13 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 105SURVEY OF ACCOUNTING
Students will develop an understanding of the basic concepts and processes of financial and managerial accounting. Students will learn to interpret accounting information and reports from the perspective of managers, investors, and other business stakeholders. (Business majors planning to transfer may not substitute this course for ACC 115 - Financial Accounting, or ACC 116 - Managerial Accounting.) Prerequisites: REA 011 - Fundamentals of College Reading or REA 017 - Vocabulary and Reading
This course is designed for business non-transfer students. Students will expand literacy and skills in business mathematical topics such as bank reconciliations, equations, trade and cash discounts, simple and compound interest, present value, mortgages, stocks, and business statistics. Prerequisites: MAT 080 - Fundamentals of Mathematics, or MAT 011 - Beginning Algebra, or MAT 011B - Beginning Algebra with Review of Arithmetic with a minimum grade of C within 5 years
Students will develop literacy and skills in the application of the basic principles of financial accounting including accounting principles and practices, accounting journals and ledgers for recording business transactions, and application of the accounting cycle for service and merchandising enterprises from analysis of business transactions through preparation and evaluation of the income statement, balance sheet and statement of cash flows. Prerequisites: REA 011 - Fundamentals of College Reading or REA 017 - Vocabulary and Reading
Students will develop literacy and skills in the application of the basic principles of managerial accounting including the preparation of manufacturing financial statements. Students will apply various costing systems including job order, process, activity based and variable costing, cost-volume-profit analysis, budgeting, and management decision making. Prerequisites:
Students study the regulatory environment in which business operates and the political, social, and economic forces behind and evolution of the forms and types of law that govern disputes and transactions between individuals (including business organizations). The Constitutional foundation of law and the role played by administrative agencies in regulating business activity are studied including remedies in and out of court. Issues of crimes, torts, contracts, property, business organizations, consumer rights, employment, intellectual property rights, and international transactions will be discussed. 70
This course consists of employment in a college-approved organization to enable the student to gain insight into an accounting organization. The course requires an optimum of 15 hours per week supervised and coordinated by a faculty member. Students are rated by the employer on their job performance. This course is subject to a course fee. Prerequisites: ACC 116 - Managerial Accounting, ACC 117 - Payroll Accounting, OR ACC 118 - Professional Bookkeeping and permission of the coordinator
Students will learn Generally Accepted Accounting Principles as applied to current and non-current assets, fixed assets (property, plant & equipment), intangible assets, current and long-term liabilities, stockholders' equity, related income statement and balance sheet accounts, and the time value of money. Prerequisites:
ENG 101 or Oral Communication Elective - English Composition I or Oral Communication............................................................................................. 3
Students study cost management systems including job costing, process costing and activity based costing. Students learn to use these systems to manage the cost of customers, suppliers, capacity, quality, and the allocation of service department and joint costs. Students study management control systems including performance measurement, transfer pricing, and variance analysis. These analyses are applied to support the overall business strategy. Prerequisites:
Students learn the laws, regulations, and accounting practices pertaining to individual Federal taxes. Students will analyze gross income, exclusions, business expenses, depreciation, itemized deductions, capital gains, sales of personal residences, exemptions, and filing status. Relevant forms will be discussed. Prerequisites: 0 ACC 116 - Managerial Accounting with a minimum grade of C
Students will study the conceptual and applied aspects of auditing, current auditing standards, professional ethics, regulation, and legal liability inherent in the attest function. The evaluation and study of internal control, the nature of evidence, the use of statistical sampling and computers in the auditing process will be explored. Audit planning and documentation are practiced. Prerequisites: ACC 116 - Managerial Accounting or ACC 112 - Accounting Principles II with a minimum grade of C may be substituted
