Course Descriptions

Course NumberCourse TitleCreditsDescriptionCompetencies
ACC111Intro to Accounting3The 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...
ACC124Accounting Professionalism3Covers 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...
ACC131Principles of Accounting I4Introduction 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...
ACC132Principles of Accounting II4A 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 aboveLoading...
ACC161Payroll Accounting3Covers 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...
ACC165Payroll Certification Review2Covers 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...
ACC191Financial Analysis3An analytical study of accounting information and financial statements. The course focuses on the financial ratio analysis that is used to interpret data and reports for financial decision-making. Prerequisite: Successful completion of ACC 132 with a grade of "C" or aboveLoading...
ACC193Accounting Procedures/Mgmt3A 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 aboveLoading...
ACC202Accounting Cycle1Emphasizes 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 betterLoading...
ACC222Cost Accounting4An 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 aboveLoading...
ACC231Intermediate Accounting I4Emphasis 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 aboveLoading...
ACC232Intermediate Accounting II4Continuation 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 aboveLoading...
ACC251Gov't and Nonprofit Accounting3An 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 aboveLoading...
ACC261Income Tax Accounting3An 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 aboveLoading...
ACC268Business Tax3Business 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 aboveLoading...
ACC272Accounting Information Systems4Identifies 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...
ACC281Auditing3An 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 aboveLoading...
ACC311Computer Accounting3Emphasizes 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 aboveLoading...
ACC314QuickBooks Accounting3Emphasizes 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...
ACC315Sage Computerized Accounting3Emphasizes 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...
ACC351Acct Spreadsheets for Entrepre3This 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 betterLoading...
ACC353Excel for Entrepreneurs4This 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: ACC-131, with a C or better, or ACC-111, with a C or better.Loading...
ACC361Accounting Spreadsheets3Microcomputer 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...
ACC365Acct Spreadsheets/Databases4This 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 132, with a C or better, and either ACC 353, with a C or better, or CSC 110, with a C or better.Loading...
ACC850Tax Assistance Institute3An 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 aboveLoading...
ACC932Accounting Internship3An 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 946Loading...
ACC946Accounting Career Seminar1Designed 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 932Loading...