Accounting (ACC) at Mountain Empire Community College
Distance Learning
Time of Day
Term
- 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.Lecture 1-2 hours. Total 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.Lecture 3-4 hours per week.
A laboratory co-requisite (ACC 113) may be required as identified by the college.3-4 credits - ACC 112 - Accounting II
- Covers fundamental accounting concepts and principles governing the accounting cycle, journals, ledgers, working papers, and preparation of financial statements for sole proprietorships.Lecture 3-4 hours per week.
Co-requisite: A laboratory co-requisite (ACC 114) may be required as identified by the college.3-4 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 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 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 hours. Total 3 hours per week.
3 credits - 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 hours. Total 3 hours per week.
Prerequisite: ACC 2113 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
