Accounting (ACC) at Southside Virginia 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 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 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 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 - 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 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 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 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
