Course Catalog : Subject Area




Accounting Courses Offered @ TNCC

Course Description and Pre-requisites
ACC 115 Applied Accounting
(3 credits) Presents practical accounting procedures for retail stores, professional individuals in firms, and personal service occupations. Covers the accounting cycle, journals, ledgers, preparation of financial statements and payrolls, and checking account management. Lecture 3 hours per week.
ACC 124 Payroll Accounting
(3 credits) Prerequisite(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. Presents accounting principles/application to various businesses. Covers the accounting cycle, income determination, and financial reporting. 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. Emphasizes partnerships, corporations and the study of financial analysis. Includes and introduces cost/managerial accounting concepts. Co-requisite (ACC 214) may be required. Lecture 3 hours per week.
ACC 215 Computerized Accounting
(3 credits) Pre or Co-requisite(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): for ACC 221 is 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): for ACC 222 is ACC 212 or equivalent. Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. 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.