ACC 120 – Princ of Financial Accounting

Accounting
Lecture: 3 Lab: 2 Clinic: 0 Work: 0 Credits: 4
This course introduces business decision-making accounting information systems. Emphasis is placed 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 for transfer under the CAA and ICAA as Read More

ACC 121 – Princ of Managerial Accounting

Accounting
Lecture: 3 Lab: 2 Clinic: 0 Work: 0 Credits: 4
This course includes a greater emphasis on managerial and cost accounting skills. Emphasis is placed 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 for transfer under the CAA Read More

ACC 122 – Princ of Managerial Accounting II

Accounting
Lecture: 3 Lab: 0 Clinic: 0 Work: 0 Credits: 3
This course provides additional instruction in the financial accounting concepts and procedures introduced in ACC 120. Emphasis is placed on the analysis of specific balance sheet accounts, with in-depth instruction of the accounting principles applied to these accounts. Upon completion, students should be able to analyze data, prepare journal entries, and prepare reports in compliance Read More

ACC 130 – Business Income Taxes

Accounting
Lecture: 2 Lab: 2 Clinic: 0 Work: 0 Credits: 3
This course introduces the relevant laws governing business and fiduciary income taxes. Topics include tax law relating to business organizations, electronic research and methodologies, and the use of technology for the preparation of business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various business Read More

ACC 150 – Accounting Software Applications

Accounting
Lecture: 1 Lab: 3 Clinic: 0 Work: 0 Credits: 2
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.

ACC 180 – Practices in Bookkeeping

Accounting
Lecture: 3 Lab: 0 Clinic: 0 Work: 0 Credits: 3
This course provides advanced instruction in bookkeeping and record-keeping functions. Emphasis is placed on mastering adjusting entries, correction of errors, depreciation, payroll, and inventory. Upon completion, students should be able to conduct all key bookkeeping functions for small business.

ACC 210 – Enterprise Risk Management

Accounting
Lecture: 3 Lab: 0 Clinic: 0 Work: 0 Credits: 3
This course introduces enterprise risk management as it applies to accounting and finance. Topics include risk recognition, assessment, risk analysis, internal controls, and risk management plans. Upon completion, students should be able to demonstrate the daily managerial and organizational requirements of enterprise risk management in written and oral format.

ACC 215 – Ethics in Accounting

Accounting
Lecture: 3 Lab: 0 Clinic: 0 Work: 0 Credits: 3
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 discussions 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, Read More

ACC 220 – Intermediate Accounting l

Accounting
Lecture: 3 Lab: 2 Clinic: 0 Work: 0 Credits: 4
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 an extensive analysis 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.

ACC 221 – Intermediate Accounting II

Accounting
Lecture: 3 Lab: 2 Clinic: 0 Work: 0 Credits: 4
This course is a continuation of ACC 220. Emphasis is placed 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.