ACC 124- Payroll Accounting
Presents accounting systems and methods used in computing and recording payroll to include payroll taxes and compliance with federal and state legislation.
Prerequisite: None
Corequisite: None
Credit Hours: 3 | Lecture Hours: 3 | Contact Hours: 3
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ACC 211- Principles of Accounting I
Introduces accounting principles with respect to financial reporting. Demonstrates how decision makers use accounting information for reporting purposes. Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information.
Prerequisite: Eligible to enroll in MTH 130 or higher
Corequisite: None
Credit Hours: 3 | Lecture Hours: 3 | Contact Hours: 3
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ACC 212- Principles of Accounting II
Introduces accounting principles with respect to cost and managerial accounting. Focuses on the application of accounting information with respect to product costing, as well as its use within the organization to provide direction and to judge performance.
Prerequisite: ACC 211 (or ACC 220 for students in plan 221-212-24 - Career Studies Certificate:Small Business Management)
Corequisite: None
Credit Hours: 3 | Lecture Hours: 3 | Contact Hours: 3
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ACC 215- Computerized Accounting
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.
Prerequisite: ACC 211 or ACC 220
Corequisite: None
Credit Hours: 3 | Lecture Hours: 3 | Contact Hours: 3
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ACC 219- Government and Non-Profit Accounting
Introduces fund accounting as used by governmental and nonprofit entities. Stresses differences between accounting principles of for-profit and not-for-profit organizations.
Prerequisite: ACC 212
Corequisite: None
Credit Hours: 3 | Lecture Hours: 3 | Contact Hours: 3
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ACC 220- Accounting for Small Business
Presents practical accounting procedures for small business operations including service occupations, retail stores, and manufacturing operations. Covers the accounting cycle, journals, ledgers, preparation of financial statements and payrolls, and checking account management. Includes regulations applicable to payroll, self-employment, social security and other taxes.
Prerequisite: None
Corequisite: None
Credit Hours: 3 | Lecture Hours: 3 | Contact Hours: 3
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ACC 221- Intermediate Accounting I
Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities and investments. Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users. Expands theory and practice of accounting principles in prerequisite courses.
Prerequisite: ACC 212 (prerequisite or co-requisite); or equivalent
Corequisite: None
Credit Hours: 4 | Lecture Hours: 4 | Contact Hours: 4
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ACC 222- Intermediate Accounting II
Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments.
Prerequisite: ACC 221 or equivalent
Corequisite: None
Credit Hours: 4 | Lecture Hours: 4 | Contact Hours: 4
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ACC 231- Cost Accounting I
Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. Includes cost control and other topics. Explores the development of cost accounting tools and techniques necessary for effective decision making.
Prerequisite: ACC 212 or equivalent
Corequisite: None
Credit Hours: 3 | Lecture Hours: 3 | Contact Hours: 3
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ACC 240- Fraud Examination
Covers the principles and methodology of fraud detection and deterrence. Provides an introduction to the various ways fraud and occupational abuses occur, methods to identify the risk of exposure to loss from fraud, and appropriate prevention, detection, and investigation approaches.
Prerequisite: ACC 212
Corequisite: None
Credit Hours: 3 | Lecture Hours: 3
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ACC 241- Auditing I
Presents techniques of investigating, interpreting, and appraising accounting records and assertions. Studies internal control design and evaluation, evidence-gathering techniques and other topics.
Prerequisite: ACC 212 or equivalent (prerequisite or co-requisite)
Corequisite: None
Credit Hours: 3 | Lecture Hours: 3 | Contact Hours: 3
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ACC 261- Principles of Federal Taxation I
Presents the study of federal taxation as it relates to individuals and related entities. Includes tax planning, compliance, and reporting.
Prerequisite: None
Corequisite: None
Credit Hours: 3 | Lecture Hours: 3 | Contact Hours: 3
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ACC 262- Principles of Federal Taxation II
Presents the study of federal taxation as it relates to partnerships, corporations, and other tax entities. Includes tax planning, compliance, and reporting.
Prerequisite: ACC 211 and ACC 261
Corequisite: None
Credit Hours: 3 | Lecture Hours: 3 | Contact Hours: 3
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ACC 263- Data Analytics and Statistics in Accounting
Introduces the field of business analytics in accounting, finance, and business management. Focuses on the way in which enterprises such as corporations, non-profits, and governments can use data to gain insights and make better decisions. Presents the application of selected data mining techniques to support business analytics.
Prerequisite: ACC 212
Corequisite: None
Credit Hours: 3 | Lecture Hours: 3
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ACC 290- Coordinated Internship in Accounting
Includes supervised practice in selected business, industrial and service firms coordinated by the college. Credit/practice ratio maximum 1:5 hours. May be repeated for credit.
Coordinated Internship is an academic program that enables students to earn college credits for work experience related to their career goals. It allows students to practice the skills they have learned in the classroom in a "real job" setting. A Coordinated Internship provides the opportunity for students to gain practical work experience, make informed career decisions and achieve the advantage in a competitive job market. Internships are not arranged by the college. The student is a volunteer and is not a paid employee of the company. Students can earn from 1 to 5 credit hours depending on the number of hours available.
Prerequisite: Instructor permission
Corequisite: None
Credit Hours: 3 | Contact Hours: 240
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ACC 297- Cooperative Education in Accounting
Provides on-the-job training for pay in approved business, industrial, and service firms. Applies to all occupational-technical curricula at the discretion of the college. Credit/work ratio not to exceed 1:5 hours. Variable hours per week. May be repeated for credit.
Cooperative Education is an academic program that enables students to earn college credits for work experience related to their career goals. It allows students to practice the skills they have learned in the classroom in a "real job" setting. Cooperative Education provides the opportunity for students to gain practical work experience, make informed career decisions and achieve the advantage in a competitive job market. Employment is not arranged by the college. The student must be a paid employee of the company.
Prerequisite: Instructor permission
Corequisite: None
Credit Hours: 3 | Contact Hours: 240
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ACC 299- Supervised Study in Accounting
Provides practical experience in all areas of accounting allowing students to explore different career paths while enhancing spreadsheet skills.
Prerequisite: ACC 215, ACC 221, ACC 231, ACC 261
Corequisite: ACC 222 and ACC 241
Credit Hours: 3 | Lecture Hours: 3 | Contact Hours: 3
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