(ACC) Accounting Courses


(3 credits)  ACC 106 - Office Accounting I
Basic accounting course designed for non-transfer students. Emphasizes the techniques of double-entry bookkeeping: journalizing; posting; adjusting and closing entries; and financial statement preparation. 3 lecture hours

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(3 credits)  ACC 108 - Hospitality Accounting
Introductory accounting course integrating the special accounting requirements of the hospitality industry with generally accepted accounting principles. 3 lecture hours

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(3 credits)  ACC 109 - Food, Beverage, and Labor Cost Control
Prerequisite: ACC 108 with a minimum C grade
Principles and theories underlying cost control as it applies to the hospitality industry. Problem-solving using spreadsheet software is integral component of instruction. 3 lecture hours

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(4 credits)  ACC 111 - Principles of Financial Accounting
Prerequisite: MAT 037 (or MAT 037A and 037B) or equivalent proficiency
Study of the accounting cycle and how accounting data impacts business decisions. Emphasis on understanding the "why" of accounting as well as the "how." 4 lecture hours

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(4 credits)  ACC 112 - Principles of Managerial Accounting
Prerequisite: ACC 111 with a minimum C grade
Study of the uses of accounting information for managerial decision-making. Areas covered include manufacturing, merchandising, and service cost systems; cost-volume-profit analysis; and budgeting and capital investment decision-making. 4 lecture hours

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(3 credits)  ACC 201 - Intermediate Accounting I
Prerequisite: ACC 111 with a minimum C grade
Detailed study of accounting theory and practice as they relate to cash; receivables; inventories; investments; property, plant and equipment; and intangible assets. 3 lecture / 1 laboratory hours

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(3 credits)  ACC 202 - Intermediate Accounting II
Prerequisite: ACC 201 with a minimum C grade
Continuation of ACC 201. Topics in the study of accounting theory and practice include liabilities, stockholder equity, cash flows, and leases. 3 lecture / 1 laboratory hours

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(3 credits)  ACC 203 - Federal Income Taxation
Prerequisite: ACC 111 with a minimum C grade
Study of income taxation as it applies to small businesses and individual taxpayers. Topics include gross income, exclusions, deductions, credits, exemptions, and capital gains. Computer software is used to prepare tax returns. [Fall offering] 3 lecture hours

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(3 credits)  ACC 204 - Auditing
Prerequisite: ACC 201 with a minimum C grade
Investigation into and application of the objectives and procedures governing auditing requirements, standards, and examinations. [Spring offering] 3 lecture / 1 laboratory hours

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(3 credits)  ACC 205 - Office Accounting II
Prerequisite: ACC 106 with a minimum C grade
Continuation of ACC 106. Topics include receivables and payables; merchandise inventory; plant and equipment; corporations; partnerships; and internal control. 3 lecture hours

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(3 credits)  ACC 207 - Computerized Accounting
Prerequisite: ACC 111 with a minimum C grade
Introduction to general ledger accounting on PCs. Students acquire a working knowledge of software packages currently used in industry. 2 lecture / 2 laboratory hours

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(3 credits)  ACC 214 - Accounting for Non-Profit Organizations
Prerequisite: ACC 111 with a minimum C grade
Study of generally accepted accounting principles as they apply to non-profit organizations, with emphasis on governmental agencies. Additional focus includes accounting for colleges and universities as well as hospitals and health organizations. 3 lecture hours Study of generally accepted accounting principles as they apply to non-profit organizations, with emphasis on governmental agencies. Additional focus includes accounting for colleges and universities as well as hospitals and health organizations. 3 lecture hours

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(3 credits)  ACC 215 - Cost Accounting
Prerequisite: ACC 112 with a minimum C grade
Examination of the accounting practices to record and control material, labor, and overhead costs. Study includes job-order, process cost and standard cost systems for manufacturing and service firms. 3 lecture / 1 laboratory hours

course outline   current classes