9 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 101Principles of Accounting I3
This course covers the fundamental principles and practices of accounting. Topics covered are the uses of accounting information and financial statements to measure business transactions, to measure business income, and to complete the accounting cycle. A comparison is developed between computer and manual systems for preparing and controlling supporting documents, procedures, and journals. Procedures for measuring and reporting for liquid assets, inventories, long-term assets and liabilities are presented.
This course strengthens and expands the student’s understanding of the fundamental principles and practices of accounting as applied to partnerships, corporations, and management accounting. Topics covered are partnerships, contributed capital, retained earnings, corporate income statements, long-term liabilities, statements of cash flow, special reports for financial statement analysis, international accounting, long-term investments, management accounting, operating costs, cost allocations, product costing, quality and performance evaluation.
Prerequisite or Co-requisite: ACC 101 Students will maintain a complete set of accounting books using an accounting software package. Emphasis will be on maintaining the highest standards of accounting practice within the framework of a computerized system. Skills learned in this course will be reinforced in later accounting courses.
Students will maintain a complete set of accounting books using an accounting software package. Emphasis will be on inventory and job costing within the framework of a computerized system. Skills learned in this course will be reinforced in later accounting courses.
This course builds on the foundations covered in the Principles of Accounting I & II. The accounting students will be given the opportunity to deepen, expand, and strengthen their understanding of accounting principles and procedures. Topics covered are financial accounting, accounting information systems, income statements, balance sheets, reports and controls for cash, receivables, and assets. The reporting for depreciation, impairments and liabilities are also covered.
Cost accounting as a tool for planning and controlling the operation of a business is covered in this course. The conceptual, analytical, and practical aspects of cost accounting are emphasized. The cost accounting cycle is studied with special attention to job order cost accounting, process cost accounting, cost-profit-volume analysis, budgeting and standard accounting, allocation of joint and by-product and variable absorption costing. 64
The purpose of the course is to introduce students to the scope of auditing and to enhance students’ knowledge of internal auditing practices used by internal auditors which provides essential service to management. This course will allow students to display critical thinking, writing and presentation skills necessary for careers in corporations and government. Covered are stockholder equities, securities, investments, leases, taxation, and full disclosure in financial reporting
This course is a study of the concepts and accounting standards for governmental and nonprofit organizations. It also includes preparation and analysis of comprehensive annual financial reports for these agencies.
The course provides the students with a fundamental knowledge of the laws concerning federal taxation for individuals and the preparation of the related tax returns. Tax return reporting procedures and basic tax planning are explored.
