Bookkeeping and Payroll Accounting Courses and Descriptions

Courses Required for the Diploma in Bookkeeping and Payroll Accounting Program

Minimum semester credit hours requirements for graduation:

• Diploma in Bookkeeping and Payroll Accounting: 25

Required Courses

All courses, 23 semester credit hours, are required.

AC 103 Accounting I

This introductory accounting course provides the practical application of the concepts and principles of the accounting cycle for service businesses. Topics include an overview of accounting concepts and procedures; analyzing and recording transactions; beginning the accounting cycle by journalizing, posting, and working with the trial balance; using worksheets, financial statements, and adjusting entries; completing the accounting cycle with adjusting, closing, and post-closing trial balance; working with cash and its control; working with accounting systems, journals, internal controls and an introduction to cash flow management. 3.0 credit hours. Prerequisite: IS 102 Computers and Application Software.

AC 110 Payroll Accounting

This is a comprehensive payroll accounting course providing practical application of the concepts and principles of payroll accounting including payroll law. Payroll law topics include the Fair Labor Standards Act, FUTA and SUTA tax, FICA, SECA, and the Civil Rights Act of 1964. Payroll accounting transaction topics include payroll record keeping and payroll law; computing payroll; computing payroll taxes, social security taxes, self-employment, FUTA and SUTA taxes and completing government forms (941); income tax withholding (employer and employee); and analyzing and journalizing payroll transactions as well as comprehensive hands-on project to reinforce practical application of these concepts. This course also provides a tutorial in ADP payroll. Upon completing this tutorial, the student will gain a certificate in ADP Payroll. 3.0 credit hours. Prerequisite: AC 103 Accounting I.

AC 205 Accounting II

This accounting course provides practical application of the concepts and principles of the accounting cycle for merchandising businesses with an emphasis upon partnerships and the analysis of financial statements. Topics include accounting for partnerships, accounting for long-term assets and liabilities, managing inventory, investing in capital assets, preparing and using cash flow statements; and the analysis and interpretation of financial statements. 3.0 credit hours. Prerequisite: AC 103 Accounting I.

BU 106 Introduction to Management

This course introduces the environment of the American business with an overview of various topics that serve as a foundation for further study of business. Topics include the environments in which businesses operate, the organizational structures of businesses, management functions in an enterprise, and the challenges of managing marketing, operations, information technology, finance, and human resources. 3.0 credit hours. Prerequisite: None.

IS 102 Computers and Application Software

This course provides an introduction to operating systems, browsers, and email as well as word processing, presentation, spreadsheets, and database applications. 4.0 credit hours. Prerequisite: None.

IS 160 Spreadsheets

This course presents the practical application of the concepts and features of a leading spreadsheet package Topics include using and managing worksheets and workbooks; applying formatting and style features; working with data, formulas, and functions; managing charts and graphics; working with outlines, views, and reports; automating tasks with the macro feature; using auditing tools, collaborative tools, and hyperlinks; and integrating with other programs. 4.0 credit hours. Prerequisite: IS 102 Computers and Application Software.

MA 175 Business Mathematics

This course provides instruction in the mathematical operations associated with the retail, banking, and accounting industries. Topics include decimals, fractions, and percentages; bank services; interest and payment plans; purchase orders and invoices; selling prices and mark-ups; and payroll and inventory procedures. 3.0 credit hours. Prerequisite: None.

Herzing University student data for Accounting programs