Course Descriptions       ¤ Lewis-Clark State College Catalog   2009-2011

ACCOUNTING
(
BTS DIVISION)

Subject Number Min.
Cr.
Max.
Cr.
Description
ACCPT-101 BASIC ACCOUNTING I 3   Accounting principles and bookkeeping cycle for a
      service business, including journals, ledgers,
      adjustments, financial statements, banking
      activities, and payroll procedures.  Ten key and
      computer applications are included.
ACCPT-102 BASIC ACCOUNTING II 3   Continuation of ACCPT 101 with emphasis on
      merchandising accounting using specialized
      journals.  Other topics covered include
      uncollectible accounts, merchandise inventory,
      plant and equipment, and partnerships.  A
      comprehensive 'real-life' project will play a
      significant role in this course.  Computer
      applications are included.  Pre-requisite: ACCPT
      101 with a grade of B or better or equivalent.
ACCPT-105 PAYROLL ACCOUNTING 3   Payroll accounting systems, procedures, and
      time-keeping methods to comply with current laws
      and regulations.
      Pre-requisite:  ACCPT 101 or equivalent.
ACCPT-190 DIRECTED STUDY IN ACCOUNTING 1 6  
ACCPT-191 WORKSHOP IN ACCOUNTING 1 6  
ACCPT-192 SPECIAL TOPICS IN ACCOUNTING 1 6  
ACCPT-194 INTERNSHIP IN ACCOUNTING 1 12  
ACCPT-214 COMPUTERIZED ACCOUNTING 1 4 Introduction to computerized accounting using
      current accounting software.  The course
      integrates the normal accounting cycle for a
      service business into proper computer
      applications.  Topics include accounts receivable,
      accounts payable, bank reconciliations, and
      end-of-period procedures.  Requires previous
      accounting course work.
      Pre-requisite:  ACCPT 101 or equivalent.
ACCPT-222 INTEGRATED ACCOUNTING 3   Generic Journal-based computerized accounting for
      service and merchandising businesses formed as
      sole proprietorships, partnerships, and
      corporations.  Concepts covered include the
      accounting cycle, bank reconciliation, voucher
      systems, budgeting, purchase orders, sales orders,
      inventory, fixed assets, payroll, financial
      statement analysis, and departmentalized
      accounting.  Additional projects focus on
      integrating the accounting information with word
      processing and spreadsheet software.
      Pre-requisite:  ACCPT 101, ACCPT 102, CITPT 110 or
      equivalent.
ACCPT-231 PRINCIPLES OF ACCOUNTING I 4   Introduction to financial accounting principles,
      practices, and decision making.  Covers the
      accounting cycle, financial statements,
      merchandise, plant and equipment, inventories,
      intangibles, natural resources, and payroll.
ACCPT-232 PRINCIPLES OF ACCOUNTING II 4   Continuation of ACCPT 231 covering accounting for
      partnerships, corporations, bonds payable and
      investments, cash flow analysis, managerial
      accounting concepts, manufacturing, cost
      accounting, and budgeting.
      Pre-requisite:  ACCPT 231
ACCPT-290
DIRECTED STUDY IN ACCOUNTING
1 6  
ACCPT-291
WORKSHOP IN ACCOUNTING
1 6  
ACCPT-292
SPECIAL TOPICS IN ACCOUNTING
1 6  
ACCPT-294 INTERNSHIP IN ACCOUNTING 1 12  
ACCPT-296 COOPERATIVE EDUCATION IN ACCOUNTING 1 6  
ACCPT-390 DIRECTED STUDY IN ACCOUNTING 1 6  
ACCPT-391 WORKSHOP IN ACCOUNTING 1 6  
ACCPT-392 SPECIAL TOPICS IN ACCOUNTING 1 6
ACCPT-394 INTERNSHIP IN ACCOUNTING 1 12
ACCPT-422 INTEGRATED ACCOUNTING 3   Generic journal-based computerized accounting for
      service and merchandising businesses formed as
      sole proprietorships, partnerships, and
      corporations.  Concepts covered include the
      accounting cycle, bank reconciliation, voucher
      systems, budgeting, purchase orders, sales orders,
      inventory, fixed assets, payroll, financial
      statement analysis, and departmentalized
      accounting.  Additional projects focus on
      integrating the accounting information with word
      processing and spreadsheet software.  Students
      taking this course will be required to complete
      one additional project.
      Pre-requisite:  ACCPT 101, ACCPT 102, CITPT 110 or
      equivalent.
ACCPT-490 DIRECTED STUDY IN ACCOUNTING 1 6  
ACCPT-491 WORKSHOP IN ACCOUNTING 1 6  
ACCPT-492 SPECIAL TOPICS IN ACCOUNTING 1 6  
ACCPT-494 INTERNSHIP IN ACCOUNTING 1 12  
ACCPT-496 COOPERATIVE EDUCATION IN ACCOUNTING 1 6  
ADS-243 INTRODUCTION TO ADDICTION STUDIES 3   An intensive survey and introductory course for
      those wanting to pursue a degree minor in the
      field of substance abuse counseling and
      addictionology.  Basic information about Federal
      and State Funding streams, Federal agencies and
      their function and role in setting federal
      mandates for shaping policy and procedures that
      drive funding for the addictions field.  An
      overview of historical and current trends in the
      War on Drugs, the economy of keeping drug
      cultures alive, as well as the secret history of
      addictions will be explored.  Specifically this
      course is designed to help the student determine
      direction and professional career planning in this
      ever-changing field of treatment and prevention.
      The goal is to allow the student to gain valuable
      information and then to determine career choices
      in the various settings where treatment and
      prevention services are administered.
      Pre-requisites:  PSYC 101, PSYC 205, PSYC 442, or
      the permission of the Instructor. Cross-listed
      with PSYC 243.