List of Courses
- Accounting
- Administration of Justice
- Administrative Support Technology
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- Engineering
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- Information Technology Essentials
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Accounting
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ACC 115 Applied Accounting (3 Cr.)
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. A laboratory corequisite (ACC 117) may be required as identified by the college. Lecture 3 hours per week.
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ACC 211 Principles of Accounting I (3 Cr.)
Presents accounting principles and their application to various businesses. Covers the accounting cycle, income determination and financial reporting. Studies services, merchandising and includes internal controls. A laboratory corequisite (ACC 213) may be required as identified by the college. Lecture 3 hours per week.
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ACC 212 Principles of Accounting II (3 Cr.)
Continues Principles of Accounting I (ACC 211) with emphasis on the application to partnerships, corporations and the study of financial analysis. Includes an introduction to cost and managerial accounting. A laboratory corequisite (ACC 214) may be required as identified by the college. Lecture 3 hours per week.
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ACC 215 Computerized Accounting (3 Cr.)
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 or corequisite: ACC 212 or equivalent. Lecture 3 hours per week.
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ACC 221 Intermediate Accounting I (3 Cr.)
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. Prerequisite: ACC 212 or equivalent. Lecture 3 hours per week.
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ACC 222 Intermediate Accounting II (3 Cr.)
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. Lecture 3 hours per week.
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ACC 225 Managerial Accounting (3 Cr.)
Presents the preparation, analysis and interpretation of accounting data for managerial decision-making. Includes cost control, capital budgeting and pricing decisions. Prerequisite: ACC 212 or equivalent. Lecture 3 hours per week.
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ACC 231 Cost Accounting I (3 Cr.)
Studies cost accounting and reporting as applied to job order, process and standard cost accounting systems. Includes cost control and other topics. Prerequisite: ACC 212 or equivalent. Lecture 3 hours per week.
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ACC 232 Cost Accounting II (3 Cr.)
Studies profit analysis and other topics. Prerequisite: ACC 231 or equivalent. Lecture 3 hours per week.
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ACC 241 Auditing I (3 Cr.)
Presents techniques of investigating, interpreting and appraising accounting records and assertions. Studies internal control design and evaluation, evidence-gathering techniques and other topics. Prerequisite or corequisite: ACC 222 or equivalent. Lecture 3 hours per week.
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ACC 242 Auditing II (3 Cr.)
Studies advanced sampling concepts, audit reports, controls, evidence, auditing standards, ethics and legal liability. Prerequisite or corequisite: ACC 241 or equivalent. Lecture 3 hours per week.
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ACC 261 Principles of Federal Taxation I (3 Cr.)
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.
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ACC 262 Principles of Federal Taxation II (3 Cr.)
Presents the study of federal taxation as it is related to partnerships, corporations and other tax entities. Includes tax planning, compliance and reporting. Lecture 3 hours per week.
