Accounting

Preston Wilks
509.793.2194
accounting@bigbend.edu

Accounting is often referred to as the language of business. This reference is because the primary function of accounting is to provide key financial information to business stakeholders to be used in assessing the economic performance and condition of a business. Those choosing to enter the field of accounting should have strong problem solving abilities, excellent oral and written communication skills, and quantitative skills.

Degrees and Certificates

Courses

ACCT& 201: Prin of Accounting I

Credits 5
An introduction to the steps in the accounting cycle; accounting for merchandise; the adjusting process-deferrals and accruals; financial statements; cash transactions; receivables, inventories and internal controls. This course is the first in a three-course series designed for all accounting and business majors.

ACCT& 202: Prin of Accounting II

Credits 5
An introduction to the accounting for fixed assets and depreciation, intangible assets, current liabilities, corporations, partnerships, long-term liabilities, statement of cash flows, and financial statement analysis. This course is the second in a three-course series designed for all accounting and business majors.

ACCT& 203: Prin of Accounting III

Credits 5
An introduction to managerial accounting concepts and principles, job order and process cost systems, cost-volume-profit analysis, budgeting, variances and standard costs, performance analysis for decentralized operations; differential analysis; product pricing; and capital investment analysis. This course is the third in a three-course series designed for all accounting and business majors.

ACCT 105: Introduction to Accounting

Credits 5

This course provides the student with an introductory level understanding of the fundamentals of bookkeeping and accounting. The student is provided the procedures for completing the accounting cycle for both a service entity and a merchandising entity within a single proprietorship.

ACCT 233: Intro to Payroll Taxes

Credits 2
This course offers an introduction to the proper calculation, payment, and reporting of payroll taxes incurred by businesses. The preparation of required tax returns and the various reporting periods to government agencies will also be discussed. This course is designed for the student with little or no prior experience in payroll taxes.

ACCT 260: Computer Accounting

Credits 3
A presentation of Windows based accounting techniques used in a service business and a merchandising business. Also presented is the proper use of a voucher system, departmental accounting, partnership accounting, corporate accounting, financial statement analysis, fixed assets, inventory, payroll, and accounting system setup.

ACCT 262: Introduction to QuickBooks®

Credits 2
This course offers an introduction to QuickBooks®, the nations leading accounting software package for small businesses. Basic functions and capabilities of the software will be reviewed in a hands-on environment. This course is designed for the student with little or no prior experience with QuickBooks®.