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ACC 110 Introduction to Computerized Accounting (1 cr, IR)
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 hour per week.
ACC 124 Payroll Accounting (2 cr, IR)
Presents accounting systems and methods used in computing and recording payroll to include payroll taxes and compliance with federal and state legislation.
Lecture 2 hours per week.
ACC 211 Principles of Accounting I (3 cr, F/Sp/Su)
Presents accounting principles and their application to various businesses. Covers the accounting cycle, income determination, and financial reporting. Studies service and merchandising companies.
Lecture 3 hours per week.
Co-requisite: ACC 213.
ACC 212 Principles of Accounting II (3 cr, F/Sp/Su)
Continues Principles of Accounting 211 with emphasis on cost and managerial accounting.
Lecture 3 hours per week.
Prerequisite: ACC 211.
Co-requisite: ACC 214.
ACC 213 Principles of Accounting Laboratory I (1 cr, F/Sp/Su)
Provides problem-solving experience to supplement instruction in ACC 211.
Laboratory 2 hours per week.
Co-requisite: ACC 211.
ACC 214 Principles of Accounting Laboratory II (1 cr, F/Sp/Su)
Provides problem-solving experience to supplement instruction in ACC 212.
Laboratory 2 hours per week.
Co-requisite: ACC 212.
ACC 221 Intermediate Accounting I (3 cr, F)
Analyzes principal elements of accounting systems and statements.
Lecture 3 hours per week.
Prerequisite: ACC 212.
ACC 222 Intermediate Accounting II (3 cr, Sp)
Continues Intermediate Accounting I. Analyzes principal elements of accounting systems and statements.
Lecture 3 hours per week.
Prerequisite: ACC 221.
ACC 231 Cost Accounting I (3 cr, Sp)
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 hours per week.
Prerequisite: ACC 212.
ACC 241 Auditing I (3 cr, IR)
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.
Prerequisite or co-requisite: ACC 212.
ACC 261 Principles of Federal Taxation I (3 cr, F)
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.
ACC 290 Coordinated Internship in Accounting (2-4 cr, F/Sp/Su)
Supervised on-the-job training in approved business, industrial, and service firms coordinated by the College. Applicable to all career and technical and transfer curricula at the discretion of the College. May be repeated for credit.
Variable hours.
