- ACC 100 - Introduction to Bookkeeping
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Presents the accounting cycle, focusing on the routine recording of data in journals and ledgers. Includes payroll preparation and practical procedures.
Lecture 4 hours. Laboratory 2 hours. Total 6 hours per week.
5 credits
- ACC 124 - Payroll Accounting
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Presents accounting systems and methods used in computing and recording payroll to include payroll taxes and compliance with federal and state legislation.
Lecture 2-3 hours per week.
2-3 credits
- ACC 210 - Advanced Bookkeeping
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Emphasizes the complexities of bookkeeping. Stresses methods to avoid typical pitfalls in preparation for the Certified Bookkeeper exam.
Lecture 3-4 hours per week.
3-4 credits
- ACC 211 - Principles of Accounting I
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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
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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 215 - Computerized Accounting
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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 217 - Analyzing Financial Statements
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Explains the generation and limitations of data, techniques for analyzing the flow of a business's funds, and the methods of selecting and interpreting financial ratios. Offers analytical techniques through the use of comprehensive case studies. Prerequisite:
ACC 211.
Lecture 3 hours per week.
3 credits
- ACC 219 - Gov't. and Non-Profit Accounting
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Introduces fund accounting as used by governmental and nonprofit entities. Stresses differences between accounting principles of for-profit and not-for-profit organizations. Prerequisite
ACC 212 or equivalent.
Lecture 3 hours per week.
3 credits
- ACC 220 - Accounting for Small Business
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Presents practical accounting procedures for small business operations including service occupations, retail stores, and manufacturing operations. Covers the accounting cycle, journals, ledgers, preparation of financial statements and payrools, and checking account management. Includes regulations applicable to payroll, self-employment, social security and other taxes.
Lecture 3 hours per week.
3 credits
- ACC 221 - Intermediate Accounting I
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Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities and investments. Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users. Prerequisite
ACC 212 or equivalent.
Lecture 3-4 hours per week.
3-4 credits
- ACC 222 - Intermediate Accounting II
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Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Prerequisite
ACC 221 or equivalent.
Lecture 3-4 hours per week.
3-4 credits
- ACC 231 - Cost Accounting I
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Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. Includes cost control and other topics. Prerequisite
ACC 212 or equivalent.
Lecture 3-4 hours per week.
3-4 credits
- ACC 241 - Auditing I
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Presents techniques of investigating, interpreting, and appraising accounting records and assertions. Studies internal control design and evaluation, evidence-gathering techniques and other topics. Prerequisite or co-requisite
ACC 212 or equivalent.
Lecture 3 hours per week.
3 credits
- ACC 261 - Prin. of Federal Taxation I
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Presents the study of federal taxation as it relates to individuals and related entities. Includes tax planning, compliance, and reporting.
Lecture 3 hours per week.
3 credits
- ACC 262 - Prin. of Federal Taxation II
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Presents the study of federal taxation as it relates to partnerships, corporations, and other tax entities. Includes tax planning, compliance, and reporting.
Lecture 3 hours per week.
3 credits
- ACC 290 - Coordinated Internship
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Supervises on-the-job training in selected business, industrial or service firms coordinated by the college.
Credit/practice ratio not to exceed 1:5 hours. May be repeated for credit. Variable hours.
1-5 credits
- ACC 297 - Cooperative Education
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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
