Accounting (ACC) at Northern Virginia Community College
Distance Learning
Time of Day
Term
- 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 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 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 213 - Prin. of Accounting Laboratory I
- Provides problem-solving experience to supplement instruction in ACC 211.Laboratory 2 hours. Total 2 hours per week.
Co-requisite: ACC 211 may be required.1 credits - ACC 214 - Prin. of Accounting Laboratory II
- Provides problem-solving experience to supplement instruction in ACC 212.Laboratory 2 hours. Total 2 hours per week.
Co-requisite: ACC 212 may be required.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 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.Lecture 3 hours. Total 3 hours per week.
Prerequisite: ACC 212 or equivalent.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 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
- 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.Lecture 3-4 hours. Total 3-4 hours per week.
Prerequisite: ACC 212 or equivalent.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.Lecture 3-4 hours. Total 3-4 hours per week.
Prerequisite: ACC 221 or equivalent.3-4 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.Lecture 3 hours. Total 3 hours per week.
Prerequisite: ACC 222.3 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.Lecture 3-4 hours. Total 3-4 hours per week.
Prerequisite: ACC 212 or equivalent.3-4 credits - ACC 232 - Cost Accounting II
- Studies profit analysis and other topics.Lecture 3 hours. Total 3 hours per week.
Prerequisite: ACC 231 or equivalent.3 credits - ACC 240 - Fraud Examination
- Covers the principles and methodology of fraud detection and deterrence. Provides an introduction to the various ways fraud and occupational abuses occur, methods to identify the risk of exposure to loss from fraud, and appropriate prevention, detection, and investigation approaches.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.Lecture 3 hours. Total 3 hours per week.
Prerequisite or co-requisite: ACC 212 or equivalent.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 263 - Data Analytics and Statistics in Accounting
- Introduces the field of business analytics in accounting, finance, and business management. Focuses on the way in which enterprises such as corporations, non-profits, and governments can use data to gain insights and make better decisions. Presents the application of selected data mining techniques to support business analytics.Lecture 3 hours. Total 3 hours per week.
Prerequisite: ACC 2123 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
