PA TRAC / Pennsylvania Transfer & Articulation Center · Courses
ACC
29 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 100Introduction to Accounting3.00
Opens in a new window or tab. Community College of Allegheny County External link Opens in a new window or tab. This course introduces the fundamental concepts, procedures and terminology of accounting. Students learn the basic principles of the accounting cycle such as analyzing transactions, journal entries, worksheets, adjustments and closing entries. Bank reconciliations and petty cash processes are reviewed. This course is aimed toward students who have not had previous exposure to accou Share ACC 100 - Introduction to Accounting
Opens in a new window or tab. Community College of Allegheny County External link Opens in a new window or tab. In this course, students are introduced to the fundamental principles of financial accounting. This includes concepts governing the recording and reporting of accounting data. Students examine receivables, payables, inventory, depreciation, fixed assets, current and long-term liabilities and stockholder's equity. Prerequisite: MAT 090 with a C grade or higher, or completion of MAT 195 with a B grade or higher, or completion of ACC 100 with a C grade or higher. Share ACC 104 - Financial Accounting
Opens in a new window or tab. Montgomery County Community College External link Opens in a new window or tab. 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.) Share ACC 105 - Survey of Accounting
Opens in a new window or tab. Montgomery County Community College External link Opens in a new window or tab. 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. Share ACC 110 - Business Mathematics
Opens in a new window or tab. Luzerne County Community College External link Opens in a new window or tab. This course presents the accounting cycle covering both service and merchandising activities of a sole proprietorship. It also, analyzes a business transaction from a journal entry through the preparation of the financial statements (income statement, statement of owner equity, and the balance sheet) to closing journal entries. The course includes but Share ACC 111 - Principles of Accounting I
Opens in a new window or tab. Luzerne County Community College External link Opens in a new window or tab. The principles of accounting are continued from Principles of Accounting I with the major emphasis on accounting as related to corporations and manufacturing. Topics include manufacturingsystems and controls, liabilities, bonds, corporation equity, statement of cash flows and financial statement analysis. Share ACC 112 - Principles of Accounting II
Opens in a new window or tab. Montgomery County Community College External link Opens in a new window or tab. 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 ca Share ACC 115 - Financial Accounting
Opens in a new window or tab. Montgomery County Community College External link Opens in a new window or tab. 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. Share ACC 116 - Managerial Accounting
Opens in a new window or tab. Montgomery County Community College External link Opens in a new window or tab. Students will develop literacy and skills in the application of the principles of payroll accounting including the calculation of salaries and wages, federal, state, Social Security, Medicare and unemployment taxes including matching employer taxes. Students will prepare the necessary payroll entries and produce quarterly and year-end tax returns. This course is designed to prepare students to pass the national certification exam and t Share ACC 117 - Payroll Accounting
Opens in a new window or tab. Montgomery County Community College External link Opens in a new window or tab. Students will expand literacy and skills in the application of the basic principles covered in Financial Accounting (ACC115). Course topics include and emphasis placed on the specialized applications of the principles of financial accounting including adjusting journal entries, depreciation, inventory cost flow methods, correction of accounting errors, internal controls and fraud prevention. Using accounting software, students will cre Share ACC 118 - Professional Bookkeeping
Opens in a new window or tab. Community College of Allegheny County External link Opens in a new window or tab. This course is designed for students to utllize computer spreadsheets and industry specific software as tools for the accountant. Emphasis is on linking accounting theory and practice. Prerequisite: CIT 100 and ACC 104 Share ACC 120 - Computer Applications in Accounting
ACC 121Application in Microcomputing Accounting3.00
Opens in a new window or tab. Luzerne County Community College External link Opens in a new window or tab. This is a comprehensive course in microcomputer accounting. Students will explore and use the many features of the latest version of small business accounting software, including recording transactions, ordering merchandise, preparing reports and compiling charts. Share ACC 121 - Application in Microcomputing Accounting
Opens in a new window or tab. Montgomery County Community College External link Opens in a new window or tab. 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 Share ACC 150 - Legal Environment of Business
Opens in a new window or tab. Pennsylvania Highlands Community College External link Opens in a new window or tab. This course introduces students to accounting for wages and salaries as well as procedures for maintaining accurate payroll records. Topics covered include calculation of wages and salaries, income taxes, Social Security taxes, unemployment taxes, personnel records, and payroll accounting systems. Students practice keeping payroll records and accounting for wages and salaries while produ Prerequisite: ACC 150 Share ACC 160 - Payroll Accounting
Opens in a new window or tab. Pennsylvania Highlands Community College External link Opens in a new window or tab. This course builds on the underlying concepts and principles of accounting attained in Accounting Principles I. Internal control policies and procedures, bank reconciliations, and petty cash funds are explored. Merchandising companies are introduced, and accounting for and reporting of inventory assets are presented. The entire accounting cycle for a merchandising business operating as a Prerequisite: ACC 150 Share ACC 175 - Accounting Principles II
Opens in a new window or tab. Community College of Allegheny County External link Opens in a new window or tab. In this course, students explore the preparation and understanding of financial information and accounting theory and practice to gain an understanding of the framework of the United States Generally Accepted Accounting Principles (U.S. GAAP). Students focus on the recognition of economic transactions utilized in preparation of financial statements. Related disclosures as they perta Prerequisite: ACC 203 Share ACC 201 - Intermediate Accounting 1
