|
ACC 211 Principles of Accounting I (F, Sp, Su, 3 cr)
Presents accounting principles/application to various businesses. Covers the accounting cycle, income determination and financial reporting.
Corequisite: ACC 213.
Lecture 3-4 hours per week.
ACC 212 Principles of Accounting II (F, Sp, Su, 3 cr)
Emphasizes partnerships, corporations and the study of financial analysis. Includes and introduces cost/managerial accounting concepts.
Prerequisite: Completed ACC 211; corequisite: ACC 214.
ACC 213 Principles of Accounting Laboratory I (F, Sp, Su, 1 cr)
Provides problem-solving experience to supplement instruction in ACC 211.
Corequisite: ACC 211.
ACC 214 Principles of Accounting Laboratory II (F, Sp, Su, 1 cr)
Provides problem-solving experience to supplement instruction in ACC 212.
Corequisite: ACC 212.
Laboratory 2 hours per week.
ACC 219 Gov. & Not-For-Profit Accounting (Su, 3 cr)
Gov. & Not-For-Profit Accounting
ACC 221 Intermediate Accounting I (F, 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: Completed ACC 212 or equivalent.
Lecture 3-4 hours per week.
ACC 222 Intermediate Accounting II (Sp, 3 cr)
Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities and investments.
Prerequisite: Completed ACC 221 or equivalent.
Lecture 3-4 hours per week.
ACC 231 Cost Accounting I (Sp, 3 cr)
Studies cost accounting methods and reporting as applied to job order, process and standard cost accounting systems. Includes cost control and other topics.
Prerequisite: Completed ACC 212 or equivalent.
Lecture 3 hours per week.
ACC 241 Auditing I (Sp, 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: Completed or corequisite: ACC 212 or equivalent.
Lecture 3 hours per week.
ACC 261 Principles of Federal Taxation I (F, 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.
ACC 262 Principles of Federal Taxation II (F, Sp, 3 cr)
Principles of Federal Taxation II
ACC 290 Internship in Accounting (F, Sp, Su, 1-5 cr)
Supervised on-the-job training in approved business, industrial and service firms coordinated by the college. Applicable to all career and technical and transfer curricula at the discretion of the College. May be repeated for credit.
Variable hours per week.
