Accounting (ACC) at Virginia Highlands Community College


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ACC 100 - Introduction to Bookkeeping
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 113 - Accounting I Laboratory
Provides problem-solving experience to supplement instruction in ACC 111, in appropriate curricula, as identified by the college.
Laboratory 2 hours per week.
1 credits
ACC 115 - Applied Accounting
Presents practical accounting procedures for retail stores, professional individuals in firms, and personal service occupations. Covers the accounting cycle, journals, ledgers, preparation of financial statements and payrolls, and checking account management.
Lecture 3-4 hours per week.
3-4 credits
ACC 124 - Payroll Accounting
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 195 - Topics In
Provides an opportunity to explore topical areas of interest to or needed by students.
May be used also for special honors courses. May be repeated for credit. Variable hours.
1-5 credits
ACC 197 - 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.
1-5 credits
ACC 211 - Principles of Accounting I
Introduces accounting principles with respect to financial reporting. 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.
Credits 3 - 4. Lecture 3-4 hours per week. Total 3 - 4 hours per week.
A laboratory co-requisite (ACC 213) may be required as identified by the college
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 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.
Lecture 3-4 hours per week.
3-4 credits
ACC 217 - Analyzing Financial Statements
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
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 221 - Intermediate Accounting I
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
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 225 - Managerial Accounting
Presents the preparation, analysis and interpretation of accounting data for managerial decision making. Includes cost control, capital budgeting and pricing decisions. Prerequisite ACC 212 or equivalent.
Lecture 3 hours per week.
3 credits
ACC 231 - Cost Accounting I
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
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
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 275 - Capstone Seminar in Accounting
Integrates knowledge in financial accounting, managerial/cost accounting, computer techniques, business ethics, general ledger, and communication skills in preparing a professional student portfolio. Provides a learning experience that allows the student to apply broad knowledge of the accounting profession through discipline specific projects; involves the integration of individual and team activities to simulate workplace situations. Prerequisites: ACC 211, ACC 212 and ACC 221. Prerequisite or co-requisite: ACC 222.
Lecture 3 hours per week.
3 credits
ACC 295 - Topics In
Provides an opportunity to explore topical areas of interest to or needed by students.
May be used also for special honors courses. May be repeated for credit. Variable hours.
1-5 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