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Accounting (ACC)

ACC-111Intro to Accounting, 3 cr.
Introduces the basic principles of accounting and the recoding of simple business transactions using the double entry system. Includes the accounting procedures of journalizing transactions, posting to the ledger, making a trial balance, creating receipt and disbursement of cash.

ACC-131 Principles of Accounting I, 4 cr.
Accounting methods, principles and terminology needed in the preparation and understanding of the financial statements of a business enterprise. Includes a study of partnership accounting.

ACC-132 Principles of Accounting II, 4 cr.
Continuation of ACC-131, covering corporate accounting, long-term debts, financial analysis, managerial accounting and budgeting concepts. Prerequisite: ACC-131.

ACC-161 Payroll Accounting, 3 cr.
A study of payroll records and payroll taxes imposed by state and federal agencies.

ACC-221 Cost Accounting, 3 cr.
Develops an understanding of accounting methods for manufacturing and service enterprises including analysis techniques for management. Prerequisite: ACC-132

ACC-231 Intermediate Accounting I, 4 cr.
Reviews accounting procedures and reporting processes, including an in-depth analysis’ of generally applied accounting principles. Topics include the income statement, balance sheet, revenue recognition, cash and marketable securities, and notes and accounts receivable. Prerequisite: ACC-132

ACC-232 Intermediate Accounting II, 4 cr.
Continuation of ACC-231, including in-depth analysis of generally accepted accounting principles pertaining to liabilities, equities, revenues and expenses. Prerequisite: ACC-231

ACC-261 Income Tax Accounting, 3 cr.
Introduces the general theory and procedures pertaining to state and federal taxation. Studies application of laws as they pertain to income of individuals and sole proprietorships, gifts, estates and Social Security.

ACC-310 Computer Accounting, 2 cr.
Provides students with a basic understanding of the accounting cycle on microcomputers. Topics include ledgers, accounts receivable and payable, payroll, inventory and depreciation. An integrated accounting software package is introduced.

ACC-311 Computer Accounting, 3 cr.
Studies payroll records and payroll taxes imposed by state and federal agencies. The course will focus on computerized accounting records, including general ledger, accounts receivable, accounts payable, depreciation and payroll systems.

ACC-702 Certified Bookkeeper Review, 4cr.
The course is designed to prepare students for successful completion of the Certified Bookkeeper National Certification Examination.  Included in the course is a review of adjusting entries, correction of accounting errors, payroll accounting, depreciation, inventory, and internal controls and fraud prevention. Prerequisite: ACC-131

ACC-929 Individual Projects, 2 cr.
Provides experience in the application of accounting principles to a simulated retail business.  P/Q grading

ACC-941 Practicum, 3 cr.
On-the-job training experience provides the student with the opportunity to apply accounting concepts and procedures in a work situation and the opportunity to develop proper work attitudes.

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