MATC 2024-25 Catalog

ACCTG – ADVMFG

ACCTG – Accounting (Department 101) ACCTG-102

ACCTG-150

Credits: 3

ACCTG-122

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 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 will also 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 will also be examined. Prerequisite(s): Complete ADVMFG-100. ADVMFG-113 Credits: 3 Advanced Manufacturing DC/AC Circuits 1 This course is designed for students interested in advanced manufacturing while enhancing their basic skills in electronics and mathematics. General mathematical and algebraic skills will be reinforced while being introduced to circuits using Ohm’s Law and associated principles. Hands-on circuit building exercises, basic electronic instruments, and report writing will be emphasized in the lab. Prerequisite(s): Complete MATH-115. ADVMFG-114 Credits: 3 Advanced Manufacturing DC/AC Circuits 2 This course, along with ADVMFG-113, helps complete the sequence for students requiring DC and AC electronics in advanced manufacturing technology programs, while enhancing their mathematical skills. Emphasis will include more complex circuits with the introduction and analysis of AC circuits. Students will perform laboratory experiments and prepare technical reports. Prerequisite(s): Complete ADVMFG-113. ACCTG-123 with minimum grade of B. ADVMFG – Advanced Manufacturing (Department 664) ADVMFG-102

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 Of fi ce Excel Specialist Certi fi cation Exam for an extra fee. 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 t 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 are also studied. Prerequisite(s): Complete ACCTG-110 or 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-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-113. ACCTG-142 Credits: 2

Credits: 3

BasicOf fi 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 effects 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 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 individual and business tax forms related to these topics both manually and using tax software. Intermediate Accounting A study is made of advanced accounting

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