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Central Piedmont Community College · Courses

ACC

19 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 115College Accounting4.0

This course introduces basic accounting principles for a business. Topics include the complete accounting cycle with end-of-period statements, bank reconciliation, payrolls, and petty cash. Upon completion, students should be able to demonstrate an understanding of accounting principles and apply those skills to a business organization. This course is intended for those who have not received credit for ACC 120.

Subject
ACC
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu
ACC 120Principles of Financial Accounting4.0

This course introduces business decision-making using accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations. This course is intended for students who have not received credit for ACC-115.

Subject
ACC
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu
ACC 121Principles of Managerial Accounting4.0

This course includes a greater emphasis on managerial and cost accounting skills. Emphasis is placed on managerial accounting concepts for external and internal analysis, reporting and decision-making. Upon completion, students should be able to analyze and interpret transactions relating to managerial concepts including product-costing systems. This course is a continuation of ACC 120. Emphasis is placed on corporate and managerial accounting for both external and internal reporting and decision making. Upon completion, students should be able to analyze and record corporate transactions, prepare financial statements and reports, and interpret them for management.

Subject
ACC
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu
ACC 129Individual Income Taxes3.0

This course introduces the relevant laws governing individual income taxation. Topics include tax law, electronic research and methodologies, and the use of technology for preparation of individual income tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various individual tax forms. This course introduces the relevant laws governing individual income taxation. Emphasis is placed on filing status, exemptions for dependents, gross income, adjustments, deductions, and computation of tax. Upon completion, students should be able to complete various tax forms pertaining to the topics covered in the course.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu
ACC 130Business Income Taxes3.0

This course introduces the relevant laws governing business and fiduciary income taxes. Topics include tax law relating to business organizations, electronic research and methodologies, and the use of technology for the preparation of business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various business tax forms. This course introduces the relevant laws governing business and fiduciary income taxes. Topics include tax depreciation, accounting periods and methods, corporations, partnerships, S Corporations, estates and trusts, and gifts. Upon completion, students should be able to complete various tax forms pertaining to the topics covered in the course.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu
ACC 140Payroll Accounting2.0

This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.

Subject
ACC
Credits (min)
2
Credits (max)
2
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu
ACC 149Introduction to Accounting Spreadsheets2.0

This course provides a working knowledge of computer spreadsheets and their use in accounting. Topics include pre-programmed problems, model-building problems, beginning-level macros, graphics, and what-if analysis enhancements of template problems. Upon completion, students should be able to use a computer spreadsheet to complete many of the tasks required in accounting.

Subject
ACC
Credits (min)
2
Credits (max)
2
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu
ACC 150Accounting Software Applications2.0

This course introduces microcomputer applications related to accounting systems. Topics include general ledger, accounts receivable, accounts payable, inventory, payroll, and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting package to accurately solve accounting problems.

Subject
ACC
Credits (min)
2
Credits (max)
2
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu
ACC 180Practices in Bookkeeping3.0

This course provides advanced instruction in bookkeeping and record-keeping functions. Emphasis is placed on mastering adjusting entries, correction of errors, depreciation, payroll, and inventory. Upon completion, students should be able to conduct all key bookkeeping functions for small businesses.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu
ACC 210Enterprise Risk Management3.0

This course introduces enterprise risk management as it applies to accounting and finance. Topics include risk recognition, assessment, risk analysis, internal controls, and risk management plans. Upon completion, students should be able to demonstrate the daily managerial and organizational requirements of enterprise risk management in written and oral format.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu
ACC 220Intermediate Accounting I4.0

This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and extensive analysis of balance sheet components. Upon completion, students should be able to demonstrate competence in the conceptual framework underlying financial accounting, including the application of financial standards. This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and statements and extensive analyses of balance sheet components. Upon completion, students should be able to demonstrate competence in the conceptual framework underlying financial accounting, including the application of financial standards.

Subject
ACC
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu
ACC 221Intermediate Accounting II4.0

This course is a continuation of ACC 220. Emphasis is placed on special problems which may include leases, bonds, investments, ratio analyses, present value applications, accounting changes, and corrections. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

Subject
ACC
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu
ACC 225Cost Accounting3.0

This course introduces the nature and purposes of cost accounting as an information system for planning and control. Topics include direct materials, direct labor, factory overhead, process, job order, and standard cost systems. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu
ACC 240Governmental and Not-For-Profit Accounting3.0

This course introduces principles and procedures applicable to governmental and not-for-profit organizations. Emphasis is placed on various budgetary accounting procedures and fund accounting. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu
ACC 249Forensic Accounting & Cybersecurity3.0

This course introduces students to theoretical and practical applications of investigative and analytical skills for the purpose of resolving cybersecurity and financial crimes in a manner that meets standards required by a court of law. Emphasis is placed on investigative procedures used to detect, prevent and control fraud, defalcation and misrepresentation. Upon completion, students should be able to execute cybersecurity investigative procedures to assist businesses in detecting, investigating, documenting, and preventing fraud including the collection of evidence and preparation of documents for court proceedings.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu
ACC 250Advanced Accounting3.0

This course is designed to analyze the special accounting issues, which may include business combinations, partnerships, international accounting, estates, and trusts. Emphasis is placed on analyzing transactions and preparing working papers and financial statements. Upon completion, students should be able to solve a wide variety of problems by advanced application of accounting principles and procedures.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu
ACC 267Fraud Examination3.0

This course is an introduction to the investigation techniques used to discover fraudulent activities. Emphasis is placed on the techniques for the detection, deterrence and prevention of the major types of occupational and management frauds. Upon completion, students should be able to examine relevant fraud cases and apply critical thinking and technology skills used in fraud examination.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu
ACC 269Auditing & Assurance Services3.0

This course introduces selected topics pertaining to the objectives, theory and practices in engagements providing auditing and other assurance services. Topics include planning, conducting and reporting, with emphasis on the related professional ethics and standards. Upon completion, students should be able to demonstrate an understanding of the types of professional services, the related professional standards, and engagement methodology.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu
ACC 270International Accounting3.0

This course includes identifying, recording, and interpreting financial information for accounting systems used in different countries. Topics include currency exchange rates, methods of setting and selecting transfer prices, practices used to account for rates of inflation, and major types of taxes. Upon completion, students should be able to describe accounting systems and their impacts on different currencies and demonstrate a basic knowledge of international accounting. This course is a unique concentration requirement in the international business concentration in the business administration program.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credits
Type
course
Edition
2026-2027 College Catalog
Catalog
2026-2027 College Catalog
Source
catalog.cpcc.edu

Source: Central Piedmont Community College's catalog, linked per course · table learning_unit · CourseShelf publish 61