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The following course information is effective for the Spring 2019 term.

ACC 110 Accounting in Business

This course is an overall introduction to the discipline of accounting. Emphasis is on understanding processes used to collect, analyze, and report financial information in business organizations. Topics include the accounting equation, generally accepted accounting principles, financial reporting, financial statement analysis, budgeting, and cost control.

Prerequisite: College Reading and Writing Readiness AND Basic Algebra Readiness

Offered Spring 2019: Yes

Open ACC 110 Class Schedule

  • Subject:
    ACC
  • Units:
    2.00

ACC 114 Payroll Accounting

This course is a practical study of current social security, income tax, employment and unemployment laws and their effect on basic payroll accounting systems. Course coverage includes the preparation of payroll records and tax returns.

Prerequisite: ACC 121 (C or better)

Typically Offered: Offered spring only.

Offered Spring 2019: Yes

Open ACC 114 Class Schedule

  • Subject:
    ACC
  • Units:
    2.00

ACC 121 Financial Accounting

This is an introductory course focusing on financial reporting for external users. Course coverage includes basic accounting principles, the accounting cycle with an emphasis on transaction analysis, and financial statements. Specific course topics include the valuation and reporting of cash, receivables, inventory, long-term assets, current and long-term liabilities and stockholders' equity.

Prerequisite: College Reading and Writing Readiness and MTH 108 or ACC 110 (all C or better) or higher math course, or appropriate score on Math Placement Test, or Math ACT of 25 or higher Recommended: BUS 121

Typically Offered: Offered summer, fall & spring.

Offered Spring 2019: Yes

Open ACC 121 Class Schedule

  • Subject:
    ACC
  • Units:
    4.00

ACC 122 Managerial Accounting

This introductory course in managerial accounting focuses on internal planning and control. Emphasis is on identifying and applying relevant accounting and financial information for management decisions. Topical areas include product costing, operational control, cost allocation, capital budgeting, profit planning, performance reporting, and variance analysis.

Prerequisite: ACC 121 (C or better) Recommended: CIT 119 or CIT 120

Typically Offered: Offered summer, fall & spring.

Offered Spring 2019: Yes

Open ACC 122 Class Schedule

  • Subject:
    ACC
  • Units:
    4.00

ACC 171 Introduction to QuickBooks

This course provides an introduction to QuickBooks. Topics covered include company set up, processing transactions through the accounting cycle, merchandising transactions, banking and payroll.

Prerequisites: ACC 121 (C or better) - AND - CIT 119 or CIT 120 (either C or better) OR consent of department chair

Typically Offered: Offered spring only.

Offered Spring 2019: Yes

Open ACC 171 Class Schedule

  • Subject:
    ACC
  • Units:
    2.00

ACC 172 Capstone Experience: Accounting Clerk

Students in this course will complete a capstone project consisting of a comprehensive accounting practice set and end of project evaluation. Completing and reporting on this practice set will give students the opportunity to synthesize and put into practice the knowledge and skills acquired in all other courses in the Accounting Technician Certificate program.

Prerequisite: ACC 121 (C or better) Corequisite: ACC 114 and ACC 171 and AOS 111 and AOS 122 and CIT 111 and CIT 119

Typically Offered: Offered spring only.

Offered Spring 2019: Yes

Open ACC 172 Class Schedule

  • Subject:
    ACC
  • Units:
    1.00

ACC 212 Federal Taxation of Individuals

This course involves the practical study of Federal Tax Law as related to the individual and sole proprietorship. Topics covered include history of Federal Income Tax, Personal and Dependency Exemptions, Cash and Accrual Methods, Gross Income inclusions and exclusions, Depreciation Methods, Property Transactions, Realization and Recognition of Gain or Loss, Deductions for and from Adjusted Gross Income (AGI), Itemized Deductions, Passive Activity rules and Tax Credits.

Prerequisite: ACC 121 (C or better)

Typically Offered: Offered fall and summer only.

Offered Spring 2019: Yes

Open ACC 212 Class Schedule

  • Subject:
    ACC
  • Units:
    3.00

ACC 213 Federal Taxation of Entities

This course is an introduction to corporate, partnership, gift, estate, and international taxation. The overall emphasis of the course is on the taxation of corporations and flow-through entities. The student will also become familiar with various related subjects including Alternative Minimum Tax, Accumulated Earnings Tax, Gift and Estate Tax, and International Taxation.

