• ACCT 1005: PRACTICAL ACCOUNTING I

  2.00 Credits

  Eastern Wyoming College

  
  This is a basic course in accounting fundamentals focusing on the accounting cycle and financial statements. Double entry accrual accounting procedures are emphasized for a service business organized as a sole proprietorship. Specific areas covered include recording and posting transactions, end-of-the-period procedures, and payroll accounting. No previous knowledge of accounting is necessary. Students who have successfully completed ACCT-1005 or ACCT-1060 cannot earn additional credit in ACCT-2010. Students who have credit in ACCT-2010 cannot earn credit in ACCT-1005 or ACCT-1060. 2 hours lecture.
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• ACCT 1010: PRINCIPLES OF ACCOUNTING I

  3.00 Credits

  Eastern Wyoming College

  
  A basic course for those preparing for a bachelor's degree in business administration or accounting. Fundamental accounting concepts and procedures employed by business entities are examined. Basic areas covered include the accounting cycle, income statement, balance sheet, merchandise, cash, systems and controls, receivables, inventories, plant and intangible assets, and current liabilities. Students who have successfully completed ACCT 1050 or ACCT 1060 cannot earn credit in ACCT 1010 and those who have successfully completed ACCT 1010 cannot earn credit in ACCT 1050 or ACCT 1060. 3 hours lecture.
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• ACCT 1020: PRINCIPLES OF ACCOUNTING II

  3.00 Credits

  Eastern Wyoming College

  
  A basic course for those preparing for a bachelor's degree in business administration or accounting. This course is a continuation of ACCT 1010 with an emphasis on partnerships, corporations, bonds, foreign currency transactions, the statement of cash flows, financial statement analysis, cost accounting and variances, budgeting, and managerial profit analysis. 3 hours lecture.
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• ACCT 1050: PRACTICAL ACCOUNTING I

  2.00 Credits

  Eastern Wyoming College

  
  This is a basic course in accounting fundamentals focusing on the accounting cycle and financial statements. Double entry accrual accounting procedures are emphasized for a service business organized as a sole proprietorship. Specific areas covered include recording and posting transactions, end-of-the-period procedures, and payroll accounting. No previous knowledge of accounting is necessary. Students who have successfully completed Accounting 1050 or Accounting 1060 cannot earn additional credit in Accounting 1010. Students who have credit in Accounting 1010 cannot earn credit in Accounting 1050 or Accounting 1060. 2 hours lecture.
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• ACCT 1060: PRACTICAL ACCOUNTING II

  2.00 Credits

  Eastern Wyoming College

  
  A continuation of Accounting 1050. This course emphasizes accounting procedures for purchase and sale of merchandise, end-of-period activities for a merchandising business, a voucher system, accounts and notes receivable, inventories and long-term assets. Students who have successfully completed Accounting 1050 or Accounting 1060 cannot earn additional credit in Accounting 1010. Students who have credit in Accounting 1010 cannot earn credit in Accounting 1050 or Accounting 1060. 2 hours lecture.
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• ACCT 2010: PRINCIPLES OF ACCOUNTING I

  3.00 Credits

  Eastern Wyoming College

  
  A basic course for those preparing for a bachelors degree in business administration or accounting. Fundamental accounting concepts and procedures employed by business entitties are examined. Basic areas covered include the accounting cycle, income statement, balance sheet, merchandise, cash, systems and controls, receivables, inventories, plant and intangible assets, and current liabilities. Students who have successfully completed ACCT 1005 or ACCT 1060 cannot earn credit in ACCT 2010 and those who have successfully completed ACCT 2010 cannot earn credit in ACCT 1005 or ACCT 1060. 3 lecture hours.
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• ACCT 2020: PRINCIPLES OF ACCOUNTING II

  3.00 Credits

  Eastern Wyoming College

  
  A basic course for those preparing for a bachelors degree in business administration or accounting. This course is a continuation of ACCT 2010 with an emphasis on partnerships, corporations, bonds, foreign currency transactions, the statement of cash flows, financial statement analysis, cost accounting and variances, budgeting, and managerial profit analysis. 3 hrs lecture.
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• ACCT 2110: QUICKBOOKS ACCOUNTING

  2.00 Credits

  Eastern Wyoming College

  
  A course which provides a hands-on approach to learning how computerized integrated accounting systems function. Topics include creating a chart of accounts, recording customer and vendor transactions, processing payroll, integrating banking functions, and printing/interpreting reports. In addition, setting up a new company is covered as well as advanced topics such as exporting to Excel software and using the audit trail. No prior knowledge of computers or automated accounting is necessary; however the student must have an understanding of double-entry bookkeeping as it is utilized in a manual accounting system. 1 hour lecture, 2 hours lab.
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• ACCT 2450: COST ACCOUNTING

  3.00 Credits

  Eastern Wyoming College

  
  A systems approach examining the functional and activity or strategic-based cost management systems whereby organizations use information to plan, make decisions, and evaluate performance. Specific topics include cost estimation, CVP analysis, budgeting, variance analysis, make or buy, special orders, joint products and variable costing. 3 hours lecture.
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• AECL 1000: AGROECOLOGY

  4.00 Credits

  Eastern Wyoming College

  
  This course introduces ecological interactions that affect food producing (agricultural) systems. Lectures and laboratory exercises study the various biological components and the science of sustainable agriculture production. Features differences between developed and developing countries. Explores crises and challenges facing agriculture and global society. 3 hours lecture, 2 hours lab.
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