Southeastern Baptist Theological Seminary-Wake County Extension Center · Courses
ACC
23 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 100Introductory Accounting3
3 lecture, 0 lab, 3 total contact hours Provides students with a foundation in fundamental accounting procedures using the accounting cycle for both service and merchandising businesses including adjustments, preparation of financial statements and closing procedures. Includes reconciliation of bank statements, petty cash an Typically offered: Fall
4 lecture, 4 total contact hours Presents accounting as an information system that produces summary financial statements primarily for users external to a business. Emphasizes the reporting of the effect of transactions and other economic events on the financial condition and operating results of a business. Topics in IAI BUS 903 Typically offered: Fall, Spring, Summer
3 lecture, 3 total contact hours Presents accounting as a system of producing information for internal management use in a business. Emphasis is on the identification, accumulation and interpretation of information for planning, controlling and evaluating the performance of the separate components of a business. Topic IAI BUS 904 Typically offered: Fall, Spring, Summer
1 lecture, 2 lab, 3 total contact hours Provides students with applications of QuickBooks. Students apply accounting principles and manage accounting recored like those used in small businesses. Typically offered: Fall, Spring, Summer
Prior or concurrent enrollment in ACC 100 or ACC 101 .
ACC 155Payroll Accounting2
2 lecture, 2 total contact hours Explains the preparation of payroll records including tax returns for old age benefits and employment insurance. Typically offered: Fall, Spring, Summer
3 lecture, 3 total contact hours Presents accounting and reporting process, accounting theory, inventories, tangibles and intangible fixed assets. This is a problem solving course that continues accounting principles begun in ACC 101 and ACC 102 . Typically offered: Fall, Spring
3 lecture, 3 total contact hours Presents course materials in the following sequences: Accounting for corporations, including capital stock, retained earnings, bonds payable, income statement and balance sheet analysis, pensions and leases, fund flow analysis, consignments and installment sales. Typically offered: Spring
3 lecture, 3 total contact hours Includes an examination of the nature of costs and the use of relevant accounting data for purposes of improved decision making. Topics covered are product costs (process, job order and standard), overhead variance, by-product costs, joint-product cost and direct and variable costing. Typically offered: Spring
3 lecture, 3 total contact hours Presents the history of the source of law, civil and criminal wrongs, law of contracts, agency, employment, property and related topics. Problems and case materials are used. (NOTE: Transfer students should check with the school they will be transferring to regarding the transferability of this course.) Typically offered: Fall, Spring
3 lecture, 3 total contact hours Introduces the student to the nature, function and application of law in the commercial context. Emphasizes the regulation of business by statutes, administrative regulations and court decisions. Typically offered: Fall, Spring
3 lecture, 3 total contact hours Examines past and present employment laws in the United States and their impact on employers and employees. Creates an understanding of the rights, duties and obligation of both employment groups under the law. Typically offered: Fall
3 lecture, 3 total contact hours Offers a practical study of current federal and Illinois taxes as they relate to individual income tax procedures. Topics studied include income inclusions and exclusions, capital gains and losses, business and personal deductions, and accounting methods. Typically offered: Fall, Spring
3 lecture, 3 total contact hours Presents the basic concepts of corporation income taxation, partnerships, estates and trusts. The course includes a study of the taxation on the transfer of wealth, both during lifetime and testamentary. Typically offered: Spring, Summer
3 lecture, 3 total contact hours Examines the auditory theory and procedures involving the topical areas of audit reporting, auditing standards and evidence, statistical sampling and electronic data processing. The legal and ethical dimensions of auditing will also be studied with emphasis on how government affects fi Typically offered: Fall
3 lecture, 0 lab, 3 total contact hours Course covers accounting concepts through the application of data analytics. Content includes data preparation, modeling, analysis and interpretation, and visualization. Typically offered: Fall, Summer
ACC 101 and ACC 102 with grades of C or better and must be proficient in Microsoft Excel.
ACC 257Ethics and Tax Practices3
3 lecture, 0 lab, 3 total contact hours Analyzes income tax issues that relate to the requirements of individuals who have the legal right to prepare tax returns on behalf of individuals, business entities, and estates and trusts. These requirements include ethical conduct, practice privileges, and assessment and appeal proc Typically offered: Spring
1 lecture, 1 total contact hours Presents basic techniques of conducting federal tax research using authoritative databases. Students will develop skills necessary and interpret tax case guidelines using tax cases. Students will communicate their research results in a professional business format. Recommended prerequi Typically offered: Summer
3 lecture, 0 lab, 3 total contact hours Presents the fundamentals of fraud examination and forensic accounting for the workplace. Students will discover how and why fraud occurs in organization, develop skills to detect fraud, and be able to identify and classify various types of fraud. This course will emphasize the importa Typically offered: Summer
ACC 281CPA Review Course/Audit and Attestation (AUD)1
1 lecture, 0 lab, 1 total contact hours Provides the student with the tools necessary to understand, review, and practice for the Audit and Attestation (AUD) section of the CPA Exam. A general understanding of the topics listed in outline would constitute a minimum requirement. Typically offered: Fall
ACC 282CPA Review Course/Financial Accounting and Reporting1
1 lecture, 0 lab, 1 total contact hours Provides the student with the tools necessary to understand, review, and practice for the Financial Accounting and Reporting (FAR) section of the CPA Exam. A general understanding of the topics listed in outline would constitute a minimum requirement. Typically offered: Spring
ACC 283CPA Review Course/Taxation and Regulation (REG)1
1 lecture, 0 lab, 1 total contact hours Provides the student with the tools necessary to understand, review, and practice for the Taxation and Regulation (REG) section of the CPA Exam. A general understanding of the topics listed in outline would constitute a minimum requirement. Typically offered: Spring
ACC 284CPA Review Course/Tax Compliance and Planning (TCP)1
1 lecture, 0 lab, 1 total contact hours Provides the student with the tools necessary to understand, review, and practice for the Tax Compliance and Planning (TCP) section of the CPA Exam. Typically offered: Fall
1 - 4 lecture, 1 - 4 total contact hours Provides seminars and courses on varying topics that are current and relevant to accounting students and business professionals. This course may be taken a total of four (4) times for a total of 4 credit hours. Prerequisites will vary according to the topic.
