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Discrete dating maine

This introductory course covers fundamental principles of accounting as related to service and merchandising sole proprietorships.This course covers small business accounting using computerized accounting software.

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Front end alignment theory, proper handling of the repaired vehicle as well as component identification is emphasized.The course exposes the specific areas of deferrals and accruals, inventory, payroll, receivables, payables, and accounting systems.Practical application will be through the use of a computerized homework system and projects.Topics include creating a chart of accounts, recording customer and vendor transactions, processing payroll, and printing reports.In addition, setting up a new company is covered, as well as advanced topics such as exporting to spreadsheet software, and using the audit trail of the computerized accounting software.Prerequisite: ACC211A study of the current tax code as it relates to corporations, partnerships, estates and trusts, along with other selected topics related to taxation of the business entity.

Also covered are estate and gift transfer taxes with time devoted to family tax planning, international taxation, and the taxation of exempt organizations.

This course is intended to give students a practical working knowledge of the current payroll laws and actual experience in applying regulations.

Students are also exposed to computerized payroll procedures.

For more information on courses and registration, contact the NMCC registration office at 207-768-2787.

Unless otherwise noted, all classes are offered on the Presque Isle Campus.

Prerequisite: ACC110 or ACC111 or permission of instructor.