Course Catalog

Official Course Information

Please select a Course Section from the List below or use the Search box on the right if you know the CourseID or Title.

Accounting Courses:

ACC101 - Accounting 1
Credits: 3 Catalog Description: The concepts, principles and standards of financial accounting as they apply to financial statements including the statement of cash flows are developed from a user perspective. Generally Accepted Accounting Principles are applied to cash, receivables, payables, inventory, long-term operational assets, long-term debt and equity. Prerequisite: Math skills equivalent to or concurrent registration in MAT092. full catalog description »

ACC101 - Accounting 1

Credits: 3

Catalog Description: The concepts, principles and standards of financial accounting as they apply to financial statements including the statement of cash flows are developed from a user perspective. Generally Accepted Accounting Principles are applied to cash, receivables, payables, inventory, long-term operational assets, long-term debt and equity. Prerequisite: Math skills equivalent to or concurrent registration in MAT092.

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ACC102 - Accounting 2
Credits: 3 Catalog Description: The concepts and principles of managerial accounting as they apply to financial statements including the statement of cash flows are developed from a user perspective. Topics include manufacturing accounting, cost-volume-profit analysis, decision making, cost accumulation and allocation, budgeting, performance evaluation, responsibility accounting, capital budgeting, cost accounting systems and financial statement analysis. Prerequisite: ACC101. full catalog description »

ACC102 - Accounting 2

Credits: 3

Catalog Description: The concepts and principles of managerial accounting as they apply to financial statements including the statement of cash flows are developed from a user perspective. Topics include manufacturing accounting, cost-volume-profit analysis, decision making, cost accumulation and allocation, budgeting, performance evaluation, responsibility accounting, capital budgeting, cost accounting systems and financial statement analysis. Prerequisite: ACC101.

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ACC106 - Basic Accounting Practices
Credits: 3 Catalog Description: Basic principles and standards of financial accounting as they apply to the income statement, balance sheet, and statement of changes in owner's equity are developed from a preparer perspective. Topics include journalizing, posting, preparation of trial balance and financial statements, closing entries, cash and internal control , payroll accounting, special journals and subsidiary ledgers. Accounting software is used throughout the course. Prerequisite: None. (Not open to students with credit in ACC101. Designed primarily for Office Technology, Tourism and Hospitality Management, and Fashion Buying and Merchandising Management students). full catalog description »

ACC106 - Basic Accounting Practices

Credits: 3

Catalog Description: Basic principles and standards of financial accounting as they apply to the income statement, balance sheet, and statement of changes in owner's equity are developed from a preparer perspective. Topics include journalizing, posting, preparation of trial balance and financial statements, closing entries, cash and internal control , payroll accounting, special journals and subsidiary ledgers. Accounting software is used throughout the course. Prerequisite: None. (Not open to students with credit in ACC101. Designed primarily for Office Technology, Tourism and Hospitality Management, and Fashion Buying and Merchandising Management students).

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ACC201 - Computer Applications in Accounting
Credits: 3 Catalog Description: Develops skills using currently popular accounting software, converting a manual accounting system to a computerized system. Emphasizes the computer as a problem-solving tool in various accounting and financial situations. Prerequisites: CIS116 and ACC102. full catalog description »

ACC211 - Intermediate Accounting 1
Credits: 3 Catalog Description: In-depth study of Generally Accepted Accounting Principles. Topics include the conceptual framework of accounting, financial statements and related disclosures, accounting for cash, receivables and inventories, asset acquisition, cost allocation and asset disposition. Prerequisite: ACC102. full catalog description »

ACC212 - Intermediate Accounting 2
Credits: 3 Catalog Description: A continuation ACC211, Generally Accepted Accounting Principles. Topics include current liabilities and contingencies, long-term liabilities and receivables, investments, contributed capital, retained earnings, earnings per share, income recognition, income taxes, post employment benefits, leases, statement of cash flows and accounting for changes and errors. Prerequisite: ACC211. full catalog description »

ACC212 - Intermediate Accounting 2

Credits: 3

Catalog Description: A continuation ACC211, Generally Accepted Accounting Principles. Topics include current liabilities and contingencies, long-term liabilities and receivables, investments, contributed capital, retained earnings, earnings per share, income recognition, income taxes, post employment benefits, leases, statement of cash flows and accounting for changes and errors. Prerequisite: ACC211.

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ACC215 - Cost Accounting
Credits: 3 Catalog Description: Studies managerial accounting in-depth from the preparer's perspective. Topics include managerial decision support systems, elements of costs, job-order and process costing, just-in-time and flexible manufacturing systems, cost-volume-profit analysis, budgets and performance evaluation. Prerequisite: ACC102. full catalog description »

ACC217 - Tax Procedures
Credits: 3 Catalog Description: Survey of current Federal Income Tax law and practice in the preparation of tax returns for the individual taxpayer. Topics include determination of gross income, deductions, exemptions, income from trade or business, retirement plans, credits and special taxes, accounting periods and methods, depreciation, gains and losses, withholding, estimated tax, payroll taxes, tax administration and tax planning. Prerequisite: ACC102. full catalog description »

ACC217 - Tax Procedures

Credits: 3

Catalog Description: Survey of current Federal Income Tax law and practice in the preparation of tax returns for the individual taxpayer. Topics include determination of gross income, deductions, exemptions, income from trade or business, retirement plans, credits and special taxes, accounting periods and methods, depreciation, gains and losses, withholding, estimated tax, payroll taxes, tax administration and tax planning. Prerequisite: ACC102.

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