Computerized Accounting Specialist (CAY1)  Technical Certificate of Credit

Introduces the fundamental concepts terminology and operations necessary to use computers. Emphasis is placed on basic functions and familiarity with computer use. Topics include an introduction to computer terminology the Windows environment Internet and email word processing software spreadsheet software database software and presentation software.

Introduces the basic financial accounting concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts the accounting cycle for a personal service business the accounting cycle for a merchandising business inventory cash control and receivables. Laboratory work demonstrates theory presented in class.

Introduces the intermediate financial accounting concepts that provide the student with the necessary skills to maintain a set of books for a partnership and corporation. Topics include: Fixed and Intangible Assets Current and Long-Term Liabilities (Notes Payable) Payroll Accounting for a Partnership Accounting for a Corporation Statement of Cash Flows and Financial Statement Analysis Laboratory work demonstrates theory presented in class.

Emphasizes operation of computerized accounting systems from manual input forms. Topics include: company creation (service and merchandising) chart of accounts customers transactions vendors transactions banking activities merchandise inventory employees and payroll and financial reports. Laboratory work includes theoretical and technical application.

This course covers the knowledge and skills to use spreadsheet software through course demonstrations laboratory exercises and projects. Topics and assignments will include: spreadsheet concepts creating and manipulating data formatting data and content creating and modifying formulas presenting data visually and collaborating and securing data.

Provides instruction for the preparation of individual federal income tax returns. Topics include: taxable income income adjustments schedules standard deductions itemized deductions exemptions tax credits and tax calculations.

Provides an understanding of the laws that affect a company*s payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws payroll tax forms payroll and personnel records computing wages and salaries taxes affecting employees and employers and analyzing and journalizing payroll transactions.

Emphasizes the interpretation of data by management in planning and controlling business activities. Topics include Managerial Accounting Concepts, Manufacturing Accounting using a Job Order Cost System, Manufacturing Accounting using a Process Cost System, Cost Behavior and Cost-Volume-Profit, Budgeting and Standard Cost Accounting, Flexible Budgets, Standard Costs and Variances, and Capital Investment Analysis and Budgeting. Laboratory work demonstrates theory presented in class.

Introduces the application and reinforcement of accounting and employability principles in an actual job setting. Acquaints the student with realistic work situations and provides insights into accounting applications on the job. Topics include appropriate work habits acceptable job performance application of accounting knowledge and skills interpersonal relations and development of productivity. The half-time accounting internship is implemented through the use of written individualized training plans written performance evaluation and weekly documentation or seminars and/or other projects as required by the instructor.

Introduces law and its relationship to business. Topics include: legal ethics, legal processes, business contracts, business torts and crimes, real and personal property, agency and employment, risk-bearing devices, and Uniform Commercial Code.

Introduces practical applications of concepts and techniques used to manage personal finance. Topics include: cash management time value of money credit major purchasing decisions insurance investments retirement and estate planning.