- 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 110 - Introduction to Computerized Accounting
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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.
Lecture 1-2 hours. Total 1-2 hours per week.
1-2 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 195 - Topics In
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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 211 - Principles of Accounting I
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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.
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
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Introduces accounting principles with respect to cost and managerial accounting. Focuses on the application of accounting information with respect to product costing, as well as its use within the organization to provide direction and to judge performance.
Lecture 3-4 hours. Total 3-4 hours per week.
Prerequisite:
ACC 211; A laboratory corequisite (ACC 214) may be required as identified by the college
3-4 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 payrolls, 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 295 - Topics In
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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
