4600 South Redwood Road Salt Lake City, UT 84123 801-957-7522
Student Services Hours: Monday - Thursday: 8 am - 7 pm | Friday: 8 am - 4:30 pm Enrollment Info:801-957-4073
Course Numbering Information:
Courses at SLCC are identified by an alphabetic prefix (two to four letters) followed by a four-digit number. Numbers beginning with a “1” generally indicate a course designed primarily for freshmen (such as ENGL 1010); numbers beginning with a “2” generally indicate courses designed primarily for sophomores (such as MATH 2010); numbers beginning with a “0” generally indicate preparatory courses that are non-transferable (such as WRTG 0990).
Accounting
ACCT 1110 - Financial Accounting I
Credits: 3 An introduction to the concepts and methods underlying the preparation of financial statements using generally accepted accounting principles. Topics covered include the accounting cycle, cash and inventories.
Credits: 3 Continuation of concepts & methods used in preparation of financial statements using generally accepted accounting principles. Includes long-term assets, liabilities, business entities, statement of cash flow & financial statement analysis.
Prerequisite:ACCT 1110 w/C- grade of higher Semester: All
Credits: 1 An optional supplement to ACCT 1120 . It will review topics covered in ACCT 1120 including receivables, plant and equipment, liabilities and business entities.
Credits: 3 An applications approach to classifying, recording, summarizing, & reporting transactions encountered in a typical business. Payroll & payroll tax reporting will also be emphasized using both manual & computerized systems.
Credits: 1 - 3 Offers supervised work experience in an industrial or governmental environment related to accounting. Credit is awarded for successful completion of specific learning objectives that provide new learning related to accounting.
Prerequisite: Complete 2 semesters in the Accounting program
Credits: 3 A broad view of accounting’s role in providing information to external users of financial information. This primary focus is the use of financial statements by investors, creditors, and other entities outside of the organization.
Credits: 1 An optional supplement to ACCT 2010. It will review topics covered in ACCT 2010 with a primary focus on the use of financial statements by investors, creditors, and other entities outside of the organization.
Credits: 3 Management accounging is the study of developing and using accounting information essential for management decisions. Topics covered are job costing, activity based costing, inventory management, cost-volume-profit relationships, operating budgets, relevant costs for non-routine decisions, and capital investment decisions.
Credits: 3 This course studies concepts essential to business success. Planning and analysis, leverage, asset management, stock valuation, and debt financing are all examined. Problem-solving with financial calculators and computer applications is taught.
Credits: 3 Covers the essentials of fund accounting, the structure used by governments. Governmental fund types, proprietary fund types, and fiduciary fund types and preparation of financial statements are covered, also not-for-profit Accounting.
Credits: 2 Analyze, conclude, and make recommendations for improvement regarding a company’s profitability; risk, including both short-term liquidity and long-term solvency; efficiency; and stockholder relations using financial statement analysis techniques. Financial statement analysis techniques include horizontal analysis, vertical analysis, ratio analysis, etc.
Credits: 4 Provides an in-depth study of financial theory and practice. Topics include the accounting cycle, financial statement preparation, revenue recognition and income determination, current assets, current liabilities and time value of money.
Prerequisite:ACCT 1120 w/C- grade or higher or ACCT 2010 w/instructor approval Semester: Fall & Spring
Credits: 4 A continuation of ACCT 2310. Topics include property, plant and equipment, other long-term assets, investments, debt securities, leases, deferred taxes, stockholders equity, and financial statement analysis.
Prerequisite:ACCT 2310 w/C- grade or higher and ACCT 1120 w/C-grade or higher Semester: Fall & Spring
Credits: 3 Introduction to federal and state income taxation for individuals, corporations and partnerships. The student will become familiar with current income tax laws and preparation of returns for the majority of taxpayers.
Credits: 3 Introduces the theoretical and practical applications of preparing accurate and complete accounting records and reports. Principles of internal control and generally accepted accounting principles will be emphasized by participation in relevant case studies.
Prerequisite:ACCT 1290 and ACCT 2410 (may be taken concurrently) Semester: Spring
Credits: 1 Presents a forum where students will be introduced to topics of current interest and demand in the field of accounting. Topics studied will vary from semester to semester.
Credits: 1-3 Presents a forum where students will be introduced to topics of current interest and demand in the field of accounting. Topics studied will vary from semester to semester. Special project is required.
Prerequisite: Variable to topic or project, contact department