32 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 0120Accounting I Credit
A study of the principles, techniques, and concepts of accounting. Emphasis is placed on collecting, summarizing, and reporting information for the service and merchandising enterprise. (W)
A study of the basic principles and concepts of managerial and responsibility accounting. Emphasis is placed on using accounting data for internal planning and control.
A study in the use of the microcomputer to record transactions in the general ledger system; maintain an up-to-date file of customer accounts receivable; main- tain file on creditor accounts payable; maintain payroll system; prepare deprecia- tion schedules; and preparation of financial statement analysis.
A study of federal and North Carolina state payroll tax laws. Emphasis will be placed on tax reporting and preparing related tax forms. This course will include an introduction to North Carolina sales and use tax laws. (F)
A practical application of accounting principles and theory using real-world financial information. Included are case studies in analysis and decision mak- ing, business ethics, and communications. (Sp)
A study in the use of an integrated accounting software package to record transactions. Modules covered include general ledger, accounts receivable, accounts payable, invoicing, and inventory. (W)
A comprehensive study of accounting principles introduced in earlier courses with special emphasis placed on the preparation of financial statements, cash and temporary investments, receivables and inventories. (W)
A comprehensive study of accounting principles introduced in earlier courses with special emphasis placed on long-lived assets, intangible assets, liabilities, owners equity accounts, and special accounting problems. (Sp)
A study of federal income taxes with emphasis on the preparation of individual tax returns. A detailed study of form 1040 and supporting schedules is stressed. Current tax law changes are emphasized. (Sp) 178
An analysis of accounting control systems and the independent auditor’s exami- nation of the system and other evidence as a basis for expressing an opinion on financial statements. (W)
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 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 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 provides additional instruction in the financial accounting concepts and procedures introduced in ACC 120. Emphasis is placed on the analysis of specific balance sheet accounts, with in-depth instruction of the accounting principles applied to these accounts. Upon completion, students should be able to analyze data, prepare journal entries, and prepare reports in compliance with generally accepted accounting principles.
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 40 Courses 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 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 provides an overview of federal income taxes for individuals, partnerships, and corporations. Topics include tax law, electronic research and methodologies and the use technology for the preparation of individual and business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax laws, and complete federal tax returns for individuals, partnerships, and corporations.
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.
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.
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.
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.
This course introduces students to professional codes of conduct and ethics adopted by professional associations and state licensing boards for accountants, auditors, and fraud examiners. Topics include research and discussions of selected historical and contemporary ethical cases and issues as they relate to accounting and business. Upon completion, students should be able to apply codes and interpret facts and circumstances as they relate to accounting firms and business activities.
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.
ACC 221Intermediate Accounting II Class Lab Experience Credit4
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.
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.
ACC 227Practices in Accounting Class Lab Experience Credit3
This course provides an advanced in-depth study of selected topics in accounting using case studies and individual and group problem solving. Topics include cash flow, financial statement analysis, individual and group problem solving, practical approaches to dealing with clients, ethics, and critical thinking. Upon completion, students should be able to demonstrate competent analytical skills and effective communication of their analysis in written and/or oral presentations.
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