Course Catalog

Course Catalog

Welcome to the Everett Community College online course catalog. It is presented in two forms.

  1. You can search for courses or programs in the catalog by Course Number or Department using the menu below.
  2. You can review descriptions of the College's history, programs, services, policies and procedures by viewing or downloading the current catalog in PDF format.

In Summer of 2008 EvCC adopted "Common Course Numbers". Check out the Common Course Numbers (CCN) for more information.

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Accounting and Bookkeeping


The Associate in Business DTA degree for business majors is a 90-credit program which includes the coursework required for transfer to a four-year college or university with junior-class standing. This is the recommended program for students who intend to earn a baccalaureate degree in any area of business administration, including accounting. Currently, individuals must hold a bachelor’s degree to sit for the CPA Exam.

The 90-credit Associate in Technical Arts (ATA) degree program in accounting is designed for those who desire an associate degree in accounting and a position as a staff accountant in industry or government. While some of the coursework required for the bookkeeping certificate and ATA degree programs may be transferable to a four-year college or university, these programs are not intended for transfer.

In addition to the Student Core Learning Outcomes, Accounting courses support the Associate in Technical Arts Degree Outcomes: demonstrate understanding of the accounting cycle and the budget process and relate to business situations; demonstrate proficiency in spreadsheets, databases and accounting software; and apply skills for recording and reporting financial data.

Faculty Advisors:

M. Eppley
425-388-9538
meppley@everettcc.edu

B. Reed
425-388-9249
breed@everettcc.edu

ACCT 110 - Small Business Accounting

Theory and practice of double-entry bookkeeping for small unincorporated businesses. Includes use of journals and ledgers, preparation of basic payroll records, worksheets, financial statements, bank statement reconciliations, and adjusting and closing entries. Emphasizes development of basic bookkeeping knowledge and skills. Not intended for transfer. Prerequisites:  MATH 070 or BUS 130 with grade of C- or higher.
ACCT 112 - Business Taxation

Fundamentals of federal income taxes for sole proprietorship form of business. Includes an overview of federal law governing payroll taxes. Presents the basic framework of federal income tax filing requirements, the determination of and adjustments to gross income, personal and business deductions and business income. Covers preparation of a basic federal income tax return using income tax software. Not intended for transfer. Prerequisites:  ACCT 110 or ACCT& 201 with a grade of C or higher. MATH 070 or BUS 130 with a grade of C- or higher.
ACCT 113 - Personal Finance

Introduction to planning, analyzing, managing, investing, growing and protecting personal financial resources. Includes money management, credit management, insurance, and investing. Prerequisites:  No prerequisites required. However, working familiarity with MS Word and Excel would be very helpful.
ACCT 215 - Computer Accounting

Introduction to computerized bookkeeping and accounting. The standard accounting cycle with supporting schedules and worksheets will be completed using various computer programs: Integrated General Ledger software, including QuickBooks, and spreadsheets. Not intended for transfer. Prerequisites:  ACCT 110 or ACCT& 201 or instructor permission.
ACCT 250 - Capstone Financial Accounting

A continuation of ACCNT &202. Focuses on an expanded study of the fundamentals of accounting; including financial accounting theory and concepts; internal controls; financial statements; financial accounting reporting, including IFRS (International Financial Reporting Standards); financial analysis; inventory; operational assets; time value of money concepts; current, long-term and contingent liabilities. Includes accounting research, written and oral communication, and ethics considerations. May be repeated two times for credit. Prerequisites:  ACCT& 202 with grade of C or higher, or instructor permission.
ACCT& 201 - Principles of Accounting I

(TE) Introductory transfer-level accounting course. Required for all business administration transfer students. Includes introduction to the financial accounting process, principles, concepts, and issues that govern the preparation and interpretation of financial statements; theory of double-entry bookkeeping; accounting procedures for service and merchandising firms; and the accounting treatment for cash, receivables, and inventory. Prerequisites:  Recommended sophomore standing or completion of ACCT 110 or instructor permission.
ACCT& 202 - Principles of Accounting II

(TE) Continuation of ACCT& 201. Focus on issues and choices involved in asset valuation, income determination, and financial statement preparation. Topics covered include treatment of long-term assets, current and long-term liabilities, short- and long-term investments, and transactions affecting stockholder equity. Also covers preparation of cash flow statements and calculation, as well as interpretation of financial performance ratios and comparative and common-size financial statements. Prerequisites:  C or higher grade in ACCT& 201 or instructor permission.
ACCT& 203 - Principles of Accounting III

(TE) Use of accounting as a tool to assist management in planning, analyzing, control, and decision making. Includes budgeting, cost behavior, cost-volume-profit analysis, standard cost systems, cost variance analysis, and capital project analysis using cash flow diagrams and present value techniques. Emphasizes accounting methods helpful in commonly encountered business decision problems. Prerequisites:  Grade of C or higher in ACCT& 202 or instructor permission.

REQUIREMENT CODE KEY

  • AAS - Option II code (if applicable)
  • C - Communication Skills
  • NS - Natural Science
  • H - Humanities
  • SS - Social Sciences
  • NS-L - Natural Science Lab
  • Q - Quantitative Skills
  • TE - Transfer Elective (A list)
  • D - Diversity course

Get Started at EvCC

Enrollment Services, Parks
Call 425.388.9219 or email Admissions

2014-2015 Current Course Catalog
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Disclaimer: The printed catalog is published every year for information purposes and is designed to assist prospective students in program planning. The information in the current catalog reflects current programs, requirements, and costs as of August 1, 2009. All information is subject to change without prior notice. Every effort is made to ensure accuracy at the time of publication; however, the catalog is not an irrevocable contract between the student and Everett Community College. Everett Comunity College reserves the right to make any change in the contents and provisions of the catalog without notice.