Class Descriptions

 

The following courses are offered through the RTC full-time accounting programs.  
For a brief description, click your selection.

 

 

Number Title Hrs Cr. Description
Acct 100 Basic Math for  Accounting 48 2 This course prepares students for the basic math skills needed in many entry level positions.  It covers whole numbers, fractions, decimals, ratio and proportion, percent, signed numbers, geometry, units of measurement, graphs, and statistics.
Eng 075 Business  English 72 4 Business English provides students with comprehensive coverage of basic English grammar and mechanics. Students learn the rules of proper punctuations, capitalization, sentence structure and various other elements associated with successful business correspondence.
Acct 105 Computer Skills 24 1 This course provides students with an introduction to the fundamental computer skills for office employment. The student learns the components of a computer system and how they function, and is introduced to integrated software and computer applications.
APP101 Introduction to  Windows I 24 1 This one-credit module prepares students to use computers applications in the classroom and in the workplace by giving a solid foundation in the knowledge and skills needed to work in the Windows environment. Basic concepts and programs used in windows are covered. Effective use of Windows assists students in using all Windows-based applications.
APP105 Introduction to Keyboarding 24 1 This one-credit module prepares students to use computers in the classroom and in the workplace by learning the keyboard by touch and then developing keyboarding skills through continuous, focused practice at a computer keyboard.
APP115 Word Processing I 24 1 This one-credit module prepares students to word process documents in the classroom and in the workplace. Students create, edit and format documents for use in the classroom and in the business environment utilizing a major word processing package.
Acct 110 Intro to Financial Accounting 84 5 Practical accounting is taught with a vocational emphasis on analyzing, classifying, recording, summarizing and interpreting business transactions. 
Acct 124  Small Business Accounting 96 5 This course introduces the student to preprogrammed computer software used to efficiently manage general ledgers, accounts receivable, accounts payable, depreciation, inventory, payroll and financial statements in a small business. Pre-requisites: Placement into ACC 110 or completion of ACCT 110 with a 2.0 GPA or higher.
Acct 130 Cost Accounting 84 5 This course provides an introduction to cost accounting procedures relating to compiling various elements of manufacturing costs.  Topics covered include Direct Materials, Direct Labor and Factory Overhead application.  Job Order and Process Costing systems are also discussed.  In addition, evaluation techniques such as flexible budgets, standards and variances are also covered. Placement into ACC 130 or completion of ACCT& 202 with a 2.0 GPA or higher.
Acct 132 Basic Excel 72 3 An introduction to Excel and its application to accounting functions.
Acct 141 Applied Math for Accounting 72 3 This course is a continuation of Acct 100 with extra emphasis on geometry, units of measurement, graphs, and statistics. Pre-requisites: Placement into ACC 102 or ACC 103 or completion of ACCT 100 with a 2.0 GPA or higher. 
Acct 142 Algebra for the Paraprofessional 48 3 This course prepares students for the algebra needed in many positions in business and industry. It includes real numbers, linear equations and inequalities, factoring, problems solving, and rational expressions.   Pre-requisites: Placement into Math 085 or Acc 142 or completion of ACCT 141 or MATH 075 with a 2.0 GPA or higher.
Acct 143 Beginning Algebra for Accounting 24 2 This course is a continuation of ACCT 142 with extra emphasis on graphing, linear systems, and exponents and polynomials. Pre-requisites: Placement into Math 085 or ACC 103 or completion of ACCT 142 or MATH 075 with a 2.0 GPA or higher.
Acct 150 