Opens in a new window or tab. Community College of Allegheny County External link Opens in a new window or tab. In this course students explore the preparation and understanding of financial information, accounting theory and practice and the conceptual framework of United States Generally Accepted Accounting Principles (U.S. GAAP). Students focus on the recognition of economic transactions in preparation of the financial statements and related disclosures as they pertain to current and long- Prerequisite: ACC 203 Share ACC 202 - Intermediate Accounting 2
Opens in a new window or tab. Community College of Allegheny County External link Opens in a new window or tab. In this course, students learn how to apply accounting data in preparation of reports used in managerial decision making. Topics include an analysis of financial statements, budget and performance reports, cash flow analysis and cost-volume-profit analysis. Prerequisite: ACC 104 with a C grade or higher Share ACC 203 - Managerial Accounting
Opens in a new window or tab. Community College of Allegheny County External link Opens in a new window or tab. This course covers the basic techniques and procedures used in cost determination. Performance measurements, standard cost, job order methods, cost analysis and control are studied as management tools. Prerequisite: ACC 203 Share ACC 204 - Cost Accounting
Opens in a new window or tab. Community College of Allegheny County External link Opens in a new window or tab. In this course students examine the theory and concepts underlying the mechanics of payroll accounting. Students review federal and state legislation and regulations, fringe benefits, recordkeeping and calculating gross and net pay using various methods. Emphasis is on the preparation of a complete payroll system and its required documentation. Share ACC 210 - Payroll Tax Accounting
Opens in a new window or tab. Community College of Allegheny County External link Opens in a new window or tab. The course provides an introduction to the fundamental tax concepts as they apply to individuals. Students learn the conceptual framework underlying the tax code including tax liability determination, inclusions and exclusions from gross compensation, as well as allowed deductions and credits for calculating taxable income. Additionally, students explore qualifying personal and busi Prerequisite: ACC 104 Share ACC 211 - Principles of Tax 1
Opens in a new window or tab. Luzerne County Community College External link Opens in a new window or tab. This course is a continuation of in depth accounting started in Intermediate Accounting I. Accounting calculation and presentation for intangible assets, current and long-term liabilities, stockholders' equity, dilutive securities, and earnings per share. Share ACC 212 - Intermediate Accounting II
Opens in a new window or tab. Luzerne County Community College External link Opens in a new window or tab. Emphasis is on the use of accounting data internally by managers. The practical application of cost accounting, budget planning, accounting controls are stressed. Share ACC 213 - Managerial Accounting Results Per Page: 20 30 40 50 loading, please wait (external site) (opens in a new tab) Configure Cookie Settings Configure Cookie Settings This website uses cookies We use cookies to improve your experience on this site. You have the right to limit what we can do with cookies. To find out more about how this site may use your data, and our use of cookies, please read our Privacy Policy and our Cookies Policy . View Options Allow All Cookies
Opens in a new window or tab. Pennsylvania Highlands Community College External link Opens in a new window or tab. This course is designed to provide a working knowledge of how computerized accounting systems function. Students work with up-to-date commercial accounting software commonly used in small to mid-sized business. Includes six fully integrated accounting modules: General Ledger, Accounts Receivable, Accounts Payable, Payroll, Inventory, and Projects. Share ACC 220 - Automated Accounting
Opens in a new window or tab. Community College of Allegheny County External link Opens in a new window or tab. This course is a continuation of ACC 211, Principles of Tax 1. The Internal Revenue Code, regulations, rulings and other tax references are used in problem solving. Topics covered include tax preparation and reporting for partnerships, S-corps, C-corps and fiduciaries. Also included is an overview of federal estate and gift taxation. Prerequisite: ACC 211 Share ACC 221 - Principles of Tax 2 Results Per Page: 20 30 40 50 loading, please wait (external site) (opens in a new tab)
Opens in a new window or tab. Pennsylvania Highlands Community College External link Opens in a new window or tab. Students work independently with instructor support to complete three accounting simulations. Accounting simulations include a variety of accounting scenarios including manual and computerized accounting systems. Students will work to complete the accounting cycle and prepare accurate financial reports for each company as though they were the staff accountant. Prerequisite: ACC160, ACC 175, and ACC 220 Share ACC 225 - Accounting Simulations
Opens in a new window or tab. Montgomery County Community College External link Opens in a new window or tab. 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 Share ACC 230 - Cost Accounting Results Per Page: 20 30 40 50 loading, please wait (external site) (opens in a new tab) Configure Cookie Settings Configure Cookie Settings This website uses cookies We use cookies to improve your experience on this site. You have the right to limit what we can do with cookies. To find out more about how this site may use your data, and our use of cookies, please read our Privacy Policy and our Cookies Policy . View Options Allow All Cookies
Opens in a new window or tab. Pennsylvania Highlands Community College External link Opens in a new window or tab. This course provides a practical approach to preparation of federal income tax returns for individuals. Students will prepare individual tax returns and related schedules required by the Internal Revenue Code both manually and by using a software solution. Share ACC 260 - Federal Taxation of Individuals
Opens in a new window or tab. Pennsylvania Highlands Community College External link Opens in a new window or tab. This is a rigorous course intended for post-baccalaureate students only. It provides an accountant intending to pursue their Certified Public Accounting (CPA) license the opportunity to prepare for successful completion of the financial accounting and regulations (FAR) portion of the licensure exam. Topics covered include the conceptual framework, standard-setting, financial accounting, Prerequisite: Bachelor's Degree Earned from Accredited College or University Share ACC 281 - Financial Accounting and Reporting Results Per Page: 20 30 40 50 loading, please wait (external site) (opens in a new tab)
