Accounting

ACC 004: CRSE SPCFC STDY SKILLS-ACC104

ACC 004 is a study skills course designed for those students who require support in ACC 104. Taught by the instructor of ACC 104, with which it is content correlated, ACC 004 will include practical work with notetaking, textbook mastery, exam preparation and test taking techniques, as well as specific strategies necessary to the successful study of accounting. NOTE: ACC 004 is a credit equivalent course. Equivalent credits do not satisfy degree requirements and are not calculated in a student¿s grade point average, but they do incur tuition charges and they do count towards full-time/part-time status.

Credits: 1
Type: Lecture
Attributes: Study Skills, Remedial
Department: Business

All sections for this course:  Fall 2014  Spring 2015


ACC 100: ACCOUNTING INTRODUCTORY SEM

This course is intended to provide Accounting, Bookkeeping and BAT students with an opportunity to learn and practice skills necessary to be successful in their respective program. This course will focus on personal goals and development, career planning, study skills, curriculum management and College resources.

Credits: 1
Type: Lecture
Attributes: Intro Seminar
Department: Business

All sections for this course:  Fall 2014  Spring 2015


ACC 101: PRINCIPLES OF ACCOUNTING I

The primary purpose of this course is to enable students to analyze, record, classify, summarize, and interpret accounting data. Topics include: the accounting equation; accounting statements and reports prepared according to generally accepted accounting principles; the accounting cycle; deferrals and accruals; the accounting system and internal controls; the measurement and control of cash, receivables, inventories, plant assets including intangible assets and natural resources. This course is not for Business Administration-Transfer students.

Credits: 4
Type: Lecture
Department: Business

All sections for this course:  Fall 2014  Spring 2015


ACC 102: PRINCIPLES OF ACCOUNTING II

The primary purpose of this course is to enable students to analyze, record, classify, summarize, and interpret accounting data for sole proprietorships, partnerships, and corporations. Topics include: liabilities; partnership formation, division of earnings, and changes of ownership; corporations--capital transactions, income taxes and business decisions, financial reporting, ratio analysis, earnings measurement; the statement of cash flows; and an introduction to managerial accounting. Prerequisite: ACC 101 with a C or better.

Credits: 4
Type: Lecture
Department: Business

All sections for this course:  Fall 2014  Spring 2015


ACC 104: FINANCIAL ACCOUNTING

The primary purpose of this course is to enable students to analyze and interpret accounting data. Topics include: the accounting equation; accounting statements and reports; the accounting cycle; deferrals and accruals; the accounting system and internal controls; the measurement and control of cash, receivables, inventories, plant assets; corporations' capital transactions and business decisions, and long-term liabilities.

Credits: 4
Type: Online, Lecture
Attributes: Elective
Department: Business

All sections for this course:  Fall 2014  Spring 2015


ACC 110: PROFESSIONAL RECORDKEEPING

This course is designed to prepare the Business student with the skills necessary for the day-to-day handling of common financial functions. Topics include: basic bookkeeping procedures and preparation of financial statements, and basic budgeting.

Credits: 3
Type: Lecture
Department: Business

All sections for this course:  Fall 2014  Spring 2015


ACC 204: MANAGERIAL ACCOUNTING

The emphasis of the course is on how managers use accounting data internally in directing the affairs of organizations. The purpose of the course is to show what kind of accounting information is needed, where this information can be obtained and how this information is used by managers as they carry out their planning, control and decision making responsibilities. Prerequisites: ACC 102 with a grade of C or better or ACC 104 with a grade of C or better.

Credits: 4
Type: Online, Lecture
Attributes: Elective
Department: Business

All sections for this course:  Fall 2014  Spring 2015


ACC 205: COMPUTERIZED ACCOUNTING APPL

The primary purpose of this course is to enable students to use computer applications in an accounting environment. Students will use Quickbooks Pro to collect and summarize accounting information. In addition, students will learn how to create many different reports that are useful when managing a business. Prerequisite: BUS103 (Keyboarding), BUS109 (Excel); Prerequisite or co requisite: ACC 102

Credits: 2
Type: Online Lab, Online, Lecture, Lab
Department: Business

All sections for this course:  Fall 2014  Spring 2015


ACC 213: ACCNTNG SYSTEMS & THE COMPUTER

The purpose of this course is to familiarize the student with accounting systems and procedures with emphasis on computerized accounting systems, to acquaint the student with fundamental computer concepts and terminology, to give students hands-on computer experience through the preparation and processing of accounting related programs and software and to reinforce accounting the pry and integrate it with computer practice. Prerequisites: ACC 102 with a grade of C or better and BUS 109 and BUS 110.

Credits: 3
Type: Lecture
Department: Business

All sections for this course:  Fall 2014  Spring 2015


ACC 221: INTERMEDIATE ACCOUNTING I

This course provides an in-depth study of financial accounting concepts and procedures. The following topics will be covered: the accounting environment and accounting concepts and theory; statement of income and retained earnings; balance sheet and statement of cash flows; the time value of money; cash, temporary investments and receivables; inventories, and plant assets. Prerequisites: ACC204 with a grade of C or better

Credits: 4
Type: Lecture
Department: Business

All sections for this course:  Fall 2014  Spring 2015


ACC 241: INCOME TAX PROCEDURES

A study of the federal income tax laws as they affect individuals. Principal topics are returns, rates, exemptions, income, deductions and losses, itemized deductions, business expenses and losses, cost recovery, employee expenses, special methods for computing tax, tax credits, property transactions - basis determination, non-taxable exchanges, capital gains and losses and depreciation recapture. Prerequisite: ACC 104 or ACC 101 or permission of ACC Program Chair.

Credits: 3
Type: Lecture
Department: Business

All sections for this course:  Fall 2014  Spring 2015


ACC 260: INTERNSHIP IN ACCOUNTING

This course is designed for students participating in a cooperative education work experience. It is open to matriculated ACC students. Students are placed with selected cooperative employers for a specific number of hours (minimum 120). They participate in weekly seminars and submit a paper or report related to the work experience. A written evaluation by the employer is also submitted. Note: Sophomore status required. Prerequisite: Permission of department.

Credits: 3
Type: Lecture, Lab
Department: Business

All sections for this course:  Fall 2014  Spring 2015


ACC 271: SPECIAL STUDY PROJECT I

A special learning experience designed by one or more students with the cooperation and approval of a faculty member. Proposed study plans require departmental approval. Projects may be based on reading, research, community service, work experience, or other activities that advance the student's knowledge and competence in the field of accounting or related areas. The student's time commitment to the project will be approximately 35 - 50 hours.

Credits: 1
Type: Lecture, Independent Study
Department: Business

All sections for this course:  Fall 2014  Spring 2015


ACC 272: SPECIAL STUDY PROJECT II

Similar to ACC 271, except that the student's time commitment to the project will be approximately 70-90 hours.

Credits: 2
Type: Lecture, Independent Study
Department: Business

All sections for this course:  Fall 2014  Spring 2015


ACC 273: SPECIAL STUDY PROJECT III

Similar to ACC 271, except that the student's time commitment to the project will be approximately 105-135 hours.

Credits: 3
Type: Lecture, Independent Study
Department: Business

All sections for this course:  Fall 2014  Spring 2015