Accounting (ACC)

ACC 110 - Introduction to Computerized Accounting

Course Description

Effective: 2012-08-01

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

General Course Purpose

The general purpose of this course is to introduce students to computerized accounting software.

Course Objectives

Major Topics to be Included

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ACC 117 - Essentials of Accounting

Course Description

Effective: 2015-01-01

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

General Course Purpose

Provides students enrolled in occupational-technical programs practical knowledge and skills they can apply in future jobs or as a foundation for further study in accounting.

Course Objectives

Major Topics to be Included

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ACC 211 - Principles of Accounting I

Course Description

Effective: 2014-08-01

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.
3-4 credits

General Course Purpose

This course is designed to give the beginning business student a general understanding of the purpose of accounting, the capacity to perform basic accounting functions, and a working knowledge in financial statement preparation.

Course Prerequisites/Corequisites

A laboratory co-requisite (ACC 213) may be required as identified by the college

Course Objectives

Major Topics to be Included

Optional Topics

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ACC 212 - Principles of Accounting II

Course Description

Effective: 2015-01-01

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.
3-4 credits

General Course Purpose

This course is designed to give the beginning business student the basic ability to prepare, analyze and interpret accounting data for managerial decision making.

Course Prerequisites/Corequisites

Prerequisite: ACC 211; A laboratory corequisite (ACC 214) may be required as identified by the college

Course Objectives

Major Topics to be Included

<- Back to ACC 212

ACC 215 - Computerized Accounting

Course Description

Effective: 2014-05-01

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

General Course Purpose

This course is used in the accounting degree, accounting certificate, and accounting career studies certificate.

Course Objectives

Major Topics to be Included

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ACC 263 - Data Analytics and Statistics in Accounting

Course Description

Effective: 2019-01-01

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.
3 credits

General Course Purpose

Analytics has been defined as extensive use of data, statistical and quantitative analysis, exploratory and predictive models, and fact-based management to drive outcomes and decisions. Analytics is not only analytical methodologies and techniques used logical analysis, but also a process of transforming data into actions through analysis and insights in the context of organizational decisions making, problem solving and judgment. Analytics include a range of activities, such as standard and ad hoc reports, queries, and alerts, and quantitative models. These quantitative models include statistical analysis,forecasting/extrapolation, predictive modeling, optimization, and simulation.

Course Prerequisites/Corequisites

Prerequisite: ACC 212

Course Objectives

Major Topics to be Included

<- Back to ACC 263

ACC 264 - The Role of Accounting in Business and Society

Course Description

Effective: 2019-01-01

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.
3 credits

General Course Purpose

Overarching themes highlighted throughout these broad areas of reporting responsibility include the analysis of information related to recognition and valuation of economic events using data analytic and visualization technologies, effective communication related to accounting and economic information, as well as the importance of diversity in business, a global business mindset, objectivity and good professional judgment by business professionals.

Course Prerequisites/Corequisites

Prerequisite: ACC 212

Course Objectives

Major Topics to be Included

<- Back to ACC 264