accounting

Courses Offered

ACC 124 Payroll Accounting (2 Credits)

Presents accounting systems and methods used in computing and recording payroll to include payroll taxes and compliance with federal and state legislation. Lecture 2 hours per week. Students are strongly encouraged to complete ACC 211 prior to enrolling in (or during the same semester as) this course.

ACC 198 Seminar and Project in Accounting (1-5 Credits)

Requires completion of a project or research report related to the student's occupational objective and a study of approaches to the selection and pursuit of career opportunities in the field. May be repeated for credit. Variable hours.

ACC 199 299 Supervised Study in Accounting (1-5 Credits)

Assigns problems for independent study incorporation previous instruction and supervised by the instructor. May be repeated for credit. Variable hours.


ACC 211 Principles of Accounting I (4 Credits)

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 4 hours per- week.

ACC 212 Principles of Accounting II (4 Credits)

Emphasizes partnerships, corporations and the study of financial analysis. Includes and introduces cost/managerial accounting concepts. Co-requisite (ACC214) may be required. Prerequisite: ACC 211. Lecture 4 hours per week.

ACC 215 Computerized Accounting (3 Credits)

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 co-requisite ACC 212 or equivalent. Lecture 3 hours per week.


ACC 221 Intermediate Accounting I (3 Credits)

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.

ACC 222 Intermediate Accounting II (3 Credits)

Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Prerequisite ACC 212 or equivalent. Lecture 3 hours per week.

ACC 231 Cost Accounting I (3 Credits)

Presents cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. Includes cost control, profit analysis, and other topics. Prerequisite ACC 212 or equivalent. Lecture 3 hours per week.


ACC 241 Auditing I (3 Credits)

Prerequisite or co-requisite ACC 212 or equivalent.
Presents techniques of investigating, interpreting, and appraising accounting records and assertions. Studies internal control design and evaluation, evidence-gathering techniques and other topics. Lecture 3 hours per week.

ACC 261 Principles of Federal Taxation (3 Credits)

Presents the study of federal taxation as it relates to individuals and other tax entities. Includes tax planning, compliance and reporting. Lecture 3 hours per week.

ACC 290 Coordinated Internship in Accounting (3 Credits)

Supervised on-the-job training in selected business, industrial or service firms coordinated by the college. Credit/work ratio 1:5 hours. Variable hours.


ACC 297 Cooperative Education in Accounting (3 Credits)

Supervised on-the-job training for pay in approved business, industrial and service firms coordinated by the Business and Technologies division dean. Is applicable to all career/technical curricula at the discretion of the college. Credit/work ratio not to exceed 1:5 hours. May be repeated for credit. Variable hours.

ACC 299 Supervised Study in Accounting (3 Credits)

May be repeated for credit.

Assigns problems for independent study incorporating previous instruction and supervised by the instructor. Variable hours.


The following courses are offered for online students: