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

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

Develops basic comprehension of the balance sheet, income statement, and equity and cash flow statements. Explores usage of specialized journals and subsidiary ledgers in a computerized system. Studies the impact of various transactions on an enterprise, including payroll, receivables, payables, inventory, cash and credit card receipts. Prerequisites: None.

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

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.

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

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

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

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).

Fundamental theory of fraud examination methodology to detect and prevent accounting fraud. Prerequisites: A grade of "C" or better in (ACC230 or ACC112 or ACC211) or permission of Department or Division. Course Notes: ACC216 can be used for continuing education credits for accountants.

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.

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.

Payroll records for businesses required by federal and state laws. Prerequisites: A grade of C or better in ACC111 or ACC211 or permission of Department or Division.

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.

Introduction to the uses of accounting information for internal and external purposes with emphasis on financial statement analysis. Prerequisites: A grade of C or better in (ACC111 or ACC211) or [(ENG101 or ENG107) and MAT151 and CRE101] or (appropriate District English, Reading, and Math placement).

Accounting work experience in a business or industry. Eighty hours of designated work per credit totaling 160 hours per semester. Prerequisites: Permission of Department or Division.

Accounting work experience in a business or industry. Eighty hours of designated work per credit totaling 240 hours per semester. Prerequisites: Permission of Department or Division.