Accounting (ACC)


 
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ACC 1 - Bookkeeping
Presents a study of the complete cycle of double entry accounting.
Lecture 2 hours. Laboratory 2 hours. Total 4 hours per week.
3 credits
ACC 90 - Coordinated Internship
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 93 - 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 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 96 - 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 97 - 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.
1-5 credits
ACC 98 - 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 99 - Supervised Study
Assigns problems for independent study incorporating previous instruction and supervised by the instructor.
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 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 110 Detailed Outline (VCCS Faculty & Staff Only) icon
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 117 - Essentials of Accounting
Covers financial statements, internal control requirements for safeguarding assets, and accounting procedures necessary to complete the entire accounting cycle, including journals, ledgers, and financial statements.
Credits - 3. Lecture - 3 hours per week. Total contact - 3 hours per week.
3 credits
ACC 117 Detailed Outline (VCCS Faculty & Staff Only) icon
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 190 - Coordinated Internship
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 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 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 196 - 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 197 - 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.
1-5 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 199 - Supervised Study
Assigns problems for independent study incorporating previous instruction and supervised by the instructor.
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 211 Detailed Outline icon
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 211
3 credits
ACC 212 Detailed Outline icon
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 215 Detailed Outline (VCCS Faculty & Staff Only) icon
ACC 216 - Inventory, Receivable, and Payable Accounting
Identify the roles and responsibilities and comprehensive accounting functions associated with retail service and manufacturing operations. Focuses on transactional accounting in inventory accounts receivable, accounts payable and cash in addition to internal controls over assets.
Lecture 2 hours. Total 2 hours per week.
Prerequisite: ACC 117
2 credits
ACC 216 Detailed Outline (VCCS Faculty & Staff Only) icon
ACC 217 - Analyzing Financial Statements
Explains the generation and limitations of data, techniques for analyzing the flow of a business's funds, and the methods of selecting and interpreting financial ratios. Offers analytical techniques through the use of comprehensive case studies.
Lecture 3 hours. Total 3 hours per week.
Prerequisite: ACC 211.
3 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 212
3 credits
ACC 263 Detailed Outline (VCCS Faculty & Staff Only) icon
ACC 264 - The Role of Accounting in Business and Society
Presents a comprehensive view of the role and relevance of accounting in business and society, by public and private sector organizations. Focuses on information needs for external reporting to investors and creditors, internal management planning and control decisions, assessment of risks and internal controls, and regulatory oversight.
Lecture 3 hours. Total 3 hours per week.
Prerequisite: ACC 212
3 credits
ACC 264 Detailed Outline (VCCS Faculty & Staff Only) icon
ACC 275 - Capstone Seminar in Accounting
Integrates knowledge in financial accounting, managerial/cost accounting, computer techniques, business ethics, general ledger, and communication skills in preparing a professional student portfolio. Provides a learning experience that allows the student to apply broad knowledge of the accounting profession through discipline specific projects; involves the integration of individual and team activities to simulate workplace situations.
Lecture 3 hours. Total 3 hours per week.
Prerequisites: ACC 211, ACC 212 and ACC 221. Prerequisite or co-requisite: ACC 222.
3 credits
ACC 290 - Coordinated Internship
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 293 - 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 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
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
ACC 299 - Supervised Study
Assigns problems for independent study incorporating previous instruction and supervised by the instructor.
May be repeated for credit. Variable hours.
1-5 credits