Academic Catalog

Accounting (ACC)

ACC105 / Payroll, Sales and Property Taxes
3 Credits / 3.0 Periods for Lecture

Tax reporting for payroll, sales, and personal property. Prerequisites: None.

Division: Business and Computing Studies
ACC111 / Accounting Principles I
3 Credits / 3.0 Periods for Lecture

Fundamental theory of accounting principles and procedures. Prerequisites: None.

Division: Business and Computing Studies
ACC112 / Accounting Principles II
3 Credits / 3.0 Periods for Lecture

Continuation of the fundamental theory of accounting principles and procedures, including interpretation of general purpose financial statements. Prerequisites: ACC111 with a grade of "C" or better, or permission of Department or Division.

Division: Business and Computing Studies
ACC115 / Computerized Accounting
3 Credits / 3.0 Periods for Lecture & Lab

Understanding of fundamental accounting principles and mastery of an accounting information systems including the general ledger, accounts receivable, accounts payable and payroll. Prerequisites: None.

Division: Business and Computing Studies
ACC121 / Individual Tax Preparation
3 Credits / 3.0 Periods for Lecture & Lab

Theory and practice of accounting for individual taxation. Prerequisites: None.

Division: Business and Computing Studies
ACC211 / Financial Accounting
3 Credits / 3.0 Periods for Lecture

Introduction to theory and practice in the preparation and interpretation of general purpose financial statements. Prerequisites: None.

SUN  SUN# ACC 2201
Division: Business and Computing Studies
ACC212 / Managerial Accounting
3 Credits / 3.0 Periods for Lecture

Development and analysis of accounting information for managerial planning and control. Prerequisites: A grade of "C" or better in (ACC111 and ACC112), or ACC211, and (CIS105 or permission of Department or Division).

SUN  SUN# ACC 2202
Division: Business and Computing Studies
ACC219 / Intermediate Accounting I
3 Credits / 3.0 Periods for Lecture

Continuation of the theory and practice of financial accounting, applicable to assets, liabilities, equity related problems of income determination and financial reporting. Prerequisites: A grade of C or better in ACC212 or ACC240 or permission of Department or Division.

Division: Business and Computing Studies
ACC221 / Tax Accounting
3 Credits / 3.0 Periods for Lecture

Theory and practice of accounting for personal, corporate, and non-corporate taxation. Prerequisites: A grade of C or better in ACC111 or ACC211 or permission of Department or Division.

Division: Business and Computing Studies
ACC224 / Tax Practice Administration and Business Entity Analysis
3 Credits / 3.0 Periods for Lecture

Federal income tax representation, practices, and procedures, including trust and estate income tax, exempt organizations, and retirement plans. Prerequisites: A grade of C or better in ACC121 or ACC221.

Division: Business and Computing Studies
ACC107 / Bookkeeping Theory And Practice
4 Credits / 5.0 Periods for Lecture & Lab

Fundamental accounting practices; application to retail stores, professional firms, and personal service operations. Prerequisites: None.

Division: Business and Computing Studies

Updated 11/3/23 to