MATC 2021-22 Catalog

ACCTG – ADVMFG DEGREE/DIPLOMA/CERTIFICATE COURSE DESCRIPTIONS

in cost accounting, and the integration of cost accounting into the general accounting process. Prerequisite(s): Complete ACCTG-111. ACCTG-126 Credits: 3 Accounting for Managers Emphasis is placed on cost analysis, cost behavior and the use of cost data in budgetary cost control, internal pro fi t measurement, pro fi t planning, capital budgeting and decision-making. ACCTG-130 Credits: 3 Computerized Accounting This introductory QuickBooks course takes students through the procedures, controls, inputs and outputs in today’s computerized accounting systems. Students will be able to create a company fi le, process accounts receivable and accounts payable, manage time-tracking and payroll, track inventory and fi xed assets, manage budgets, maintain ledgers and journals, and create reports. Students will take the required QuickBooks Certi fi cation Exam for an extra fee. Prerequisite(s): Complete ACCTG-111, ACCTG-102 or ACCTG-110. ACCTG-140 Credits: 3 Accounting for Governmental and Nonprofit Entities Overview course in the area of governmental and not-for-pro fi t accounting. The basic concepts, techniques and terminology of fund accounting as utilized by governmental entities are emphasized. Institutional accounting for educational institutions and hospitals, and the uniqueness of accounting for not-for-pro fi t organizations and agencies, also are studied. Prerequisite(s): Complete ACCTG-110 or ACCTG-113. ACCTG-142 Credits: 2 Payroll Accounting Procedures used in computing and recording wages and salaries, payroll taxes and deductions are studied. Alternative processing systems (manual, service bureau and microcomputer) are explored. Federal and state payroll and tax regulations are studied, in addition to preparing payroll tax and information returns. ACCTG-143 Credits: 3 Payroll Accounting Applications This course is designed as an extension of ACCTG-142, Payroll Accounting. The student will develop skills in the computerized preparation of payroll records and fi ling requirements as required by federal and state law using specialized payroll software. ACCTG-145 Credits: 3 Forensic Accounting Emphasis is placed on explaining the various schemes used by employees to commit fraud, quantifying a company’s fi nancial loss from these schemes, illustrating the human factors in fraud, and preventing and detecting fraud. Prerequisite(s): Complete ACCTG-110 or ACCTG-113.

ACCTG-150

Credits: 3

ACCTG-116

Credits: 4

Accounting Practice With a Systems Approach Using source documents and a manual practice set, students will review procurement and accounts payable, billing and accounts receivable, cash control and general ledger systems. Adjusting entries will be reviewed. Students will then use QuickBooks software to complete an integrated case study with special emphasis on the general ledger, accounts payable, accounts receivable and payroll. Prerequisite(s): Complete ACCTG-116, ACCTG-130 and ACCTG-142 or ACCTG-143. ACCTG-155 Credits: 3 Applied Individual Income Tax Emphasis is placed on applying the knowledge and skills obtained in Individual Income Tax by preparing tax returns for actual clients. Tax returns are prepared using IRS software. Prerequisite(s): Complete ACCTG-121 or ACCTG-123 with minimum grade of B. ADVMFG – Advanced Introduction to Control Systems In this course, learners are introduced to basic concepts of industrial computer- controlled systems. The learner explores various types of programming using robots and PLCs, and participates in lab experiments designed to introduce programming principles, electronic inputs and outputs (analog and digital), communication between system components including ethernet protocols. Upon completion of the course, learners will be able to explain how the control processes are utilized to automate manufacturing facilities. ADVMFG-102 Credits: 3 Advanced Manufacturing Motor Controls This course examines the fundamentals of electric motors and motor control. Students will learn to recognize and draw basic symbols, use the language of motor control, and apply these in industry adopted formats. Students also will learn to draw and read ladder and wiring diagrams, and be introduced to the logic used in motor control. Learners will apply this logic to correctly interpret, install, service and wire control circuits. Wiring of panels, machines and systems also will be examined. Prerequisite(s): Complete ADVMFG-100. ADVMFG-105 Credits: 2 Introduction to Robotics In this course, learners are introduced to programming techniques for industrial robots. The learner examines teach pendant programming including I/O, routines, decision-making, six frames of positional Manufacturing (Department: 664) ADVMFG-100 Credits: 2

Intermediate Accounting A study is made of advanced accounting practices and procedures. Emphasis is placed on accounting theory as it relates to income determination and balance sheet preparation for corporate commercial enterprises. Prerequisite(s): Complete ACCTG-113 with minimum grade of C. ACCTG-117 Credits: 3 Intermediate Accounting 2 A continuation of Intermediate Accounting, completing the study of advanced accounting practices and procedures. Prerequisite(s): Complete ACCTG-116 with minimum grade of C. ACCTG-121 Credits: 4 Income Taxation The determination of individual income taxes including income, deductions, tax calculations, credits and payments is studied. Students are introduced to income tax laws as they apply to business entities such as partnerships, S-corporations, C-corporations and fi duciary tax entities. Also covered are estate and gift taxes (transfer taxes). Students will prepare individual and business tax forms related to these topics both manually and using tax software. ACCTG-122 Credits: 3 Accounting Software Applications This class focuses on implementing computer functions in an accounting environment. It will cover structuring, organizing, manipulating and analyzing fi nancial data through the use of Microsoft Excel and Access computer software. This course assumes that students have basic knowledge of accounting. Students will take the Microsoft O ffi ce Specialist Certi fi cation in Excel for an extra fee. ACCTG-123 Credits: 3 Individual Income Tax The determination of individual income taxes including income, deductions, tax calculation, credits and payments is studied. Tax forms are prepared both manually and using tax software. ACCTG-124 Credits: 3 Business Income Tax A continuation of income tax laws as they apply to individual, partnership, S-corporation, C-corporation and fi duciary tax entities. Also covered are sales taxes, personal property taxes and transfer taxes (i.e., estate and gift taxes). Students will prepare tax forms related to these topics by completing practice cases both manually and using tax software. ACCTG-125 Credits: 3 Cost Accounting Primary focus is placed on cost accumulation in the job, process and standard cost systems. Emphasis is directed to speci fi c forms, records, reports and procedures utilized

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