Accounting (ACC)
- ACC 1 - Bookkeeping
- Presents a study of the complete cycle of double entry accounting.Lecture 2 hours. Laboratory 2 hours. Total 4 hours per week.3 credits
- ACC 90 - Coordinated Internship
- 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 93 - Studies In
- Covers new content not covered in existing courses in the discipline. Allows instructor to explore content and instructional methods to assess the course's viability as a permanent offering.Variable hours per week.1-5 credits
- ACC 95 - 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 96 - On-Site Training
- Specializes in career orientation and training program without pay in selected businesses and industry, supervised and coordinated by the college.Credit/work ratio not to exceed 1:5 hours. May be repeated for credit. Variable hours.1-5 credits
- ACC 97 - 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 98 - Seminar and Project
- Requires completion of a project or research report related to the student's occupational objectives and a study of approaches to the selection and pursuit of career opportunities in the field.May be repeated for credit. Variable hours.1-5 credits
- ACC 99 - 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
- 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 105 - Office Accounting
- 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 110 - Introduction to Computerized Accounting
- Introduces the computer in solving accounting problems. Focuses on the operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Co-requisite(s): ACC 111, ACC 211 or equivalent.Lecture 1-2 hours per week.1-2 credits
- ACC 111 - Accounting I
- 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 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 114 - Accounting II Laboratory
- 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
- 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 116 - Hospitality Accounting
- Applies accounting principles and practices to the hospitality industry. Studies the accounting cycle of recording, summarizing, and reporting financial information. Analyzes information from the viewpoint of the hospitality industry manager.Lecture 3 hours per week.3 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 134 - Small Business Taxes
- Introduces taxes most frequently encountered in business. Includes payroll, sales, property, and income tax.Lecture 2-3 hours per week.2-3 credits
- ACC 190 - Coordinated Internship
- 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 193 - Studies In
- Covers new content not covered in existing courses in the discipline. Allows instructor to explore content and instructional methods to assess the course's viability as a permanent offering.Variable hours per week.1-5 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 196 - On-Site Training
- Specializes in career orientation and training program without pay in selected businesses and industry, supervised and coordinated by the college.Credit/work ratio not to exceed 1:5 hours. 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 198 - Seminar and Project
- Requires completion of a project or research report related to the student's occupational objectives and a study of approaches to the selection and pursuit of career opportunities in the field.May be repeated for credit. Variable hours.1-5 credits
- ACC 199 - 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
- 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 213 - Prin. of Accounting Laboratory I
- 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
- 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 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 220 - Accounting for Small Business
- 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
- 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 212 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 230 - Advanced Accounting
- Develops the skills necessary to prepare financial statements for complex business organizations. Includes the preparation of consolidated financial statements focusing on business combinations, multinational corporations and foreign currency translation. Covers accounting for partnerships, state and local governments and nonprofit organizations. Prerequisite: ACC 222.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 232 - Cost Accounting II
- Studies profit analysis and other topics. Prerequisite ACC 231 or equivalent.Lecture 3 hours per week.3 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 262 - Prin. of Federal Taxation II
- 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 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 290 - Coordinated Internship
- 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 293 - Studies In
- Covers new content not covered in existing courses in the discipline. Allows instructor to explore content and instructional methods to assess the course's viability as a permanent offering.Variable hours per week.1-5 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 296 - On-Site Training
- Specializes in career orientation and training program without pay in selected businesses and industry, supervised and coordinated by the college.Credit/work ratio not to exceed 1:5 hours. 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
- ACC 298 - Seminar and Project
- Requires completion of a project or research report related to the student's occupational objectives and a study of approaches to the selection and pursuit of career opportunities in the field.May be repeated for credit. Variable hours.1-5 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