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 101General Accounting3
This course explores how accounting information is used by non-financial managers. Emphasis is placed upon the interpretation of accounting information and how this important information contributes to the success of the firm.
This course will provide students with a thorough introduction to fundamental accounting concepts and procedures and includes double-entry accounting, journal entries, the accounting cycle, and financial statements according to GAAP. The sole proprietorship business form is emphasized. Students will learn about accounting for buying and selling transactions, as well as how to prepare financial statements. Working with cash and internal controls are emphasized and accounts receivables and the appropriate journal entries are defined. Inventories, the required entries, and the affects they have on a business are examined in detail..
This course introduces students to additional Generally Accepted Accounting Procedures (GAAP) for sole proprietorships, partnerships and corporations. Students will learn how to calculate depreciation, account for interest income and expense, partnerships and corporations, bond and equity transactions, calculate cash flows, and analyze financial information.
This course introduces students to federal and state tax preparation for individuals. Students will learn how to calculate taxable income and deductions, such as wages, investment income, business income, tax deductions, tax credits, and itemized deductions.
This course introduces students to the foundations of managerial accounting – planning, control and decision making for managers. Students will learn cost behavior, cost-volume-profit relationships, job order and process costing, different cost accounting methods, differential analysis, budgeting, and profit-planning.
This course examines how accounting information impacts business operations, strategic decision making, and the achievement of organizational goals. Key roles of the managerial accounting discipline that analyze metrics, financial control, and enterprise-wide strategic planning are examined. The focus is on learning and exercising skills that help managers define, develop, and implement data-driven plans that can improve an organization’s financial performance. Students will learn how accounting-based financial information is generated, collected, organized and interpreted.
This class introduces students to more complex accounting situations, building upon the foundations of Principles of Accounting. Students will gain a thorough understanding of the sources of Generally Accepted Accounting Principles, the accounting cycle, financial reporting, the revenue cycle and revenue recognition, and the time value of money concepts.
This course is the second course of three in the Intermediate Accounting series, and includes an in-depth study of the following Balance Sheet items: Current Assets, such as Cash & Receivables, and Inventory; current liabilities, such as Accounts Payable and short-term notes; Fixed Assets and Intangibles; and Long-term Liabilities, such as Notes payable and Bonds. GAAP, and will be able to compare this process with the International Financial Reporting Standards with respect to these Balance Sheet categories.
This course is the final course of three in the Intermediate Accounting series. Students will learn how to account for income taxes, pensions and post-retirement benefits; equity transactions; investments; leases; accounting changes and error corrections. Additionally students will use the cash flow statement for analysis.
This class introduces students to topics related to cost determination such as cost analysis, estimation and management. Students will learn management control systems, planning and budgeting, variance analysis, Net Present Value analysis and nonfinancial measures of performance.
This course introduces students to the philosophy and environment of the auditing profession. Students will learn the economic purpose of auditing, auditing standards, professional conduct, legal liability, audit planning, evidence and sampling, and internal control.
This course covers the process and methodology of auditing the business transaction cycles. Students will learn about sampling, completing the audit engagement, audit reports, and other assurance services that auditors routinely provide. Students will also examine the role of ethics in auditing, as well as the factors that can potentially bias an auditor’s judgment.
This course introduces students to financial accounting topics that relate to multi-corporate entities. Students will learn the concepts and procedures for preparing consolidated financial statements for affiliated corporate groups and intercompany transfers.
This course introduces students to additional accounting issues for corporations, partnerships and not-for-profit and governmental organizations. Students will learn how to account for foreign currency transactions, multi-national organizations, public reporting, partnerships, governmental and not-for-profit organizations, and corporations in financial difficulty.
This course applies accounting tools and concepts to allow managers to make sound business decisions. Students learn to evaluate organizational performance based on accounting information and control. Reading and interpreting financial statements and reports is emphasized. Additional topics include cost allocation and budgeting, cash flow analysis, profit analysis and taxation. The importance of business ethics figures prominently throughout the course.