Course Catalog

ACC 124

Payroll Accounting

(3 credits) Pre/Co-requisite(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

Principles of Accounting I

(3 credits) Prerequisite(s): ENF 1 or ENF 2 and (competency in Math Essentials units 1-5 or MTH 120) as demonstrated through the placement and diagnostics tests or equivalent. 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. A laboratory co-requisite (ACC 213) may be required as identified by the college. Lecture 3 hours per week.

ACC 212

Principles of Accounting II

(3 credits) Prerequisite(s): ACC 211 with a grade of "C" or better. 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. A laboratory co-requisite (ACC 214) may be required as identified by the college. Lecture 3 hours per week.

ACC 215

Computerized Accounting

(3 credits) Prerequisite(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

Intermediate Accounting I

(3 credits) Prerequisite(s): ACC 212 or equivalent. 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. Lecture 3 hours per week.

ACC 222

Intermediate Accounting II

(3 credits) Prerequisite(s): ACC 221 with a grade of "C" or better. 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. Lecture 3 hours per week.

ACC 240

Fraud Examination

(3 credits) 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. Lecture 3 hours per week.

ACC 261

Principles of Federal Taxation I

(3 credits) Prerequisite(s): ENF 1 or ENF 2 as demonstrated through the placement and diagnostics tests or equivalent. 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 262

Principles of Federal Taxation II

(3 credits) Prerequisite(s): ACC 261 or instructor permission. Presents the study of federal taxation as it relates to partnerships, corporations, and other tax entities. Includes tax planning, compliance, and reporting. Lecture 3 hours per week.

ACC 275

Capstone Seminar in Accounting

(3 credits) Prerequisite(s): ACC 211, ACC 212, ACC 221. Pre or Co-requisite: ACC 222 or appropriate accounting experience and consent of instructor. Integrates knowledge in financial accounting, managerial/cost accounting, computer techniques, business ethics, general ledger, and communication skills in preparing a professional student portfolio. Provides a learning experience that allows the student to apply broad knowledge of the accounting profession through discipline specific projects; involves the integration of individual and team activities to simulate workplace situations. Lecture 3 hours per week.

ACC 297

Cooperative Education in Accounting

(3 credits) Prerequisite(s): Permission of instructor required. Supervises in on-the-job training for pay in approved business, industrial and service firms, coordinated by the college's cooperative education office. Is applicable to all occupational- technical curricula at the discretion of the college. Credit/work ratio not to exceed 1:5 hours. May be repeated for credit. 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.