18 courses with the subject ACC, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
ACC 1012Personal Income Taxation3
The primary focus of this course is the preparation of federal and state income tax returns for the individual. Topics covered include calculation of gross income, deductions, tax computations and tax credits. Practical problems and preparation of returns are emphasized so as to give the student a working knowledge of the field. Offered periodically. For non- accounting majors. PREREQUISITE: ACC1201 or permission of the instructor
Topics include: the basic structure, principles and practices of financial accounting, the nature and classification of accounts, the accounting cycle and the preparation of financial statements for both service and merchandising enterprises, design of accounting systems, coverage of cash, receivables, inventories, deferrals, accruals, plant assets, intangible assets and current liabilities. PREREQUISITE: None
This course is a study of accounting as it serves the needs of management, principally in planning operations, controlling activities and making decisions. Course emphasis is on the use of accounting by those seeking careers in other areas of business. Topics covered include financial statement analysis, cost terms, concepts and classifications, job-order costing, process costing, cost behavior analysis and use, cost-volume-profit relationships, profit planning, standard costs, budgeting and overhead analysis and relevant costs for decision making.
This course examines the fundamental theory, primary objectives and working procedures of auditing. The course is designed to familiarize the student with the ethics and duties of the independent certified public accountant. The major focus of the course centers around the examination, review and compilation of financial statements and their supporting accounts and financial records and the rendering of an accountant's report. PREREQUISITE: ACC2401
This course focuses on advanced accounting principles and practices. Topics covered include mergers and acquisitions, partnerships, international accounting and foreign currency transactions and other topics of an advanced nature. PREREQUISITE: ACC2601 or permission of the instructor
This course continues the study of advanced accounting principles and practices as they relate to nonprofit entities, including municipal governments, hospitals, universities and voluntary health and welfare organizations. Current topics in accounting are also discussed.
This course reviews the Federal Income Tax Law and Regulations as they relate to individuals. Topics covered include calculation of gross income, business and personal deductions, tax computations and tax credits. Practical problems and preparation of returns are also discussed.
This interdisciplinary course begins with the exploration of the nature of fraud, its costs and why it occurs. Emphasis then shifts to the analysis of the accounting and legal procedures used to fight or prevent the different types of fraud such as detection, investigation and the dispositions or resolutions available. PREREQUISITES: ACC1601 or ACC2210 and CRJ1400
This type of white-collar crime is also known as "cooking the books" where various schemes are used to manipulate, misstate, or omit financial information to deceive financial statement users. This in-depth study focuses on the detection and investigation of revenue-based, asset- based, liability-based and other financial statement fraud, schemes, as well as the auditor's liability in these criminal activities. PREREQUISITES: ACC3510 and CRJ3420
This course continues the study of the Federal Income Tax Law and Regulations. Topics covered include basis and determination of gain or loss, tax credits, capital gains and losses, regular and "S" corporations, partnerships and research methods in taxation. PREREQUISITE: ACC3440
This course studies accounting as it pertains to the needs of management; principally planning, controlling and decision making. Topics covered include: financial statement analysis, funds flow, cost terms, concepts, classifications and behavior patterns, cost-volume-profit relationships, job order, process and standard costing, flexible budgets, profit planning, non- routine decision-making, pricing and capital budgeting. PREREQUISITE: None
