Accounting (ACC) at Germanna Community College


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ACC 211 - Principles of Accounting I
Presents accounting principles/application to various businesses. Covers the accounting cycle, income determination, and financial reporting. A laboratory co-requisite (ACC 213) may be required as identified by the college.
Lecture 3-4 hours per week.
3-4 credits
ACC 212 - Principles of Accounting II
Emphasizes partnerships, corporations and the study of financial analysis. Includes and introduces cost/managerial accounting concepts. Co-requisite (ACC 214) may be required. Prerequisite: ACC 211.
Lecture 3-4 hours per week.
3-4 credits
ACC 214 - Prin. of Accounting Laboratory II
Provides problem-solving experience to supplement instruction in ACC 212. Co-requisite: ACC 212 may be required.
Laboratory 2 hours per week.
1 credits
ACC 215 - Computerized Accounting
Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Prerequisite or corequisite ACC 211 or equivalent.
Lecture 3-4 hours per week.
3-4 credits
ACC 297 - Cooperative Education
Supervises in on-the-job training for pay in approved business, industrial and service firms, coordinated by the college's cooperative education office. Is applicable to all occupational- technical curricula at the discretion of the college.
Credit/work ratio not to exceed 1:5 hours. May be repeated for credit. Variable hours.
1-6 credits
ACC 299 - Supervised Study
Assigns problems for independent study incorporating previous instruction and supervised by the instructor.
May be repeated for credit. Variable hours.
1-5 credits
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