30 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 120Principles of Financial Accounting3
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. Class Lab Credits: 2 Clinic Credits: 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. Class Lab Credits: 2 Clinic Credits: 0
ACC 122Principles of Financial Accounting II 3 0 03
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. ACC-129 Individual Income Taxes 2 2 0 3 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. ACC-130 Business Income Taxes 2 2 0 3 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. ACC-131 Federal Income Taxes 2 2 0 3 Requisites: 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 2017-2018 Catalog Volume 39 | Wake Technical Community College Last updated 6/20/2017 192
Take ACC-120(S20278); Take previously. Required. Take ACC-120(S20278); Take previously. Required. Take ACC-129(S20283); Take previously. Required.
ACC 129Individual Income Taxes2
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. Class Lab Credits: 2 Clinic Credits: 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. Class Lab Credits: 2 Clinic Credits: 0
This course introduces the relevant laws governing North Carolina taxes as they apply to business. Topics include sales taxes, income taxes for business entities, payroll taxes, unemployment taxes, and other taxes pertaining to the State of North Carolina. Upon completion, students should be able to maintain a company's records to comply with the laws governing North Carolina business taxes. Class Lab Credits: 3 Clinic Credits: 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. Class Lab Credits: 3 Clinic Credits: 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. Class Lab Credits: 3 Clinic Credits: 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. Class Lab Credits: 3 Clinic Credits: 0
This course is designed to facilitate the use of spreadsheet technology as applied to accounting principles. Emphasis is placed on using spreadsheet software as a problem-solving and decision-making tool. 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. Class Lab Credits: 3 Clinic Credits: 0
This course provides continued exposure to commercial accounting software and the opportunity to refine accounting software skills. Emphasis is placed on advanced applications of software packages. Upon completion, students should be able to use commercial software to complete complex accounting tasks. Class Lab Credits: 3 Clinic Credits: 0
This course covers generally accepted accounting principles and the uniform system of accounts for small hotels and motels of the American Hotel and Motel Association. Emphasis is placed on the accounting cycle, analysis of financial statements, and payroll procedures including treatment of tips. Upon completion, students should be able to demonstrate competence in the accounting principles and procedures used in hotels and restaurants. Class Lab Credits: 2 Clinic Credits: 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. Class Lab Credits: 0 Clinic Credits: 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. Class Lab Credits: 0 Clinic Credits: 0
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 discussion 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, interpret facts and circumstances, as they relate to accounting firms and business activities. Class Lab Credits: 0 Clinic Credits: 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. Class Lab Credits: 2 Clinic Credits: 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. Class Lab Credits: 2 Clinic Credits: 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. Class Lab Credits: 0 Clinic Credits: 0
This course is designed to develop an appreciation for the uses of cost information in the administration and control of business organizations. Emphasis is placed on how accounting data can be interpreted and used by management in planning and controlling business activities. Upon completion, students should be able to analyze and interpret cost information and present this information in a form that is usable by management. Class Lab Credits: 0 Clinic Credits: 0
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. Class Lab Credits: 0 Clinic Credits: 0
ACC 240Governmental and Not-For-Profit Accounting3
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. Class Lab Credits: 0 Clinic Credits: 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. Class Lab Credits: 0 Clinic Credits: 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. Class Lab Credits: 0 Clinic Credits: 0
This course covers the design and operation of accounting information systems, with emphasis placed upon transaction cycles and the necessary controls for reliable data. Topics include accounting procedures; authorizing, documentation, and monitoring; flowcharting, data flow diagrams, and scheduling; and some auditing concepts. Upon completion, students should be able to demonstrate an analytical problem-solving ability to communicate effectively their analysis in written and oral presentations. Class Lab Credits: 0 Clinic Credits: 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. Class Lab Credits: 0 Clinic Credits: 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. Class Lab Credits: 0 Clinic Credits: 0
