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Accounting Course Descriptions

ACC 115  College Accounting

This course introduces basic accounting principles for a business.  Topics include the complete accounting cycle with end-of-period statements, bank reconciliation, payrolls, and petty cash.  Upon completion, students should be able to demonstrate an understanding of accounting principles and apply those skills to a business organization.

Course Hours Per Week: Class, 3; Lab, 2

Semester Hours Credit: 4

Prerequisite: MAT 070 or DMA 010, 020, 030, 040; ENG 090 and RED 090 or DRE 098; or satisfactory score on placement test

Corequisite: None

ACC 115 Course Outline

ACC 120  Principles of Financial Accounting

This course introduces business decisionmaking accounting information systems. Emphasis is on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations. This course has been approved to satisfy the Comprehensive Articulation Agreement for transferability as a pre-major and/or elective course requirement.

Course Hours Per Week: Class, 3; Lab, 2

accounting student photo

Semester Hours Credit: 4

Prerequisite: ENG 090 and RED 090 or DRE 098; MAT 070 or  DMA 010, 020, 030, 040,  or satisfactory score on placement test

Corequisite: None

ACC 120 Course Outline
ACC 121  Principles of Managerial Accounting

This course includes a greater emphasis on managerial and cost accounting skills. Emphasis is on managerial accounting concepts for external and internal analysis, reporting, and decision-making. Upon completion, students should be able to analyze and interpret transactions relating to managerial concepts including product-costing systems. This course has been approved to satisfy the Comprehensive Articulation Agreement pre-major and/or elective course requirement.

Course Hours Per Week: Class, 3; Lab, 2

Semester Hours Credit: 4

Prerequisite: ACC 120

Corequisite: None

ACC 121 Course Outline  
 

ACC 131  Federal Income Taxes

This course provides an overview of federal income taxes for individuals, partnerships, and corporations.  Topics include tax law, electronic research and methodologies and the use of technology for the preparation of individual and business tax returns.  Upon completion, students should be able to analyze basic tax scenarios, research applicable tax laws, and complete federal tax returns for individuals, partnerships, and corporations.

Course Hours Per Week: Class, 2; Lab, 2

Semester Hours Credit: 3

Prerequisite: ENG 090 and RED 090 or DRE 098; MAT 070 or DMA 010, 020, 030, 040; or satisfactory score on placement test

Corequisite: None

ACC 131 Course Outline

ACC 140  Payroll Accounting

This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.

Course Hours Per Week: Class, 1; Lab, 2

Semester Hours Credit: 2

Prerequisites: ACC 120 and CIS 110

Corequisite: None

ACC 140 Course Outline

ACC 149  Introduction to Accounting Spreadsheets

This course provides a working knowledge of computer spreadsheets and their use in accounting. Topics include pre-programmed problems, model-building problems, beginning-level macros, graphics, and what-if analysis enhancements of template problems. Upon completion, students should be able to use a computer spreadsheet to complete many of the tasks required in accounting.

Course Hours Per Week: Class, 1; Lab, 2

Semester Hours Credit: 2

Prerequisites: Take One: ACC 115 or ACC 120

Corequisite: None

ACC 149 Course Outline: Not Available

ACC 150  Accounting Software Applications

This course introduces microcomputer applications related to accounting systems. Topics include general ledger; accounts receivable; accounts payable; inventory; payroll; and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting package to solve accounting problems.

Course Hours Per Week: Class, 1; Lab, 2

Semester Hours Credit: 2

Prerequisites: ACC 120 and CIS 110

Corequisite: None

ACC 150 Course Outline

ACC 215  Ethics in Accounting

This course introduces students to professional codes of conduct and ethics adopted by professional associations and state licensing boards for accountants, auditors, and fraud examiners. Topics include research and discussion of selected historical and contemporary ethical cases and issues as they relate to accounting and business. Upon completion, students should be able to apply codes, interpret facts and circumstances, as they relate to accounting firms and business activities.

Course Hours Per Week: Class, 3; Lab, 0

Semester Hours Credit: 3

Prerequisites: ACC 121

Corequisite: None

ACC 215 Course Outline: Not Available

ACC 220  Intermediate Accounting I

This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and extensive analyses of financial statements. Upon completion, students should be able to demonstrate competence in the conceptual framework underlying financial accounting, including the application of financial standards.

Course Hours Per Week: Class, 3; Lab, 2

Semester Hours Credit: 4

Prerequisites: ACC 120

Corequisite: None

ACC 220 Course Outline

ACC 221  Intermediate Accounting II

This course is a continuation of ACC 220. Emphasis is on special problems which may include leases, bonds, investments, ratio analyses, present value applications, accounting changes, and corrections. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered. Accounting computer problems involving preparation and completion of spreadsheets are integrated throughout the course.

Course Hours Per Week: Class, 3; Lab, 2

Semester Hours Credit: 4

Prerequisite: ACC 220

Corequisite: None

ACC 221 Course Outline

ACC 226  Advanced Managerial Accounting

This course is designed to develop an appreciation for the uses of cost information in the administration and control of business organizations. Emphasis is on how accounting data can be interpreted and used by management in planning and controlling business activities. Upon completion, students should be able to analyze and interpret cost information and present this information in a form that is usable by management.

Course Hours Per Week: Class, 3; Lab, 0

Semester Hours Credit: 3

Prerequisites: ACC 121

Corequisite: None

ACC 226 Course Outline

ACC 227  Practices in Accounting

This course provides an advanced in-depth study of selected topics in accounting using case studies and individual and group problem solving. Topics include cash flow, financial statement analysis, individual and group problem solving, practical approaches to dealing with clients, ethics, and critical thinking. Upon completion, students should be able to demonstrate competent analytical skills and effective communication of their analysis in written and/or oral presentations. As part of this course, students may be required to prepare a sample joint income tax return for a married couple, establish and use an accounting system, and use a microcomputer to record accounting information.

Course Hours Per Week: Class, 3; Lab, 0

Semester Hours Credit: 3

Prerequisites: ACC 220

Corequisite: None.

ACC 227 Course Outline

ACC 240  Government and Not-for-Profit Accounting

This course introduces principles and procedures applicable to governmental and not-for-profit organizations. Emphasis is on various budgetary accounting procedures and fund accounting. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

Course Hours Per Week: Class, 3; Lab, 0

Semester Hours Credit: 3

Prerequisite: ACC 121

Corequisite: None

ACC 240 Course Outline

ACC 250  Advanced Accounting

This course is designed to analyze special accounting issues, which may include business combinations, partnerships, international accounting, estates, and trusts.  Emphasis is on analyzing transactions and preparing working papers and financial statements.  Upon completion, students should be able to solve a wide variety of problems by advanced application of accounting principles and procedures.

Course Hours Per Week: Class, 3; Lab, 0

Semester Hours Credit: 3

Prerequisite: ACC 221

Corequisite: None

ACC 250 Course Outline: Not available

ACC 269  Audit and Assurance Services

This course introduces selected topics pertaining to the objectives, theory, and practices in engagements providing auditing and other assurance services. Topics include planning, conducting, and reporting, with emphasis on the related professional ethics and standards. Upon completion, students should be able to demonstrate an understanding of the types of professional services, the related professional standards, and the engagement methodology.

Course Hours Per Week: Class, 3; Lab, 0

Semester Hours Credit: 3

Prerequisite: ACC 220

Corequisite: None

ACC 269 Course Outline

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