Intro to Business  Law

 72 5 This course is intended to provide the student with an overview and application of the basic legal principles relating to the accounting and business environments. Upon completion, the student has a basic understanding of business law relating to: legal system, cyberlaw, contracts, and uniform commercial code relating to sales, warranties, products liability, and negotiable instruments. Employment law and employment discrimination are also discussed.
Hum 101 Human Relations 36 3 Students are introduced to basic human relations theory and skills. Focus is on the importance of maintaining positive relationships in a professional and diverse workplace and functioning as an effective member of work teams.
Acct 160 Human Relations in an Acct Office 24 2 Students develop their basic employment skills to levels to allow them to function successfully in a professional environment. Emphasis is on human relations skills, business leadership, business ethics, office safety and job search skills. 
Acct 179  Taxation I -  Individuals 108 5 This is a fundamental course designed to introduce the student to the preparation of federal income tax returns for individuals. Basic tax principles relating to gross income, exemptions, standard and itemized deductions, tax computation, and credits are covered.  Income or loss from business and rental activities, tax depreciation using MACRS, and capital gains and losses are also covered.   Students prepare a series of income tax returns both manually and using tax preparation software.  Students also explore researching tax questions via the internet.
Acct& 201 Prin of Accounting I 96 5 Students develop skills in recording transactions to specific areas of accounting including but not limited to: accounts receivable, inventories, plant and equipment, asset valuation, notes receivable and notes payable. Emphasis is on preparing general journal entries in accordance with Generally Accepted Accounting Principles (GAAP). This course builds upon the skills learned in ACCT 110.  Pre-requisites: Placement into ACC 210 or completion of ACCT 110 with a 2.0 GPA or higher.
Acct& 202 Prin of Accounting II 96 5 This course incorporates the basics covered in ACCT 110 and ACCT& 201 and relates them to more complex accounting functions. Topics include the corporation form of business,internal control, debt and equity, bonds, inventories, intangible assets, depreciation, statement analysis, and cash flow. This course concentrates on theory and assumes the student has some background in accounting. Pre-requisites: Placement into ACCT& 202 or completion of ACCT& 201 with a 2.0 GPA or higher.
Acct 224  Financial Applications 36 3 Models intended to provide a simulation of selected projects or responsibilities that an accounting staff may experience in the workplace. Models may include such subjects as preparing a payroll; calculating and adjusting entries; entering invoices; paying invoices; preparing a budget proposal; collecting past due accounts; preparing tax reports for state; and other varieties of projects. Pre-requisites: Placement into ACCT 224 or completion of ACCT 210 with a 2.0 GPA or higher.
Acct& 203  Prin of  Accounting III 72 5 This course is a continuation of the principles learned in ACCT 130.  Emphasis is on using accounting information to support and assist decision making.  Topics covered include cost-volume-profit analysis, budgeting, performance evaluation, and special business decisions.  Students  also present their conclusions and analysis using a variety of methods such as written memorandum, budgeted financial statements and reports, and PowerPoint slide presentations. Pre-requisites: Placement into ACCT& 203 or completion of ACCT 130 with a 2.0 GPA or higher.
Acc 232 Intermediate Excel* 96 4 A continuation of ACCT 132, expanding the student's knowledge and skills in working with Excel and Access. Pre-requisites: Completion of ACCT 132 with a 2.0 GPA or higher.
Acc 234 Advanced Excel* 72 3 A continuation of ACCT 232, expanding the student's knowledge and skills in working with Excel. Pre-requisites: Completion of ACCT 232 with a 2.0 GPA or higher.
Bus& 201 Business Law 60 5 This course is intended as a continuation of the concepts and principles covered in ACCT 150. Upon completion, the student has a basic understanding of business law relating to: business organizations, corporate financing, agency and employment, antitrust law, real and personal property.
Acc 273  Govern. and Non-Profit Acctg** 60 5 Students develop skills in accounting and financial reporting for not-for-profit organizations and state and local governments. Topics include general and special fund accounting for state and local governments, hospitals, charities, foundations, colleges, and universities.
Acct 275  Taxation 2 - Business Entities 96 5 This course focuses on payroll taxes and preparation of forms 940 and 941.  Finally, business taxes for the state of Washington are reviewed, including the Washington Business and Occupation tax, and State Unemployment Tax. Calculations of, FICA taxes, FIT withholdings, and FUTA taxes. In addition basic partnership and corporation federal income tax returns are reviewed. 
Acct 294  Cooperative Work Experience 72 2 A cooperative work experience option may be available to qualified, approved students, allowing them to receive credit for work experience appropriate to their training.  Through cooperative work experience students have the opportunity to apply learned skills and gain actual on-the-job experience while completing their course of study. 
Eng 101 English Composition 60 5 Please see current Class Schedule or RTC website (www.rtc.edu/Programs/GeneralEducation/) for course description.
Math 95 Intermediate Algebra 60 5 Please see current Class Schedule or RTC website (www.rtc.edu/Programs/GeneralEducation/) for course description.
Math 110 College Algebra 60 5 Please see current Class Schedule or RTC website (www.rtc.edu/Programs/GeneralEducation/) for course description.
Psy 101 General Psychology 60 5 Please see current Class Schedule or RTC website (www.rtc.edu/Programs/GeneralEducation/) for course description.
Spch 101  Speech Communications 60 5 Please see current Class Schedule or RTC website (www.rtc.edu/Programs/GeneralEducation/) for course description.