14 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.
Covers reading and understanding financial statements, internal control requirements for safeguarding assets, and accounting procedures necessary to complete the entire accounting cycle, including journals, ledgers, and financial statements.
Introduces taxes most frequently encountered in business. Includes payroll sales property and income tax. Studies the fundamentals of income tax preparation of business taxes for small businesses organized as proprietorships, partnerships, limited liability companies and S-corporations. Includes income tax preparation related to business assets; business of the home; employment taxes; withholding and estimated taxes; Schedules C SE and1040; self-employed retirement plans; tip reporting and allocation rules etc. Also includes discussion and practice in recording of payroll for a small business.
Provides students an opportunity to integrate skills learned in prior accounting courses and apply those skills to the real-world practice of accounting through a business simulation project. Prepares students to complete the Certified Bookkeeper examination given by the American Institute of Public Bookkeepers (AIPB) utilizing a review course prepared by the AIPB. Lecture 2 hours per week.
Introduces accounting principles with respect to financial reporting. Demonstrates how decision makers use accounting information for reporting purposes. Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information. This course was developed as part of a statewide standardization process.
Introduces accounting principles with respect to cost and managerial accounting. Focuses on the application of accounting information with respect to product costing, as well as its use within the organization to provide direction and to judge performance. This course was developed as part of statewide standardization process.
Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Introduces the QuickBooks accounting software program.
Identify the roles, responsibilities and comprehensive accounting functions associated with retail, service, and manufacturing operations. Focuses on transactional accounting in inventory, accounts receivable, accounts payable and cash in addition to internal controls over assets. Lecture 2 hours per week.
Explains the generation and limitations of data, techniques for analyzing the flow of a business’s funds, and the methods of selecting and interpreting financial ratios. Offers analytical techniques through the use of comprehensive case studies. Highlights the evolution of financial statement reporting, the conceptual framework, and GAAP analysis.
Introduces fund accounting as used by governmental and nonprofit entities. Stresses differences between accounting principles of for-profit and not-for-profit organizations.
Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities, and investments. Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users. Also addresses wholesaler transactions and inventory, fixed assets, natural resources, and intangible assets.
Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Consists of an extensive examination of topics for specified balance sheet accounts beyond the scope of a principles course. Focuses on the complex areas of balance sheet and income statement reporting for the corporate entity.
Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. Includes cost control, responsibility accounting, capital budgeting, and pricing decisions.
Presents techniques of investigating, interpreting, and appraising accounting records and assertions. Studies internal control design and evaluation, evidence-gathering techniques, and other topics. Develops an understanding and appreciation of the philosophy of the audit process and its practice. Focuses on issues relevant to an external auditing professional, such as audit risk analysis, planning of audit engagements, internal controls, and substantive testing. Presents the preparation of audit working papers supporting an examination of the financial records and internal control procedures of an enterprise. Covers the report and opinion of the auditor to management, stockholders, and considers the ethical and legal responsibilities of the auditor.
Presents the study of federal taxation as it relates to individuals and related entities. Includes tax planning, compliance, and reporting. Covers gross income, deductions, and credits. Includes tax compliance and reporting. Emphasizes personal tax burden minimization and preparation of personal tax returns.
Source: J Sargeant Reynolds Community College's catalog, linked per course · table learning_unit · CourseShelf publish 59
