| NOTE: |
Academic Credits - The number of academic credits for each course
is the number of credits earned in one semester with successful completion
of that course.
Prerequisite and Corequisite - “Prerequisite” means that
the listed course[s] must be successfully completed with the indicated grade.
A “corequisite” may be taken in the same semester. |
| Course
# |
Course
Description |
Credits |
|
ACC 101
|
Principles of Accounting
I -- Prerequisites: "C" or better in ENG 025, ENG 032,
MAT 044 or assessment/waiver, or ACC program advisor or designee
approval. Introduces the fundamental principles, techniques,
and tools of accounting. Presents the mechanics of the accounting
cycle including collecting, recording, summarizing, analyzing, and
reporting information pertaining to service and mercantile
enterprises. Covers internal control, deferred charges, notes and
interest, valuation of receivables, payrolls, inventories, and
plant assets. 3 lecture hours. |
3
|
| |
|
|
ACC 102
|
Principles of Accounting
II -- Prerequisite: ACC 101. Continues the study of
accounting to include corporate accounting systems. Covers
preparation and analysis of financial statements and long-term
liabilities and investments. Introduces cost and managerial
procedures and statements. 3 lecture hours. |
3
|
| |
|
|
ACC 105
|
Income Tax --
Prerequisites: ACC 101 or ACC program advisor or designee
approval. Offers an overview of federal and state income tax
law for individuals including taxable income, capital gains and
losses, adjustments, standard and itemized deductions, tax credits
and appropriate tax forms. Introduces tax concepts needed by a sole
proprietorship. 3 lecture hours.
|
3
|
| |
|
|
ACC 106
|
Payroll Accounting --
Prerequisites: ACC 101 or ACC program advisor or designee
approval. Covers payroll calculating and reporting including
various federal and state withholding taxes, employer payroll
taxes, typical insurance and other arrangements affecting the
preparation of payroll registers and employees, earnings records. 3
lecture hours. |
3
|
| |
|
|
ACC 109
|
Personal Finance --
Prerequisite: ACC 101. Examines the process of setting and
achieving financial goals. Emphasizes managing financial resources,
budgeting for current expenses, projecting cash flow, and managing
short- and long-term credit. Includes use of insurance to reduce
risks and vehicles for saving and investing. 3 lecture
hours.
|
3
|
| |
|
|
ACC 111
|
Accounting Principles Lab
I -- Pre/Corequisite: ACC 101. Presents a series of
planned accounting learning problems and activities designed to
accompany concepts and theories included in a Financial Accounting
course. 3 lab hours. |
3
|
| |
|
|
ACC 112
|
Accounting Principles Lab
II -- Pre/Corequisite: ACC 102. Presents a series
of planned accounting learning problems and activities designed to
accompany concepts and theories included in a Managerial Accounting
course. 3 lab hours. |
3
|
| |
|
|
ACC 118
|
Financial Concepts for
Accounting -- Prerequisites: None. Surveys the
applications of mathematics to various business and accounting
activities. Includes a brief review of basic mathematical
operations and their subsequent application to such commercial
activities as payroll, consumer finance, business borrowing,
inventory control, pricing, depreciation, and time value of money.
3 lecture hours. |
3
|
| |
|
|
ACC 201
|
Intermediate Accounting I -- Prerequisite:
ACC 102. Studies accounting principles and applications at an
intermediate level pertaining to the income statement and balance
sheet, cash and short-term investments, receivables, inventories,
plant assets and intangible assets, current and contingent
liabilities, corrections of errors and statement of cash flows.
Includes analysis of bad debts, inventory valuation, repairs and
maintenance, depreciation of plant assets, and present value
applications. 3 lecture hours.
|
3
|
| |
|
|
ACC 203
|
Cost Accounting I -- Prerequisites: ACC 102
or ACC program advisor or designee approval. Examines the
manufacturing process in relation to the accumulation of specific
costs of manufactured products. Studies various cost accounting
report forms, material, labor control and allocation of
manufacturing costs to jobs and departments. 3 lecture hours.
|
3
|
| |
|
|
ACC 207
|
Accounting for Government and Nonprofit
Entities -- Prerequisites: ACC 101 or ACC program
advisor or designee approval. Emphasizes the similarities and
differences between government, nonprofit and commercial accounting
methods and procedures. Exposes students to the basic fund
accounting cycle for the general fund and other special funds. 3
lecture hours.
|
3
|
| |
|
|
ACC 212
|
Business Finance -- Prerequisites: MAT 111
or assessment/waiver, ACC 101, BUS 101 or ACC program advisor or
designee approval. Introduces basic tools and techniques of
financial analysis. Financial analysis includes but is not limited
to the use of ratios, common size statements, and pro forma
statements. 3 lecture hours.
|
3
|
| |
|
|
ACC 225
|
Integrated Accounting Software --
Corequisites: ENG 112, MAT 111 or higher, ACC 201, ACC 203 and
OAD 218. Uses integrated accounting software package[s] to
illustrate computerized accounting practices. The general ledger
will be integrated with accounts receivable, accounts payable, and
other accounting modules. 3 lecture hours.
|
3
|
| |
|
|
ACC 284
|
Special Topics in Accounting --
Prerequisites: ACC program advisor or designee approval.
Provides students with the opportunity to experience seminars,
workshops, and other instructional activities on topics of interest
that reinforce the concepts presented in their program area.
Contact ACC program advisor or designee for more information.
Contact hours vary.
|
1 - 5
|
|
ACC 290
|
Bookkeeping for Certification --
Prerequisites: ACC program advisor or designee approval.
This course is designed to prepare the student to pass The American
Institute of Professional Bookkeepers national examination in
preparation to become a Certified Bookkeeper. 3 lecture hours.
|
3
|
|
ACC 298
|
Field Study/Cooperative Education --
Prerequisites: ACC program advisor or designee approval.
Provides students with the opportunity to work at a job site that
is specifically related to their career objectives. Provides
on-the-job experience while earning credit toward an
associate’s degree. Contact hours vary.
|
3
|
| |
