Students compute wages and salaries, withholding for social security and income taxes and unemployment compensation taxes. The course also requires students to maintain payroll records and to prepare the relevant tax forms.
Governmental and Not-for-Profit Accounting
An introduction to the accounting and reporting requirements for non-profit entities. Students apply fund accounting techniques to transactions in governmental units and not-for-profit organizations.
Cost and Managerial Accounting
A survey of techniques for planning and managing costs, emphasizing manufacturing environments. Topics include master budgets, flexible budgets, variances, costs allocation, decision analysis, capital budgeting, and costs analysis.
Certified Management Accounting Review
The course provides capstone coverage of financial planning and performance, control concepts, as well as financial decision making. The course also serves as a review for the Certified Management Accountant (CMA) exam. Practice test questions are a significant part of the class.