Course Descriptions - Accounting


Accounting		Course Descriptions Main Menu Degrees and Certificates Offered

ACC 124 : PAYROLL ACCOUNTING

(3 credits) Prerequisite(s): ACC 211.

Presents accounting systems and methods used in computing and recording payroll taxes and compliance with federal and state legislation. Lecture 3 hours per week.

ACC 211-212 : PRINCIPLES OF ACCOUNTING I-II

(3 credits/3 credits) Prerequisite(s): for ACC 211: ENG 05 if required by individual student’s placement; for ACC 212: ACC 211 with a grade of “C” or better.

Presents accounting principles and their application to various businesses. Studies services, income determination, asset valuation, and financial reporting. Studies services, merchandising, and manufacturing operation, including internal controls, analysis of financial statements, cost accounting systems, and managerial concepts. Lecture 3 hours per week.

ACC 215 : COMPUTERIZED ACCOUNTING

(3 credits) Pre or Corequisite(s): ACC 211 or equivalent.

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 hours per week.

ACC 221-222 : INTERMEDIATE ACCOUNTING I-II

(3 credits/3 credits) Must be taken in sequence. Prerequisite(s): ACC 212 or equivalent.

Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, cur-rent liabilities and investments. Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users. Lecture 3 hours per week.

ACC 231 : COST ACCOUNTING I

(3 credits) Prerequisite(s): ACC 212 or equivalent.

Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. Includes cost control, profit analysis, and other topics. Lecture 3 hours per week.

ACC 241 : AUDITING I

(3 credits) Pre or Corequisite(s): ACC 222.

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 per week.

ACC 261 : PRINCIPLES OF FEDERAL TAXATION I

(3 credits) Prerequisite(s): ENG 05 if required by individual student’s placement.

Presents the study of federal taxation as it relates to individuals and entities. Includes tax planning compliance and reporting. Lecture 3 hours per week.

ACC 297 : COOPERATIVE EDUCATION IN ACCOUNTING

(3 credits) Prerequisite(s): Permission of instructor required.

Student participates in on-the-job training for pay in approved business, industrial, and service firms. Program is coordinated by the college’s Cooperative Education Office. Credit/work ratio not to exceed 1:5 hours. May be repeated for credit. Variable hours.


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Page Updated - December 5, 2005