ACC

This course presents accounting principles and their applications to va

Subject

ACC

Type

course

Edition

2025-2026

Source

hagerstowncc.smartcatalogiq.com

Lecture: 1.5 hours of lecture/discussion per week. This is a hands-on course using small business accounting software. Students will learn Note: This course is not offered this catalog year.

Subject

ACC

Credits (min)

1.5

Credits (max)

1.5

Type

course

Edition

2026-2027 Catalog

Catalog

2026-2027 Catalog

Source

catalog.kish.edu

Prerequisite

None

Subject: ACC-Accounting

Subject

ACC

Type

course

Edition

2025-2026

Source

hagerstowncc.smartcatalogiq.com

Subject: ACC-Accounting

Subject

ACC

Type

course

Edition

2025-2026

Source

hagerstowncc.smartcatalogiq.com

varies A special studies course designed to meet student and community needs. Available upon requ Note: View Course Availability PCS: 1.2

Subject

ACC

Credits (min)

0.5

Credits (max)

3

Type

course

Edition

2026-2027 Catalog

Catalog

2026-2027 Catalog

Source

catalog.kish.edu

Prerequisite

None

spring Lecture: 3 hours of lecture/discussion per week. Standard bookkeeping procedures as they apply to personnel records, records of social Note: View Course Availability PCS: 1.2

Subject

ACC

Credits (min)

3

Credits (max)

3

Type

course

Edition

2026-2027 Catalog

Catalog

2026-2027 Catalog

Source

catalog.kish.edu

Prerequisite

None

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. Classroom Hours (3.00), Lab/Shop Hours (2.00).

Subject

ACC

Credits (min)

4

Credits (max)

4

Credit unit

cr.

Type

course

Edition

2026

Source

www.montgomery.edu

IAI: BUS 903 Transfers to most Illinois Colleges/Universities. fall, spring, summer Lecture: 4 hours of lecture/ discussion per week. The development of financial accounting. Students will learn to: construct, interpret, and analyze the balance sheet; analyze period-end adjustments - accruals and deferrals; construct, interpret, and analyze the income statement for a se Note: View Course Availability PCS: 1.1

Subject

ACC

Credits (min)

4

Credits (max)

4

Type

course

Edition

2026-2027 Catalog

Catalog

2026-2027 Catalog

Source

catalog.kish.edu

IAI: BUS 904 fall, spring, summer Lecture: 4 hours of lecture/discussion per week. A continuation of ACC 121 . Students will learn to: analyze, interpret and complete both job-order and process cost accounting cycles; construct, analyze and interpret cost-volume-profit relationships; interpret and Note: View Course Availability PCS: 1.1

Subject

ACC

Credits (min)

4

Credits (max)

4

Type

course

Edition

2026-2027 Catalog

Catalog

2026-2027 Catalog

Source

catalog.kish.edu

Prerequisite

ACC 121

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. Classroom Hours (2.00), Lab/Shop Hours (2.00)

Subject

ACC

Credits (min)

3

Credits (max)

3

Credit unit

cr.

Type

course

Edition

2026

Source

www.montgomery.edu

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. Classroom Hours (1.00), Lab/Shop Hours (3.00) Requisite courses: Take One: ACC-115 or ACC-120 (Required, Previous)

Subject

ACC

Credits (min)

2

Credits (max)

2

Credit unit

cr.

Type

course

Edition

2026

Source

www.montgomery.edu

This course introduces microcomputer applications related to the major accounting systems. Topics include general ledger, accounts receivable, accounts payable, inventory, payroll, and cotrecting, adjusting, and closing entries. Upon completion, students should. be able to use a computer accounting package to solve accounting problems. ACC 220 Intermediate Accounting I 3 2 0 4 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)

2

Credits (max)

2

Type

course

Edition

2026

Source

sftp.montgomery.edu

Prerequisite

ACC 115 or ACC 120 ACC 121

Corequisite

None

spring Lecture: 3 hours of lecture/discussion per week. Application of the basic principles of federal income taxes as they relate to low-to-moderate Note: This course is not offered this catalog year.

Subject

ACC

Credits (min)

3

Credits (max)

3

Type

course

Edition

2026-2027 Catalog

Catalog

2026-2027 Catalog

Source

catalog.kish.edu

Prerequisite

Consent of Instructor

Subject: ACC-Accounting

Subject

ACC

Type

course

Edition

2025-2026

Source

hagerstowncc.smartcatalogiq.com

Subject: ACC-Accounting

Subject

ACC

Type

course

Edition

2025-2026

Source

hagerstowncc.smartcatalogiq.com

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. Classroom Hours (3.00), Lab/Shop Hours (2.00) Requisite courses: Take ACC-120 (Required, Previous)

Subject

ACC

Credits (min)

4

Credits (max)

4

Credit unit

cr.

Type

course

Edition

2026

Source

www.montgomery.edu

Thi_s 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. ACC 225 . Cost Accounting 3 0 0 3 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 e topics covered. AHR 120 HVACR Maintenance 1 3 0 2 Prerequisites: This course introduces the basic principles of industrial air conditioning and heating systems. Emphasis is placed on preventive maintenance procedures for heating and cooling equipment and related components. Upon completion, students should be able to perform routine preventive maintenance tasks, maintain re_cords, and assist in routine equipment repairs. 115

Subject

ACC

Credits (min)

4

Credits (max)

4

Type

course

Edition

2026

Source

www.montgomery.edu

Prerequisite

ACC 220 ACC 121

Corequisite

None

Subject

ACC

Credits (min)

5

Credits (max)

5

Type

course

Edition

2026

Source

www.montgomery.edu

Subject

ACC

Credits (min)

5

Credits (max)

5

Type

course

Edition

2026

Source

www.montgomery.edu

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 237

Subject

ACC

Credits (min)

3

Credits (max)

3

Credit unit

cr.

