15 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 100Accounting I*3
This course is an introduction to Generally Accepted Accounting Principles (GAAP) as they pertain to external financial reports. The accounting cycle, accounting systems, theories, and policies relative to asset valuation, liability measurement, and income determination are presented. Emphasis is placed on accounting for a sole proprietorship. Terms Offered: FL
This course is a study of corporate accounting including the issue of stock and payment of dividends. Other topics include accounting for partnerships, plant assets, intangible assets, investments, inventories and payroll, and liabilities. Terms Offered: WI
This course is a study of financial data to be used by internal management. Areas of study include statements of cash flow, financial statement analysis to predict solvency and profitability, departmental accounting for a manufacturing business, costs systems for a manufacturer, cost-volume-profit analysis, and budgets. Terms Offered: WI, SP
This course is designed to introduce students to the QuickBooks computer application system. Students will use this accounting program to process common business transactions, prepare financial reports, and analyze financial statements. Terms Offered: WI, SP
ACC110 (or concurrent registration) or BUS115 (or concurrent registration)
ACC 220Income Tax3
This course provides a comprehensive explanation of various parts of the federal individual income tax code. The student will apply the tax code by completing commonly used income tax forms through the use of tax software. Terms Offered: FL, SP
ACC110 (or concurrent registration) or BUS115 (or concurrent registration)
ACC 230Intermediate Accounting I3
A study of contemporary financial statements and related accounting practices, processes and presentation. Emphasis is placed on cash, accounts receivable, notes receivable, inventories, and cost of goods sold. Terms Offered: SP 160
A study of the application of generally accepted accounting principles and financial pronouncements to the financial reporting and disclosure of property, plant and equipment, investments, current and noncurrent liabilities, and shareholders’ equity. Terms Offered: SU
A study of fund accounting reporting principles, procedures, and standards. This will be accomplished through analyzing, recording, summarizing, evaluating, and interpreting accounting data for government units and other nonprofit organizations. Terms Offered: FL
This course is a study of manufacturing cost accounts, documents and reports, job order costing, process costing and standard costing reporting. Other topics discussed will be direct and variable costing, fixed and variable overhead recording and distribution process, ABC costing, joint cost allocation and cost analysis for management decision making. Terms Offered: SU
This course is designed to introduce computer technology and literacy as it relates to design, implementation, and operation of accounting information systems. A major portion of the course is devoted to internal control procedures. Generally Accepted Auditing Standards require a complete understanding of a company’s internal controls to assess the risk of material misstatement of financial statements prepared in accordance with Generally Accepted Accounting Principles. The objective of the course is to familiarize students with (1) accounting information systems (AIS) and their components; (2) the transformation of raw financial data into financial information by AIS; (3) the use of internal controls to assure the accuracy and reliability of accounting data and information; (4) the systems analysis, design, and implementation cycle; and (5) the completion of a case study analyzing financial information. Terms Offered: As needed.
A study of the application of generally accepted accounting principles and financial pronouncements to the financial reporting and disclosure of property, plant and equipment, investments, current and noncurrent liabilities, and shareholders’ equity. Terms Offered: As needed
To provide students with a thorough understanding of the Conceptual Framework of financial accounting through a study of the application of generally accepted accounting principles relating to advanced accounting topics such as revenue recognition, leases, income taxes, pensions and postretirement benefits, share-based compensation and EPS, accounting changes, and the Statement of Cash Flows. Terms Offered: FL
This course deals with the study of advanced accounting concepts. Topics covered include the preparation, communication, interpretation, and analysis of financial data with regard to consolidations, 161
This course is a study of Generally Accepted Standards and Statements of Auditing Standards as the foundation for the audit process. Topics covered include the demand for audit services, the audit process, applications of the audit process to normal business cycles, understanding financial statement assertions, audit reports for financial statements, legal liability and the professional ethical responsibility of the auditor. Terms Offered: FL
This course is a continuation of the study of the auditing process. The course is designed to broaden and deepen the student’s conceptual and technical understanding of the attest function. It will provide the student with a framework for analyzing contemporary auditing and assurance issues. Terms Offered: WI
