KSAWorks
KSAWorks
Knowledge • Skills • Abilities
Ferrum College · Courses

ACC

18 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 110Introduction to Accounting3

[SBS] Introduction to budgeting, managerial accounting, financial accounting, tax accounting, and government/nonprofit accounting. 3 Credit(s).

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hour(s)
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
ferrum.catalog.acalog.com
ACC 201Principles of Accounting I3

[QR] Basic theory, concepts and methodology of accounting. Valuation and income determination, internal control systems and basic financial statement preparation. 3 Credit(s). This course has been identified in the General Education Curriculum as meeting the Quantitative Reasoning [QR] requirement.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hour(s)
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
ferrum.catalog.acalog.com
ACC 202Principles of Accounting II3

Basic elements of the accounting process for planning, budgeting and control and their application to various forms of business. Also included are financial analysis and concepts of cost, including the effects of cost on revenues, profits, asset values, and capital budgeting decisions. 3 Credit(s).

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hour(s)
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
ferrum.catalog.acalog.com
Prerequisite
ACC 201 - Principles of Accounting I with a grade of “C” or higher. Course Session Cycle: Spring Course Yearly Cycle: Every
ACC 290390, or 490 - Accounting Practicum1

These courses provide students with credit for participating in professional service opportunities. These opportunities will be limited to those that provide professional level services under the direct guidance of a faculty member. Projects may include audit services, tax services, managerial accounting services, accounting systems development or support services, or financial accounting services. All services will be provided free of charge as a service to the community. Each course will include a minimum of 8 hours of classroom instruction, 12 hours of field experience, and a summary paper. 1 Credit(s). 12 Service Hour(s).

Subject
ACC
Credits (min)
1
Credits (max)
1
Credit unit
Credit Hour(s)
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
ferrum.catalog.acalog.com
ACC 301Managerial Accounting3

Concepts of cost and managerial accounting. Emphasis on preparation, interpretation, and analysis of accounting and financial data for planning and control, including performance evaluation. 3 Credit(s).

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hour(s)
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
ferrum.catalog.acalog.com
Prerequisite
ACC 202 - Principles of Accounting II . Course Session Cycle: Fall Course Yearly Cycle: Every
ACC 302Intermediate Accounting I3

Analysis of the theory, concepts, principles, and procedures underlying the preparation of financial statements for external reporting. 3 Credit(s).

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hour(s)
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
ferrum.catalog.acalog.com
Prerequisite
ACC 202 - Principles of Accounting II with a grade of “C” or higher. Course Session Cycle: Fall Course Yearly Cycle: Every
ACC 303Intermediate Accounting II3

Analysis of the theory, concepts, principles, and procedures underlying the preparation of financial statements for external reporting. 3 Credit(s).

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hour(s)
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
ferrum.catalog.acalog.com
Prerequisite
ACC 202 - Principles of Accounting II with a grade of “C” or higher. Course Session Cycle: Spring Course Yearly Cycle: Every
ACC 304Advanced Accounting Theory3

A study of selected advanced topics in financial accounting, including consolidation of subsidiaries into parent company financial statements, accounting for transactions denominated in foreign currencies, the translation of foreign currency financial statements into US dollars, reporting requirements of the US Securities and Exchange Commission, and accounting for liquidations and reorganizations. 3 Credit(s).

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hour(s)
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
ferrum.catalog.acalog.com
Prerequisite
ENG 112 - Composition & Research with a grade of “C” or higher. ACC 302 - Intermediate Accounting I Course Session Cycle: Fall Semester Course Yearly Cycle: Odd Years
ACC 306Government and Nonprofit Accounting3

An analysis of the environment and activities of federal, state, and local governments and non-profit organizations and an in-depth study of the financial accounting concepts and standards that apply to these entities. 3 Credit(s).

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hour(s)
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
ferrum.catalog.acalog.com
Prerequisite
ACC 202 . Course Session Cycle: FA Course Yearly Cycle: EVEN
ACC 380or 480 - Topics in Accounting

Variable hours A course that allows the faculty, in response to student interest, to offer a class not normally in the schedule. Variable hours Credit(s).

