ACC 004. COURSE SPECIFIC STUDY SKILLS FOR ACC 104
1 lec. 0 lab. 1 cr. hr. (1 credit equivalent)

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.

ACC 100. ACCOUNTING INTRODUCTORY SEMINAR
1 lec. 0 lab. 1 cr. hr.

This course is intended to provide accounting students with an opportunity to learn and practice skills necessary to be successful in the Accounting Program and in an accounting career. This course will focus on personal goals and development, career planning, study skills, curriculum management, and college resources,
including e-mail and the Internet.

ACC 101. PRINCIPLES OF ACCOUNTING I
4 lec. 0 lab. 4 cr. hrs.

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.

ACC 102. PRINCIPLES OF ACCOUNTING II
4 lec. 0 lab. 4 cr. hrs.

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.

ACC 104. FINANCIAL ACCOUNTING
4 lec. 0 lab. 4 cr. hrs.

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.

ACC 110. PROFESSIONAL RECORDKEEPING
3 lec. 0 lab. 3 cr. hrs.

This course is designed to prepare the modern office worker with the
skills necessary for the day-to-day handling of common financial functions. Topics include: maintaining payroll, invoicing customers, maintaining receivables, maintaining payables, paying bills, balancing cash and receipts, preparing bank deposits, reconciling bank statements, recording and processing data manually as well as recording and processing data using an automated accounting information system, preparation of financial statements and basic budgeting.

ACC 201. COST ACCOUNTING
3 lec. 1 lab. 3 cr. hrs.

An in-depth study of manufacturing operations and management’s role in decision making and control. Topics include cost accumulation and control; accounting for materials, labor and manufacturing overhead; job order and process cost systems; direct costing and product costing; the use of standard costs, variance analysis, and techniques for decision making.
Prerequisite: ACC 104 or ACC 102 with a grade of C or better.

ACC 204. MANAGERIAL ACCOUNTING
4 lec. 0 lab. 4 cr. hrs.

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.
Prerequisite: ACC 104 with a grade of C or better.

ACC 205. COMPUTERIZED ACCOUNTING APPLICATIONS
2 lec. 1 lab. 2 cr. hrs.

This course is designed to introduce the student to the use of the microcomputer in an accounting environment and give the student the skills necessary to record and process accounting transactions. The student will be required to apply accounting knowledge by using the tools provided by modern technology in recording, analyzing and reporting financial information. The course will be devoted to the preparation of accounting information both manually and electronically including general ledger, spreadsheet software and the operating system.
Prerequisites: BUS103 and BUS109;
Pre-or Co-requisite ACC 102.

ACC 213. ACCOUNTING SYSTEMS AND THE COMPUTER
3 lec. 0 lab. 3 cr. hrs.

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, and to give students hands-on computer experience through the preparation and processing of accounting problems using current accounting software, e-mail and the Internet.
Prerequisites: ACC 102 with a grade of C or better and BUS 109 and BUS 110.

ACC 221. INTERMEDIATE ACCOUNTING I
4 lec. 0 lab. 4 cr. hrs.

This course provides an in-depth study of financial accounting concepts and procedures. The following topics will be covered: the accounting environment and basic 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.
Prerequisite: ACC 204 with a grade of C or better.

ACC 241. INCOME TAX PROCEDURES
3 lec. 0 lab. 3 cr. hrs.

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 102 with a grade of C or better.

ACC 260. INTERNSHIP IN ACCOUNTING
1 lec. 8 lab. 3 cr. hrs.

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.
Prerequisite: Sophomore status and program chair permission.

ACC 271. SPECIAL STUDY PROJECT I
1 cr. hr.
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.

ACC 272. SPECIAL STUDY PROJECT II
2 cr. hrs.
Similar to ACC 271, except that the student’s time commitment to the project will be approximately 70-90 hours.

ACC 273. SPECIAL STUDY PROJECT III
3 cr. hrs.
Similar to ACC 271, except that the student’s time commitment to the project will be approximately 105-135 hours.