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The Accounting Department at Columbia Gorge Community College (CGCC) offers students a two-year Associate of Applied Science degree in Accounting and a one-year Accounting Clerk certificate.
|BA 111||Introduction to Accounting||3||
Presents double-entry accounting as related to service and merchandising business. Covers accounting cycle, including journalizing, posting to the general ledger, preparation of financial statements, petty cash, bank reconciliations, combined journal, special journals and payroll. Prerequisites: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.
|BA 177||Payroll Accounting||3||
Learn fundamental skills and basic knowledge in the area of business payroll. The focus of the course is primarily in the following areas: payroll and personnel record keeping, calculation of gross pay using various methods, calculation of Social Security and Medicare taxes, calculation of federal and state income taxes, calculation of federal and state unemployment taxes, journalizing and posting payroll entries, and completing various federal and state forms. Prerequisites: BA 111 or BA 211 or instructor permission. Recommended: MTH 30 and Microcomputer experience. Audit available.
|BA 211||Principles of Accounting I||3||
Introduces financial accounting theory, including the accounting cycle, analysis and recording of transactions, and reporting financial information in accordance with generally accepted accounting principles. Recommend: MTH 60 and BA 111. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.
|BA 212||Principles of Accounting II||3||
Continues the presentation of fundamental issues begun in BA 211. Introduces statement of cash flows and financial statement analysis. Prerequisite: WR 115, RD 115 and MTH 20 or equivalent placement test scores; and BA 211. Audit available.
|BA 213||Managerial Accounting||4||
Covers accounting information from management perspective for planning, performance evaluation and for decision making purposes. Includes cost concepts, product costing, cost-volume-profit relationships, profit planning, variance analysis, responsibility accounting and capital budgeting. Prerequisite: BA 211. Audit available.
|BA 215||Basic Cost Accounting||3||
Covers cost accounting concepts, application, and techniques employed in the accumulation and reporting of manufacturing cost data. Particular attention shall be paid to job order costing, process costing, joint and by-product costing, standard costs, budgeting and analysis of variances. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement test scores; and BA 211. Audit available.
|BA 228||Computer Accounting Applications||3||
Introduces double-entry, fully-integrated computerized general ledger software. Topics include general ledger, accounts receivable, accounts payable, payroll, fixed assets, bank reconciliations, and inventory. Recommended: BA 111 or BA 211 and CAS 133. Prerequisite: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available.