- ACC 105 - Office Accounting
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Presents practical accounting. Covers the accounting cycle-- journals, ledgers, working papers, closing of books--payrolls, financial statements, accounting forms and practical procedures.
Lecture 3 hours per week.
3 credits
- ACC 111 - Accounting I
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Presents fundamental accounting concepts and principles governing the accounting cycle, journals, ledgers, working papers, and preparation of financial statements for sole proprietorships. A laboratory co-requisite (ACC 113) may be required as identified by the college.
Lecture 3-4 hours per week.
3-4 credits
- ACC 112 - Accounting II
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Covers fundamental accounting concepts and principles governing the accounting cycle, journals, ledgers, working papers, and preparation of financial statements for sole proprietorships. A laboratory co-requisite (ACC 114) may be required as identified by the college.
Lecture 3-4 hours per week.
3-4 credits
- ACC 113 - Accounting I Laboratory
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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 114 - Accounting II Laboratory
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Provides problem-solving experience to supplement instruction in
ACC 112. Should be taken concurrently with
ACC 112, in appropriate curricula, as identified by the college.
Laboratory 2 hours per wee.
1 credits
- ACC 115 - Applied Accounting
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Presents pratical 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 199 - Supervised Study
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Assigns problems for independent study incorporating previous instruction and supervised by the instructor.
May be repeated for credit. Variable hours.
1-5 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 213 - Prin. of Accounting Laboratory I
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Provides problem-solving experience to supplement instruction in
ACC 211. Co-requisite:
ACC 211 may be required.
Laboratory 2 hours per week.
1 credits
- ACC 214 - Prin. of Accounting Laboratory II
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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
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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 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 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 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