Prerequisite: ACC 121 (C or better)

Typically Offered: Offered spring only.

Offered Spring 2019: Yes

Open ACC 213 Class Schedule

  • Subject:
    ACC
  • Units:
    3.00

ACC 214 Cost Accounting

This course is an advanced study of the information required in management planning and control systems. The emphasis is on the systematic application of cost accounting concepts as a tool for management decisions. Topical areas include product costing, operational control, cost allocation, budgeting, inventory control, analysis of cost-volume-profit relationships, and variance analysis.

Prerequisite: ACC 122 (C or better)

Typically Offered: Offered spring only.

Offered Spring 2019: Yes

Open ACC 214 Class Schedule

  • Subject:
    ACC
  • Units:
    3.00

ACC 221 Intermediate Accounting I

An intensive study of financial accounting theory and procedures involving the topical areas of accounting standards and theory development, the statements of income, retained earnings, and financial position, time value of money, cash, receivables, inventory, plant assets, depreciation, intangible assets and current liabilities. Grade of "B" or better in Financial and Managerial Accounting (ACC121 and ACC122) is recommended, grade of "C" or better is required.

Prerequisite: ACC 122 (C or better)

Typically Offered: Offered fall and spring only.

Offered Spring 2019: Yes

Open ACC 221 Class Schedule

  • Subject:
    ACC
  • Units:
    4.00

ACC 222 Intermediate Accounting II

An intensive continuation of the study of financial accounting theory and procedures involving the topical areas of accounting for long term liabilities, shareholder equity, investments, revenue recognition, financial analysis, preparation of the Statement of Cash Flows, accounting for income taxes, pensions, leases, changes and errors, and disclosure.

Prerequisite: ACC 221 (C or better)

Typically Offered: Offered spring only.

Offered Spring 2019: Yes

Open ACC 222 Class Schedule

  • Subject:
    ACC
  • Units:
    4.00

ACC 251 Financial Accounting Research

This course is an introduction to the research process as it applies to financial accounting. The primary focus will be on the use of an Internet based research system to obtain authoritative evidence to support answers to accounting questions.

Corequisite: ACC 222

Typically Offered: Offered summer only.

Offered Spring 2019: No

  • Subject:
    ACC
  • Units:
    1.00

ACC 252 Research Topics in Taxation

This course summarizes the art of navigating the federal income tax laws, as well as other authoritative literature, and developing a supportable conclusion to tax issues that do not possess definitive answers. This course will expose students to a variety of tax authoritative documents, as well as their citations. Students will be trained to use tax research software and will ultimately be assessed on their ability to create and communicate defensible tax positions.

Corequisite: ACC 213

Typically Offered: Offered summer only.

Offered Spring 2019: Yes

Open ACC 252 Class Schedule

  • Subject:
    ACC
  • Units:
    1.00

ACC 270 Advanced Accounting

Advanced accounting includes the study of accounting theory and practice as it relates to business combinations and consolidated financial statements, accounting and reporting for governmental and not for profit organizations, and the accounting for equity transactions for partnerships. This course is recommended for students who plan to sit for the CPA exam and practicing accountants needing further study of the above described topics.

Prerequisite: ACC 222 (C or better) OR ACC 221 (B or better) and concurrent enrollment in ACC 222.

Typically Offered: Offered spring only.

Offered Spring 2019: Yes

Open ACC 270 Class Schedule

  • Subject:
    ACC
  • Units:
    4.00

ACC 271 Auditing

An intensive study of theory and procedures applied in the performance of an audit including the topical areas of audit reporting, auditing standards and evidence, components of audit risk, and the evaluation and impact of internal control environment and information systems. The legal, ethical and regulatory dimensions will be examined with emphasis on how government affects auditing and financial reporting through Sarbanes-Oxley Act and other relevant acts.

Prerequisite: ACC 222 (C or better) OR ACC 221 (B or better) and concurrent enrollment in ACC 222.

Typically Offered: Offered fall only

Offered Spring 2019: No

  • Subject:
    ACC
  • Units:
    3.00

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