Accounting (ACC) at Eastern Shore Community College


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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 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 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 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 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 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.
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 211 Detailed Outline
ACC 212 - Principles of Accounting II
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 212 Detailed Outline
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.
Lecture 3-4 hours per week.
3-4 credits
ACC 215 Detailed Outline