9 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 101Financial Accounting3
Accounting is the language of business, and this course provides you with a detailed introduction to that language. It will help you understand how businesses and organizations assess their financial performance and make better decisions. This course looks at how individual transactions are aggregated, systematically recorded, and ethically interpreted to assure organizational success. This course is suitable for all students and uses open educational resources, so there is no additional textbook cost. There are no prerequisites.
How do managers use accounting and financial information to make decisions, and what information do they actually need to do so? This course looks at how managers model risk, create budgets, analyze variances, assess costs of products, manage debt, and manage working capital. It also examines popular accounting software used in industry and often in the non-profit sector as well. This course uses open educational resources, so there is no additional textbook cost. Prerequisite: ACC 101.
A study of the principles and practices of job and process cost systems, as well as variable and absorption costing. Emphasis is also placed on standard cost systems as they relate to the accounting system as a whole. Additional topics include an understanding of accounting information system design, variance analysis, and flexible and static budgeting. Prerequisite: ACC 102
A study of the accounting standards applicable to all corporate balance sheet accounts and their related counterparts. The study includes a complete analysis and review of cash and receivables, inventories and cost of goods sold, plant equipment and depreciation, intangibles, and amortization, current and long-term liabilities, and stockholders’ equity. Each category reviewed includes conceptual considerations, technical accounting procedures, and the necessary and appropriate disclosure within the body of the financial statements and the related accounting schedules and footnotes and comparison to applicable International Financial Reporting Standards (IFRS). Prerequisite: ACC 102
A study of the application of generally accepted accounting principles (GAAP) to various technical reporting areas within financial statements. Emphasis is placed on technical standards and the necessary disclosure requirements for these reporting areas. Course topics include dilutive and anti-dilutive securities, executive compensation plans, basic and fully diluted earnings per share, corporate investments and accounting for income taxes, employee pension plan, employee postretirement benefits, leases, and accounting changes. The course incorporates relevant International Financial Reporting Standards (IFRS). The course concludes with a comprehensive review of financial statement preparation, financial statement analysis and interpret
A study of the preparation of federal income tax returns for individuals and small businesses based on current law, regulations and current tax court decisions. Students are required to research applicable tax law, regulations, and current decisions, using various tax reference services and computer database access. Topics include preparation of individual federal income tax returns. Prerequisite: ACC 102
A study of tax accounting for corporations, partnerships, and fiduciaries, including corporate organization, reorganization, distributions, and liquidation. Topics include preparation of federal corporate, partnership, and fiduciary tax returns. Prerequisite: ACC 315
A comprehensive analysis and review of the issues relating to various levels of inter-company corporate investments. Students study acquisitions, mergers and consolidations and the applicable financial reporting required for both domestic and international corporations. Additional topics include partnership formation and dissolution and accounting for governmental entities and private not-for-profit entities. Prerequisite: ACC 310
An analysis and appraisal of current auditing principles, assurance services, and procedures involving staff organization, professional ethics and legal responsibility, internal control, audit programs and working papers and original record examination. Students are required to complete a comprehensive audit case study. Prerequisite: ACC 310 ACC 260, or 360 Special Topics 1-3 credits This course is an exploration of specialized topics not among the traditional course offerings. This course may be repeated for credit as topics change.
