| Course Number | Course Title | Credits | Description | Competencies |
| ACC111 | Intro to Accounting | 3 | The course presents the fundamental concepts, procedures, and applications of the accounting cycle and financial statements for service and merchandising businesses as a sole proprietorship. Additional topics include cash control and payroll. | Loading... |
| ACC124 | Accounting Professionalism | 3 | Covers all aspects of accounting career goal-setting, developing prospective accounting employer lists, resume writing, job application forms, employment tests, personal appearance, interviewing and follow-up. Covers meeting presentation skills and report writing. Discusses the duties of an accounting professional to the community. Reviews office etiquette and common professional courtesy. (This course is Pass/Fail) | Loading... |
| ACC131 | Principles of Accounting I | 4 | Introduction to the basic concepts and procedures of financial accounting from a user perspective. The topics covered include: the accounting cycle, financial statements, inventory valuations, internal controls, receivables/payables, long-term assets, and corporations. | Loading... |
| ACC132 | Principles of Accounting II | 4 | A continuation of Principles of Accounting I. Introduces accounting procedures related to corporations, manufacturing and branch operations. Course also includes an introduction to capital budgeting, analysis of financial statements and decision-making by managers. Prerequisite: Successful completion of ACC 131 with a grade of "C" or above | Loading... |
| ACC161 | Payroll Accounting | 3 | Covers payroll laws, state and federal withholding taxes, state and federal forms, salary deductions including cafeteria insurance plans and pension plans, and computerized payroll software packages. | Loading... |
| ACC165 | Payroll Certification Review | 2 | Covers fundamental payroll calculations and applications. Provides students with the basic knowledge and skills required to prepare for the Fundamental Payroll Certification (FPC) exam administered by the American Payroll Association. Recommended for payroll professionals. | Loading... |
| ACC191 | Financial Analysis | 3 | An analytical study of accounting information and financial statements with project orientation approach.The course focuses on financial ratio analysis and trend analysis, providing written discussion within a Capstone project that analyzes a currently publicly traded corporation. Prerequisite: Successful completion of ACC 132 with a grade of "C" or above | Loading... |
| ACC193 | Accounting Procedures/Mgmt | 3 | A project approach to recordkeeping systems and office management. Includes topics in receivables, payables, banking records, planning and organizing, leadership and human relations and communications. Prerequisite: Successful completion of ACC 131 with a grade of "C" or above | Loading... |
| ACC202 | Accounting Cycle | 1 | Emphasizes application of accounting theory using computer-based program for financial accounting cycle. Preparation of transactions, adjusting entries, closing entries, and financial statements within a corporation. Prerequisite: ACC131 with a C or better | Loading... |
| ACC222 | Cost Accounting | 4 | An introduction to accounting concepts of product costing systems. Topics include classification of costs, process costing, job ordering costing, joint and by-product costs and standard cost systems with variable analysis. Prerequisite: Successful completion of ACC 132 with a grade of "C" or above | Loading... |
| ACC231 | Intermediate Accounting I | 4 | Emphasis on theory, standards and principles and the "why" of accounting. The framework goes beyond the procedural level to the conceptual level. Topics include preparation of income statements, balance sheets and related footnotes. Applicable FASB pronouncements are presented. Prerequisite: Successful completion of ACC 132 with a grade of "C" or above | Loading... |
| ACC232 | Intermediate Accounting II | 4 | Continuation of Intermediate Accounting I. Topics include long-term debt, investments, equity, pensions, leases, accounting changes, earnings per share and accounting for inflation. Prerequisite: Successful completion of ACC 231 with a grade of "C" or above | Loading... |
| ACC251 | Gov't and Nonprofit Accounting | 3 | An introduction to the accounting and reporting principles, standards and procedures applicable to federal, state and local government. Also includes nonprofit institutions such as hospitals and universities. Prerequisite: Successful completion of ACC 131 with a grade of "C" or above | Loading... |
| ACC252 | Gov't and Nonprofit Accounting | 4 | An introduction to the accounting and reporting principles, standards and procedures applicable to federal, state and local government. Also includes nonprofit institutions such as hospitals and universities. Prerequisite: ACC 131 with a grade of "C" or above | Loading... |
| ACC261 | Income Tax Accounting | 3 | An introduction to personal income tax. Emphasizes computation of federal and state income taxes and preparation of tax forms. Prerequisite: Successful completion of ACC 111 or ACC 131 with a grade of "C" or above | Loading... |
