Centralia College correspondence courses may vary slightly quarter to quarter. Following courses are not offered for the spring semester. Practical Accounting I, ACCT 110X - accounting theory as applied to bookkeeping systems small business and professional organizations; the development of the accounting cycle; prerequisite: no deficiency in Basic Math. 3 credits Practical Accounting II, ACCT 120X - accounting theory as applied to bookkeeping systems small business and professional organizations. Besides, this course includes payroll, merchandise sales and purchases, cash receipts and payments, worksheet, adjusting and closing entries, and annual financial statements; prerequisite: ACCT 110. 3 credits Principles of Accounting I, ACCT& 201X - is suitable for all students interested in business. Emphasis is on fundamental principles of double-entry accounting and preparation of financial statements in the context of a single proprietorship; prerequisite: no deficiencies in math and reading. 5 credits Principles of Accounting II, ACCT& 202X - accounting for plant assets, payroll, accruals and deferrals, partnerships, and corporations, prerequisite: ACCT 210. 5 credits Principles of Accounting III - provides knowledge of accounting for departments and branches, cost accounting in a manufacturing environment, budgeting, analysis, and consolidated statements; prerequisite: ACCT 220. Governmental Accounting, ACCT 250X - covers all aspects of accounting for nonprofit entities: state, local, school, college, university, and/or health care agencies. Here, you can learn about fund accounting and specific accounting and financial reporting considerations for nonprofit entities. The course involves the study of relationships of the budgetary process to the control of expenditures with budget authorization. Also study the sources, classifications and availability of revenues to meet expenditures. 5 credits Tuition per 1 credit hour: Resident - $85.80 Nonresident - $99.00 International - $257.00
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