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Accounting Course Descriptions: Course Descriptions

Course Descriptions

ACC - Accounting Courses

ACC 111 - Accounting I
3 credits/3 contact hours
The course will focus on the basic financial accounting model step by-step, from the fundamental accounting equation through the accounting cycle. The course will explore bookkeeping techniques and practices, as well as covering the basic understanding of accounting practices and procedures. Prerequisite: C or better in MAT 092 or appropriate Math Placement Exam score.

ACC 112 - Accounting II
3 credits/3 contact hours
This course will be a continuation of ACC 111. Special journals, payroll systems, internal control and cash transactions, accounts receivable and accounts payable are a few of the topics to be covered. This course will expand partnership accounting as well as corporate accounting. Prerequisite: ACC 111

ACC 150 - Income Tax Accounting
3 credits/3 contact hours
An introduction to federal taxation of the income of individuals. Tax laws are examined by means of illustrative examples and problems. Prerequisite: ACC 111

ACC 151 - Accounting Software Applications
3 credits/3 contact hours
A hands-on introduction to accounting software; topics include payroll, inventory, accounts payable, accounts receivable, job cost and point-of-sale applications. Popular software packages in the areas of tax, audit and financial statement preparation are used. Prerequisite: ACC 112

ACC 201 - Intermediate Accounting I 
3 credits/3 contact hours
A comprehensive review of financial accounting principles, concepts, and procedures. Account­ing theory is emphasized in the analysis of alternatives, treatments, and procedures. Specific areas stressed are recognition of income and expense and disclosing current and future values. Prerequisite: ACC 112

ACC 202 - Intermediate Accounting II
3 credits/3 contact hours
A continuation of the principles, concepts, and procedures introduced in Intermediate Accounting I.
Specific topics include valuation alternatives, depreciation, market values, leases, the time value of
money, and stockholder’s equity. Prerequisite: ACC 201

ACC 204 - Managerial Accounting
3 credits/3 contact hours
The skills you will develop in this class are applicable not only to business settings but to any setting in which making good decisions is important. This course is an introduction to the concepts and practices underlying firms’ internal management information systems. The course emphasizes a user perspective and focuses on the use of internal accounting information in decision making, planning and organizational control. Students will understand basic terminology and methods of management accounting and understand the concepts underlying current practices in management accounting.
Prerequisite: ACC 112 (or may be taken concurrently)

ACC 205 - Governmental Accounting 
3 credits/3 contact hours
An introduction to the fund-based theory and practice of accounting as applied to governmental enti­ties and not-for profit organizations. Various techniques are used to study fund accounting concepts; these may include the use of problem sets, case studies, computer applications, and other materials. Prerequisite: ACC 112

ACC 290 - Accounting Internship
3 credits/3 contact hours
This course provides the student an opportunity to expand their individual skill base and apply specific competencies in a real world environment. This course is designed to promote professional development by providing challenging, valuable work experience and prepare students for a future career in the field. Skills learned in the core courses will be applied while performing 135 hours at the internship site. In addition, students will be required to work with their faculty sponsor to complete written assignments related to the experience.
Prerequisites: ACC 112, BUS 110, a cumulative
GPA of 3.0, at least 30 credits earned in the program of study, and permission of the department chair or designee.