MATC 2023-24 Catalog

ACCTG – ANIM

DEGREE/DIPLOMA/CERTIFICATE COURSE DESCRIPTIONS

ACCTG – Accounting (Department 101) ACCTG-102

individual and business tax forms related to these topics both manually and using tax

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-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 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 gradeof B. ANIM – Animation (Department 207) ANIM-101 Credits:3 Basic Drawing for Animators This course introduces students to the basic principles of drawing volume, shape and form in a digital environment. Students learn to color, construct and create animations in an industry standard software package. Students will explore digital painting, scene compositing, creating x-sheets, building character libraries, sync and adjusting timing as applied to animation fi lmmaking. ANIM-104 Credits:3 Principles of Character Development This course will introduce students to character development as it relates to the fi eld of computer animation. Concepts such as pose, expression, scale, squash and stretch will be explored. Students will use hand drawing techniques and traditional ‘cartoon’ style characters. Students will also learn to bring their drawings into the computer to be adjusted, modi fi ed and enhanced with Photoshop.

software. ACCTG-122

Credits:3

Credits:3

BasicO ffi ce Accounting The basic structure of accounting is presented. Emphasis is placed on the recording, classifying and summarizing phases. Particular attention is given to procedures related to administrative assistant work, such as petty cash, payroll, bank reconciliation and accounting software. ACCTG-110 Credits:3 Financial Accounting A survey course stressing a user-oriented approach to basic fi nancial statements, their content, format and use. Transactions, accounting principles and conventions are studied in terms of their e ff ects on corporate fi nancial statements. This course will not substitute for Accounting 1 (ACCTG-111) or Accounting 2 (ACCTG-113). ACCTG-111 Credits:4 Accounting 1 Accounting concepts and general principles are integrated with applications by working through the complete accounting cycle for service and merchandising enterprises. Emphasis is placed on analysis and interpretation as well as on the recording, classifying, and summarizing phases. A practice set provides practical experience using accounting theory. ACCTG-113 Credits:4 Accounting 2 A continuation of Accounting 1, focusing on assets, liabilities, and accounting for partnerships and corporations. Financial statement analysis and the cash fl ow statement are also introduced. Students perform comprehensive fi nancial analysis of a corporation. Prerequisite(s): Complete ACCTG-111 with minimum grade of C. ACCTG-116 Credits:4 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-121 Credits:4 Income Taxation The determination of individual income taxes including income, deductions, tax calculations, credits, and payments are 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

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 computer software. This course assumes that students have basic knowledge of accounting. Students will take the Microsoft O ffi ceExcel Specialist Certi fi cation Exam for an extra fee. 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 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 Quickbooks Online This introductory QuickBooks Online course takes students through the procedures, controls, inputs and outputs in today’s computer accounting systems. Students will be able to navigate 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 andNonpro fi tEntities 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 are also 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

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