15 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 1111Financial Accounting I3
Introduces the basic structure of accounting terminology and procedures of a business organization. Students learn about recording and reporting functions, adjusting entries and closing entries, the preparation of financial statements, accounting for merchandising operations, valuation of inventories, purpose and significant features of internal controls, and preparation of bank reconciliation.
Course introduces accounting for receivables, plant assets, intangible assets, liabilities, stockholders’ equity, and investments. Students learn how to prepare and interpret cash flow statements.
This course uses a transaction cycle approach to study sources of information, documentation, data flows, logical tasks, accounting records, and internal controls. Students will learn how technology advances the accounting process. Students use a major accounting software application to input data into books of original entry, maintain the general ledger, and generate financial statements. They also use a major spreadsheet application to generate and analyze reports. This course will also consider cyber security concerns.
Examines accounting procedures and concepts applicable to the distribution of costs of business enterprises. Emphasizes the determination of unit costs using job orders and process costs systems. Students study the valuation of expenses and distribution of overhead in order to facilitate the preparation of statements.
Presents an in-depth study of concepts, principles, and processes with an emphasis on contemporary theory. Students learn about working papers, cost and revenue apportionments, and adjusting/closing entries. Emphasis is given to certain balance sheet classifications including cash, receivables, inventories, and fixed assets.
Builds on the concepts presented in Intermediate Accounting I. Special attention is given to certain balance sheet classifications, including intangible assets, current and long-term liabilities, and stockholders' equity. Students explore contemporary accounting topics as enumerated in FASB pronouncements. Topics include investments in marketable securities, income taxes, leases, and statement of cash flows.
Examines advanced theory and problem-solving for corporations and partnerships. Provides an analytical overview of the accounting problems associated with business combinations. Students learn how to prepare and interpret financial reports with respect to the resultant combined corporate entities. Focuses on the theory, concepts, and procedures of government and nonprofit accounting and financial reporting.
Focuses on the theory, concepts, and procedures of government and nonprofit accounting and financial reporting. Examines concepts, standards, and procedures applicable to state, local, and federal governments, hospitals, voluntary health and welfare organizations, and various nonprofit organizations.
Introduces the study of federal income tax. This course explores the principles of income recognition; business and non-business expense deductions; the concept of capital gains/losses for individuals; and tax situations specific to corporations including capital structure and earnings, profits, and dividend distributions. Students prepare tax returns and supporting schedules. 52
Builds on the concepts presented in Federal Taxation I. This course focuses on the study of advanced income taxation with a particular emphasis on the taxation of corporations, partnerships, and estates.
This class explores the relationship between data analytics and the accounting profession. Students will perform analytics and leverage the results for decision-making. Key topics include business processes, risk and assurance, and technologies and data analytics.
Examines the role and function of the independent auditor. Provides analyses of court decisions and rulings by regulatory agencies. Students learn about the forces that have influenced philosophy and conceptual foundations of auditing, the standards that guide the auditor, and the methodology used in conducting an audit.
ACC 4425Advanced Analysis of Financial Statements3
Provides a broad understanding of and a practical approach to the use of financial statements to assess the financial viability of an organization. Students learn how to read and interpret financial statements from a user’s perspective. 399
