Accounting Courses

This course introduces the basic elements of an accounting system such as: double entry accounting, debits and credits, financial statements, and the accounting cycle. The course is intended to be the first accounting course for students who have not taken high school accounting or have no accounting experience.

This course studies generally accepted accounting principles for corporations, sole proprietorships, and partnerships. Students will be exposed to accounting ethics, financial statement reporting, and other financial accounting concepts.

This course extends the accounting concepts studied in Financial Accounting and focuses on the informational needs of a company's internal management. This course of study will introduce students to the concepts of development, interpretation, and uses of accounting reports and supplementary information for management planning, control, and decision-making.

This course introduces the subject of payroll by presenting the federal and state rules and regulations governing employment, compensation, and payroll taxes. It takes the student step-by-step through the entire payroll process from timekeeping, computation of gross earnings, determining federal income tax and other payroll tax withholding; to preparing and distributing the payroll; to recording or accounting of wages, tax liabilities, and payment or deposits and required government documents.

This course focuses on the application of statistical analysis methods for data analysis and visualization, emphasizing decision-making and informational purposes within business and accounting contexts. Students will work with software such as Microsoft Excel, PowerBI, and Tableau to analyze techniques. The course will also cover the AMPS model for effective decision-making, helping student develop a deeper understanding of data-driven strategies in the business world. 

A comprehensive study of the federal tax structure and the application of the principles related to specific tax problems. Emphasis is placed on minor research and solving various tax problems.  Students will also explore how tax software is utilized in preparing tax returns.

A study of the principles and techniques of cost accounting with emphasis on the structure of cost accounting systems, summarizing and reporting of cost information. Topics include job order, process, and standard cost systems, analysis of the flow of costs in the accounting for materials, labor, and overhead in the manufacturing process. Additional topics include the preparation of various budgets and budget analysis. An introduction to computerized integrated manufacturing systems including just-in-time inventory and activity-based costing is reviewed and analyzed.

The internship provides students with the opportunity to gain valuable work experience in an actual accounting or business organization. Students will be evaluated by their actual supervisors, conduct their own self-evaluation, apply classroom concepts on the job, complete an assignment that will demonstrate the student's understanding of the importance of job-related experience, and keep a log of hours worked. Students are required to meet with their instructor on a periodic basis during the semester. 

A specialized program of study directly related to the department's area of expertise. The course is arranged between a faculty member and student and takes into consideration the needs, interests and background of the student.

Courses are offered to accommodate special interests of students and/or faculty. Typically, the course will cover new material not currently contained in the curriculum at ECC.

The Accounting Capstone course will assess the student's success in the study of the body of course work in the program. Students will demonstrate their knowledge of and application of the program's goals and competencies. In the course students will focus on business strategies, ethics, and problem solving. Students will be required to produce an overview which demonstrates the outcome of their efforts in the course and participate in required exit testing.