Type

course

Edition

2026

Source

www.montgomery.edu

Subject

ACC

Type

course

Edition

2026

Source

www.montgomery.edu

ACC. 2fB Auditing

Subject

ACC

Credits (min)

5

Credits (max)

5

Type

course

Edition

2026

Source

www.montgomery.edu

The courSe iS a study of busjness income t<ixes as ihey apply to_ small. busii;iess. ~equisite: ACC 229 or pern:ission from Business Ed: Dept. Chairperson ....'.' ACC 269 AUDITING 5005 The co~se involves principleS of conduc_ting atidits and investigatio_ns, setting. up accounts ba,sed upon audits, collecting data and working papers,. arranging and .systemizing_the -audit, and writing the ·audit report. · - - · AHR 228 Am COOLING AND HEA:i;ING SYSTEMS 4097 Emphasis is placed on the maintenance-and serviCing-of equipmerit-used in·the clecming, cbangillg, •of: hwnidificati~n, and _temperature contrbfof air in an air conditione(j space1n thiS course.-Students \f, will study shop· controlling, testing and adjustin_g heating and ~oOling eqllipment-to maximize energy conservation. · ART 101 ART APPRECIATIOl'I 5005 The cotirse is a surVey .of architeCture, painting, and _s_cuJpture _from· prehist_oric and _Egyptian periods to cOntemporary time. Emphasis will be· on major artist~ an4 their contrib_utions to each period. · ART 1003. DRAWING AND DESIGl'I THEORY .3 0 0 3 The course involves the development" of basic drawing ~ls and introduces the deSign pro~es-s with emphasis OD"leaniing and_using the principles and elements.of design. Variou·s teChniqu_es and media will be used to explore the _basics ofdesign drawing and color applications. AUT iOI · BRAKING SYSTEMS 2 0 6'4 Course content includes the principles ofoperation, types, ai1d diagnosis and repair of hydraulic alld mechaniCal braking systems. - - '· PrereqU:isite: None 104 r·=~~~=····=·~====- AUT 102 Al'ITILOCK BRAKING SYSTEMS 20·33 fusf:niCtion is provided ill·. the theory of operiition; Componerits, and diagnosis and service of power-ass'iste<I 'and computeriZed'<intilock-braking sySiems in this course. Use of specialized di3.gnostic-equipmerit and-service informa~on is emphasized. AUT lll SUSPEl'ISIOl'I AND STEERING SYSTEMS 3096 Principles of operation, types, and diagnosis and repair of steering and suspension systems are introdUced. Course contenfis centereclon manual and power steering systems, and standard and electronically-coµtrolled suspension systems. AUT 113 WHEELALIGl'IMENf 2033 Principles of operation, ty'pes, and-diagiiosis .and repair of steering and suspension systems are introduced~. Collfse-conteniis centered on manual and _po~er steering systems, and standard and~ ·electronically-controlled suspension Systems . _PreiequiSite: None AUT 121 · ELECTRICALFUNDAMENfALS AND El'IGINE ELECTRICAL SYSTEMS 3065 Basic principl~ of electricity will be covered in:this course ill addition to reading wiring diagrams and using test equipment:. Course content Will ,also. include batteJY, starter system, -alld charging system diagriosis and serVice; Preretjuisite: ELN 103·or instructor pe~ssion AUT 122 CHASSISELECTRICALSYSTEMS 30 96 lnstrtiction will include advanced diagnostics,. service, and repair:of the following automotive electrical/electronic systems: lighting; gauges; waining devices; driver information; horn; wiper/ washer and other-automotive; accessory systems. · AUT 131 El'IGINE PERF.ORMAl'ICE I 3096 Students are introduced to the basic pririciples, systems and procedures required for diagnosing and.restoring engi.ne performance through the use of electrical and electronic test equipment. AUT. • 132 El'IGINEPERFoRMANCE II 4066 Instiu:Ction is ·prtivided -ht _th-e use Or scan toolS and ServiCe manuals used in conjunction ·with Velricle onbocµ"d 'electro~_C e11~ne control sys.terns_~ di.agnose engine performance and vehicle emission -problems. StudeintS ·will a1So.1earn to apply advanced- driveability and diagnostic techniques-to locate and repair performance problems. · AUT 162 El'IGINE SYSTEMS OPERATIOl'I 1202 The course introduces the basic concepts of inteh:tal coi:nbllstion en~n.e operation. Content also incllldes tenniriology, identification, and.1ocation of all Systems and parts of the automobile engine. 105

Subject

ACC

Type

course

Edition

2026

Source

www.montgomery.edu

Prerequisite

ACC 122 c-s;·•, None None None AUT 101 _or'instructor Permission ·None None · NOne · AUT ·13 I -or instructor pennission None

Subject: ACC-Accounting

Subject

ACC

Type

course

Edition

2025-2026

Source

hagerstowncc.smartcatalogiq.com

Subject: ACC-Accounting

Subject

ACC

Type

course

Edition

2025-2026

Source

hagerstowncc.smartcatalogiq.com

Subject: ACC-Accounting

Subject

ACC

Type

course

Edition

2025-2026

Source

hagerstowncc.smartcatalogiq.com