| ACC268 | Business Tax | 3 | Business Tax focuses on federal income tax associated with the three principal business forms: corporations, both S and C partnerships and limited liability companies. The tax issues related to formation, redemption, liquidation, reorganization and tax consequences are covered. Prerequisite: Successful completion of ACC 131 with a grade of "C" or above | Loading... |
| ACC272 | Accounting Information Systems | 4 | Identifies the information required by accountants as it relates to financial and managerial accounting. It provides an overview of the systems design and development process. Prerequisite: ACC 132 with a C or better. Prerequisite/Corequisite: ACC 353 with a C or better or CSC 110 with a C or better. | Loading... |
| ACC281 | Auditing | 3 | An introduction to auditing concepts, internal control procedures, preparation of audit programs and working papers, application of methods and procedures for conducting an audit. The legal and ethical responsibilities of auditors. Preparation of audit reports. Prerequisite: Successful completion of ACC 231 with a grade of "C" or above | Loading... |
| ACC311 | Computer Accounting | 3 | Emphasizes application of computerized financial software used in business. Topics include setting up a company, receivables, payables, inventory control, payroll, time tracking and job estimating. Prerequisite: Successful completion of ACC 111 or ACC 131 with a grade of "C" or above | Loading... |
| ACC314 | QuickBooks Accounting | 3 | Emphasizes application of QuickBooks computerized financial software used in business. Topics include recording activities in payables, receivable, inventory, accounting cycle, payroll, banking, and jobs and time tracking. Additionally new company setups and a capstone project will be completed. Prerequisite: ACC 111 with a C or better, or ACC 131 with a C or better. | Loading... |
| ACC315 | Sage Computerized Accounting | 3 | Emphasizes application of Sage computerized financial software used in business. Topics include setting up a company, receivables, payables, inventory control, payroll, banking, and job costing. Prerequisite: ACC 111 with a C or better, or ACC 131 with a C or better. | Loading... |
| ACC351 | Acct Spreadsheets for Entrepre | 3 | This course introduces the student to the benefits, uses and design of financial and accounting spreadsheets in a small business and/or entrepreneurial environment. Provides the student with knowledge of Excel spreadsheet calculations and tools and allows them to practice layout and design techniques intended to provide clear, concise data for small business analysis and decision- making. Course will emphasize designs unique to a small business environment. Prerequisite: ACC-131 with a C or better | Loading... |
| ACC353 | Excel for Entrepreneurs | 4 | This course introduces the student to the benefits, uses and design of financial and accounting spreadsheets. Provides the student with knowledge of Excel spreadsheet calculations and tools and allows them to practice layout and design techniques intended to provide clear, concise data for business analysis and decision-making. Course will emphasize designs unique to a small business environment. Students will also learn 10-key operations with an emphasis on speed and accuracy. Prerequisite or Corequisite: ACC 111 or ACC 131 | Loading... |
| ACC361 | Accounting Spreadsheets | 3 | Microcomputer operations with an emphasis on managerial uses. Includes topics in spreadsheet modeling, spreadsheet commands, manufacturing systems, budgeting and profit analysis. Prerequisites: ACC 131; ACC 351 or CSC 110 with a grade of "C" or better. | Loading... |
| ACC365 | Acct Spreadsheets/Databases | 4 | This course is the blending of spreadsheet and database knowledge needed in accounting applications. Topics covered in this course are based on decision-making requirements needed to be successful in the accounting field. They include creating and analyzing spreadsheet and database applications. Prerequisite: ACC 353 or CSC 116 with a C or better. ACC 131 with a C or better. Prerequisite or Corequisite: ACC 132 | Loading... |
| ACC850 | Tax Assistance Institute | 3 | An opportunity to participate in a volunteer income tax assistance program by applying classroom skills to actual experience. Includes training to provide free tax assistance and preparation of basic tax returns for older, handicapped and low-income taxpayers. (This course is Pass/Fail.) Prerequisite: Successful completion of ACC 261 or equivalent with a grade of "C" or above | Loading... |
| ACC930 | Accounting Internship | 2 | An opportunity to gain practical experience through on-the-job training in an approved business or governmental office. (This course is Pass/Fail.) Prerequisite: Successful completion of 12 hours of ACC courses with a grade of "C" or above. Corequisite: ACC 946 | Loading... |
| ACC932 | Accounting Internship | 3 | An opportunity to gain practical experience through on-the-job training in an approved business or governmental office. May be taken for 3 credits. (This course is Pass/Fail.) Prerequisite: Successful completion of 12 hours of ACC courses with a grade of "C" or above. Corequisite: ACC 946 | Loading... |
| ACC946 | Accounting Career Seminar | 1 | Designed to provide in-depth discussion of Accounting/Bookkeeping/Accounting Specialist work experiences. Prerequisite: Successful completion of 12 hours of ACC courses with a grade of "C" or above. Corequisite: ACC 930 | Loading... |