Subject
ACC
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
ferrum.catalog.acalog.com
Prerequisite
Depends on Specific Offering.
ACC 401Advanced Studies in Cost Accounting3

Advanced concepts of cost and managerial accounting. Emphasis on preparation, interpretation, and analysis of financial data prepared for internal users. Items taught include variance analysis, segment reporting, capital budgeting decisions, product pricing and financial statement analysis. 3 Credit(s).

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hour(s)
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
ferrum.catalog.acalog.com
Prerequisite
ACC 301 - Managerial Accounting
ACC 403Auditing3

Auditing procedures through the application of auditing principles; standards and audit reports. 3 Credit(s).

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hour(s)
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
ferrum.catalog.acalog.com
Prerequisite
ACC 202 - Principles of Accounting II Course Session Cycle: Fall Semester
ACC 405Taxation3

Practical understanding of the Federal Income Tax Law as it pertains to individuals, partnerships, and corporations. Management of tax liability, tax planning, and tax research. 3 Credit(s).

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hour(s)
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
ferrum.catalog.acalog.com
Prerequisite
ACC 202 - Principles of Accounting II Course Session Cycle: Spring Semester Course Yearly Cycle: Odd years
ACC 407International Accounting3

An analysis of the impacts of the economic, educational, legal, political, and cultural characteristics of various countries on the development of their accounting systems and principles; of the accounting impacts of international business on U.S.-based businesses; and of the development of international accounting standards. 3 Credit(s).

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hour(s)
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
ferrum.catalog.acalog.com
Prerequisite
ACC 202 - Principles of Accounting II Course Session Cycle: Spring Semester Course Yearly Cycle: Odd Years
ACC 408Accounting Software Applications3

An in-depth study of microcomputer accounting software that provides the student with the opportunity to integrate theory and practical applications. The course consists of three primary sections: 1) general ledger accounting and accompanying modules; 2) tax software for corporate and personal income taxes; 3) auditing software for the independent audit of business entities. 3 Credit(s).

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hour(s)
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
ferrum.catalog.acalog.com
Prerequisite
BUS 230 - Computer Applications , ACC 202 - Principles of Accounting II Course Session Cycle: Spring Semester Course Yearly Cycle: Even Years
ACC 409Equity and Bond Analysis3

Application of data-intensive research methods in analysis of equity and bond investments. This course integrates computer-applications skills, ability to interpret accounting statements, and investment analysis. 3 Credit(s).

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hour(s)
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
ferrum.catalog.acalog.com
Prerequisite
BUS 313 - Business Finance , ACC 202 - Principles of Accounting II ( ACC 302 - Intermediate Accounting I , ACC 303 - Intermediate Accounting II highly recommended)
ACC 498Senior Seminar in Accounting3

Capstone course for accounting majors analyzing current accounting issues in preparation for professional careers in accounting. Emphasis is on synthesizing the skills and knowledge gained in previous accounting, business, economics, and other courses to obtain new perspectives on contemporary topics. This course is taken during the student’s final spring semester. 3 Credit(s).

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hour(s)
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
ferrum.catalog.acalog.com
Prerequisite
ACC 301 - Managerial Accounting , ACC 302 - Intermediate Accounting I , ACC 303 - Intermediate Accounting II and one from: ACC 304 - Advanced Accounting Theory , ACC 306 - Government and Nonprofit Accounting or ACC 403 - Auditing Senior Standing or 3.0 minimum grade point average. Course Session Cycle: Spring Semester
ACC 499Accounting Internship3

This course will allow accounting students to obtain off-campus work experience in an accounting position. Internships are normally spent in a 400-hour situation or voluntary service activity. They are carefully supervised and designed to provide practical experience in professional accounting environments. This course has an additional fee. 3 Credit(s). 400 Service Hour(s).

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hour(s)
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
ferrum.catalog.acalog.com
Prerequisite
Junior or Senior standing, completion of ACC 303 - Intermediate Accounting II , and a 2.25 minimum grade point average.

Source: Ferrum College's catalog, linked per course · table learning_unit · CourseShelf publish 59