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Bryant & Stratton College-Virginia Beach · Courses

ACCT

19 courses with the subject ACCT, 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.

ACCT 110Accounting Principles I

Semester Credit Hour(s) 3 This course is an introduction to accounting concepts, ethics, principles, and practices. The course focuses on the accounting cycle, the recording process, and financial statement preparation utilizing appropriate technology.

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
Corequisite
INFT124
ACCT 120Accounting Principles II

Semester Credit Hour(s) 3 Accounting concepts, principles, and practices from Accounting Principles I are applied to a merchandising business. This course will cover specific inventory methods, receivables and payables, bad debt, cash controls, and valuation of plant and equipment. Generally accepted accounting principles will be applied throughout the course.

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
Prerequisite
ACCT110
ACCT 125Computerized Accounting Systems

Semester Credit Hour(s) 3 Students will apply accounting skills developed in Accounting Principles I and Accounting Principles II to complete accounting functions through the use of an accounting software application. Students will gain the skills needed to input data, import and export data, generate reports, navigate the general ledger, and perform the adjusting process. Generally accepted accounting principles are applied throughout the course.

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
Prerequisite
ACCT110
Corequisite
ACCT120
ACCT 130Income Tax Accounting

Semester Credit Hour(s) 3 In this course, the theory, purpose, and ethics of federal income tax law will be examined. Students will prepare individual returns including federal tax forms and schedules both manually and electronically. Ethics and appropriate technology are applied throughout the course.

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
Prerequisite
ACCT110
ACCT 137Payroll Records and Procedures

Semester Credit Hour(s) 3 Students will study payroll and personal records, procedures, and regulations. Various laws pertaining to the computation of earnings and withholdings will be addressed. Payroll tax payment requirements and preparation of the employer’s federal payroll tax reports will also be included. Ethics and appropriate technology are applied throughout the course.

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
Prerequisite
ACCT110
ACCT 205Accounting Principles II

Semester Credit Hour(s) 3 Accounting concepts, principles and practices from Accounting Principles I are applied to a merchandising business. This course includes specific inventory methods, receivables and payables, bad debt, and valuation of plant and equipment. An overview of basic partnership and corporate transactions is provided. Ethics is applied throughout the course.

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
Prerequisite
ACCT110
ACCT 210Computerized Accounting Systems

Semester Credit Hour(s) 3 Students will apply accounting skills developed in Accounting Principles I and Accounting Principles II, to complete accounting functions through the use of integrated technology. Ethics and appropriate technology are applied throughout the course.

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
Prerequisite
ACCT205
ACCT 215Intermediate Accounting

Semester Credit Hour(s) 3 The course includes theoretical framework, revenue recognition, and disclosures of accounting information. An in-depth analysis of the balance sheet, income statement, and comprehensive income will be covered. Ethics is applied throughout the course

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
Prerequisite
ACCT120
ACCT 220Financial Analysis

Semester Credit Hour(s) 3 Fundamental concepts of financial analysis and planning are covered. Students will apply ratio analysis and techniques to determine strengths and weaknesses of an organization. Capital budgeting, debt and equity fund raising, and forecasting based on budgets and cash projections are included with more advanced focus upon financial statements, cash, and temporary investments. Creating and evaluating the cash flow statement relative to the decision making process is also addressed. Ethics and appropriate technology are applied throughout the course.

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
Prerequisite
ACCT205
ACCT 225Income Tax Accounting

Semester Credit Hour(s) 3 In this course, the theory and purpose of federal income tax law will be examined. Students will prepare individual returns. Ethics and appropriate technology are applied throughout the course.

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
ACCT 230Cost Accounting

Semester Credit Hour(s) 3 This course provides students with a study of job order and process cost accounting systems. Cost applications for manufacturing, materials, labor, factory overhead, and break-even and cost-volume-profit analysis are covered. An overview of activity-based costing (ABC) is also included. Ethics are applied throughout the course.

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
Prerequisite
ACCT120
ACCT 235Payroll Records and Procedures

Semester Credit Hour(s) 3 Students will study payroll and personnel records, procedures, and regulations. Various laws pertaining to the computation of earnings and withholdings will be addressed. Payroll tax payment requirements and preparation of the employer’s federal payroll tax reports will also be included. Ethics are applied throughout the course.

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
Prerequisite
ACCT110
ACCT 310Financial Analysis

Semester Credit Hour(s) 3 This course will cover fundamental concepts and ethics of financial analysis and planning. Students will apply ratio analysis and techniques to determine the strengths and weaknesses of an organization. Capital budgeting, debt and equity fundraising, and forecasting based on budgets and cash projections are included with a more advanced focus on financial statements, cash, and temporary investments.

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
Prerequisite
ACCT120
ACCT 315Intermediate Accounting II

Semester Credit Hour(s) 3 This advanced course builds upon the financial statements, emphasizing the statements of retained earnings and cash flows. Students will focus on accounting for pensions and leases, debt and equity financing, Shareholders’ Equity, and FASB. Ethics is applied throughout the course.

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
Prerequisite
ACCT215
ACCT 330Managerial Accounting

Semester Credit Hour(s) 3 Students enrolled in this course will analyze accounting information to plan and control operations, assess the cost of products and services, and evaluate the performance of operations to implement effective business strategies. The course will teach students how to prepare reports for internal management use. Ethics is applied throughout the course.

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
Prerequisite
ACCT230
ACCT 400Corporate Income Tax

Semester Credit Hour(s) 3 Students will study the federal income tax issues involved in the organization and operation of corporations including federal tax concepts and the legislative process. Students will examine tax planning and compliance issues, analyze and the fine tax implications, and evaluate and communicate tax implications. Topics will include tax legislation, compliance, ethics, professional responsibility, and the tax implications of financial and business decisions.

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
Prerequisite
ACCT315
ACCT 405Business Taxation

Semester Credit Hour(s) 3 This course explores the intricacies of federal income tax regulations that govern businesses. Students will analyze business tax implications with a focus on planning and ethical considerations.

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
Prerequisite
ACCT225
ACCT 420Auditing

Semester Credit Hour(s) 3 In this course, students will examine the fundamental principles of assurance and attestation procedures. This course will cover the concepts of audit reporting, ethics, professional and auditing standards, risk and materiality, internal control systems, and fraud. After completing this course, students will be able to identify the required components for a successful audit and identify and avoid common potential audit deficiencies

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
Prerequisite
ACCT315
ACCT 430Advanced Accounting

Semester Credit Hour(s) 3 This is an advanced financial accounting course that examines selected complex issues in accounting. Students will learn about equity and cost methods of accounting, business combinations, consolidated financial information, intercompany transactions, partnerships, foreign currency, and fund accounting.

Subject
ACCT
Type
course
Edition
Official Catalog Spring 2026
Catalog
Official Catalog Spring 2026
Source
catalog.bryantstratton.edu
Prerequisite
ACCT315

Source: Bryant & Stratton College-Virginia Beach's catalog, linked per course · table learning_unit · CourseShelf publish 59