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Competency in Math Essentials MTE 1-3 as demonstrated through the placement and diagnostic tests, or by satisfactorily completing the required MTE units, or equivalent. [view & print course content summary] ACC 134 Small Business Taxes 3 cr.

Introduces taxes most frequently encountered in business. Studies the fundamentals of income tax preparation of business taxes for small businesses organized as proprietorships, partnerships, limited liability companies, and S-corporations.

Although there is general agreement that the original building was a first-century CE synagogue, both Jews and Christians claim it as their own relying on a statement by Epiphanius (CE ca. Writing late in the fourth century, he claimed that when the Roman emperor Hadrian (CE 76-138 ) visited Jerusalem (ca.

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Christians regard this location as that of the ancient venue of the Upper Room or Cenacle.

Christians argue that the present-day remains are those of the small Judeo-Christian synagogue, which Epiphanius called a Church of God, constructed on the site of the Upper Room by Judeo-Christian refugees returning from Pella about CE 73.

Jews claim it as one of the seven synagogues of the Jews observed by Hadrian.

Prepares students to complete the Certified Bookkeeper examination given by the American Institute of Public Bookkeepers (AIPB) utilizing a review course prepared by the AIPB. Demonstrates how decision-makers use accounting information for reporting purposes.

Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information.

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