MATC 2026-27 Catalog

ACCTG – AESTHE

ACCTG – Accounting (Department 101) ACCTG-102

ACCTG-145

Credits:3

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 a grade of C or higher. 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 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 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-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. extra fee. ACCTG-126 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 a grade of B or higher. ADVMFG – Advanced Manufacturing (Department 664) ADVMFG-100 Credits:2 Intro 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. AESTHE – Aesthetician (Department 502) AESTHE-104 Credits:3 Spa Treatments Students build on previous skills. Students are introduced to advanced techniques: deep cleansing facials, extractions, high frequency, microdermabrasion, chemical exfoliation. Students perform treatments on each other while developing skills. Prerequisite(s): Must be admitted to the Aesthetician Skin Care Therapist program (10-502-2) or the Aesthetician program (30-502-3). Completion of or currently enrolled in AESTHE-109, AESTHE-132, AESTHE-135 and AESTHE-134.

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-105 Credits:2 Introductory Excel This class focuses on implementing computer spreadsheet tools in an accounting environment. It will cover introductory features of structuring, organizing, manipulating and analyzing fi nancial data through the use of Microsoft Excel computer software. Students will take the Microsoft Of fi ce Excel Specialist Certi fi cation Exam for an extra fee. ACCTG-106 Credits:2 Advanced Excel This class focuses on implementing computer spreadsheet tools in an accounting environment. It will cover advanced features of structuring, organizing, manipulating and analyzing fi nancial data through the use of Microsoft Excel computer software. Students will take the Microsoft Of fi ce Excel Specialist Certi fi cation Exam for an extra fee. Prerequisite(s): Complete ACCTG-105 with minimum grade of C or higher. 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 a grade of C or higher.

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