organizations.
  • Apply fundamental cost accounting methods, processes, and calculations for planning and decision making purposes.
  • Prepare a master budget and discuss the limitations of the budgetary process on the organization.
  • Evaluate cost accounting practices for pricing decisions.
  • Discuss the impact cost accounting information has on an organization in fulfilling its mission.
  • Review cost accounting information and devise relevant recommendations for decision making.
  • Analyze and apply quantitative methods to cost accounting issues.

 
Advanced Accounting II   (ACC-402)   3.00 s.h.  
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Course Description
A review and introduction to both the concepts and technical issues associated with more advanced accounting topics. Topic coverage in ACC-402 will include an in-depth discussion of partnership accounting from initial formation to liquidation. In addition, governmental and not-for-profit accounting will be covered in detail. Finally, fiduciary accounting for estates and trusts and also debt restructuring will complete the topic coverage. Related professional pronouncements will be introduced during the term as well.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

  • Explain the use of partnerships as a business entity for financial and taxation purposes.
  • Apply Generally Accepted Accounting Principles (GAAP) to a variety of partnership accounting issues.
  • Discuss the role of the Governmental Accounting Standards Board (GASB) and its impact on financial reporting for state and local governmental entities.
  • Prepare various entries and financial statement information for state and local governmental entities.
  • Account for transactions of not-for-profit organizations.
  • Compare and contrast accounting issues as they pertain to Not-for-Profit Colleges, Universities and Health Care Organizations.
  • Discuss the accountant's role in regards to estate and trust accounting.
  • Analyze accounting issues as it pertains to corporate reorganizations, bankruptcies and liquidations.

 
Principles of Financial Accounting   (ACC-101)   3.00 s.h.  
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Course Description
Principles of Financial Accounting is designed to help you learn to record business transactions, summarize these transactions, and prepare, interpret, and use financial statements. The course begins with the accounting cycle, merchandising concerns, and financial assets and finishes with plant assets, liabilities, and stockholder's equity.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

  • Explain the need for accounting.
  • Identify users of financial accounting information.
  • Interpret the components of a transaction and explain how the general journal and general ledger relate to the process of accounting.
  • Prepare, interpret, and use basic financial statements: the income statement, the statement of owner's equity, and the balance sheet.
  • Discuss and apply the steps in the accounting cycle.
  • Explain the accounting for inventories, plant assets, liabilities, and stockholder's equity.

Available by TECEP and CLEP exam. 
Microcomputers and Accounting   (ACC-213)   3.00 s.h.  
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Course Description
introduces the student to the microcomputer and the software that is designed to perform accounting and financial functions. The course will provide the student with hands-on experience in spread sheeting and various accounting software applications.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

  • Demonstrate a working knowledge of a General Ledger Accounting software package--examples would include but is not limited to QuickBooks or Peachtree.
  • Illustrate how the use of a spreadsheet software package is used in everyday accounting situations.
  • Explain and discuss the file management tools available in computer operating systems.

 
Accounting Systems and Concepts   (ACC-340)   3.00 s.h.  
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Course Description
A practical approach to understanding and creating efficient accounting information systems that focus on a conceptual basis for transaction processing. Manual handling and processing of transactions in revenue, expenditure, payroll, and inventory cycles serves as a platform for developing and manipulating accounting information with a computerized transaction-processing and electronic database environment. Practical application of accounting knowledge is a significant aspect of course requirements.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

  • Discuss the importance of accounting systems to the accountant and the organization.
  • Explain how accounting information systems facilitate the accounting information generating processes.
  • Define and give examples of: Revenue Recognition and the Matching Concept.
  • Describe the payroll process and the reporting obligations required by federal and state governments for employers.
  • Explain effective inventory management and the inventory cycle.
  • Discuss the considerations when deciding on an accounting system for an organization: Low-end, Mid-Market and High-end systems.

 
Accounting Theory   (ACC-440)   3.00 s.h.  
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Course Description
Accounting Theory gives the successful student an understanding of the nature of the theoretical considerations which underpin generally accepted accounting principles (GAAP). Upon successful completion of this course, the student will be able to understand the difficulties of measuring income and expense; understand the difficulties of valuation; and understand contemporary issues in accounting theory

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

  • Describe the historical development of the double-entry accounting system.
  • Define GAAP; explain the need for GAAP, and the evolution of GAAP in the United States including the conceptual framework.
  • Explain the difficulties of measuring periodic income and expenses and the use of the accrual concept.
  • Describe the valuation processes for assets, liabilities, and contingencies.
  • Discuss the implications of the corporate structure and its implications on GAAP.
  • Explain the issues confronting accounting theory in the current economic environment.

 
Government/Fund Accounting   (ACC-431)   3.00 s.h.  
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Course Description
Comprehensive study of principles of Municipal Accounting with emphasis on New Jersey statues. Attention given to the Registered Municipal Accountants Examination.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes :

  • Explain the outcomes of governmental financial reporting.
  • Define the term fund and the principles of fund accounting.
  • Explain the types of funds used by a governmental entity, the characteristics of each fund, and the accounting for each fund.

 
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