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ACC 1101: Principles of Accounting I
6.00 Credits
Georgia Northwestern Technical College (formerly Coosa Valley Technical College)
Introduces the basic concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle and accounting for a personal service business, the accounting cycle and accounting for a merchandising enterprise, and cash control. Laboratory work demonstrates theory presented in class. (Replaces ACC 101 eff 200903). 09032008
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ACC 1101 - Principles of Accounting I
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ACC 1102: Principles of Accounting II
6.00 Credits
Georgia Northwestern Technical College (formerly Coosa Valley Technical College)
Prerequisite: ACC 1101. Applies the basic principles of accounting to specific account classifications and subsidiary record accounting. Topics include: receivables, inventory, plant assets, payroll, payables, partnerships, and sales tax returns. Laboratory work demonstrates theory presented in class. (Replaces ACC 102 eff 200903). 092008
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ACC 1102 - Principles of Accounting II
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ACC 1103: Principles of Accounting III
6.00 Credits
Georgia Northwestern Technical College (formerly Coosa Valley Technical College)
Prerequisite/Corequisite: ACC 1102. Emphasizes a fundamental understanding of corporate and cost accounting. Topics include: accounting for a corporation, statement of cash flows, cost accounting, budgeting and long term liabilities. Laboratory work demonstrates theory presented in class. (Replaces ACC 103 eff 200903). 09032008
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ACC 1103 - Principles of Accounting III
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ACC 1104: Computerized Accounting
3.00 Credits
Georgia Northwestern Technical College (formerly Coosa Valley Technical College)
Prerequisites/Corequisites: ACC 1102, SCT 100. Emphasizes operation of computerized accounting systems from manual input forms. Topics include: equipment use, general ledger, accounts receivable and payable, payroll, cash management, and financial reports. Laboratory work includes theoretical and technical application. (Replaces ACC 104 eff 200903). 09032008
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ACC 1104 - Computerized Accounting
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ACC 1106: Spreadsheet Applications
3.00 Credits
Georgia Northwestern Technical College (formerly Coosa Valley Technical College)
Prerequisite/Corequisite: SCT 100. Provides instruction in the use of electronic spreadsheet software in business applications. Students become proficient in creating and modifying spreadsheets in a business environment and in printing files that meet business standards. Topics include: spreadsheet concepts, data entry and modification, analyzing data, charts and graphs, formatting data and content and managing workbooks. (Replaces ACC 106 eff 200903). 08262008
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ACC 1106 - Spreadsheet Applications
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ACC 1151: Individual Tax Accounting
5.00 Credits
Georgia Northwestern Technical College (formerly Coosa Valley Technical College)
Provides instruction for preparation of both state and federal income tax. Topics include: taxable income, income adjustments, schedules, standard deductions, itemized deductions, exemptions, tax credits, and tax calculations. (Replaces ACC 151 eff 200903). 08262008
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ACC 1151 - Individual Tax Accounting
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ACC 1152: Payroll Accounting
5.00 Credits
Georgia Northwestern Technical College (formerly Coosa Valley Technical College)
Provides an understanding of the laws that affect a company's payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions. (Replaces ACC 152 eff 200903). 08262008
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ACC 1152 - Payroll Accounting
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ACC 2105: Database Applications
3.00 Credits
Georgia Northwestern Technical College (formerly Coosa Valley Technical College)
Emphasizes use of database management software packages to access, manipulate, and create file data. Topics include: database concepts structuring databases, entering data, organizing data, and managing databases. (Replaces ACC 105 eff 200903). 08262008
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ACC 2105 - Database Applications
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ACC 2150: Cost Accounting
6.00 Credits
Georgia Northwestern Technical College (formerly Coosa Valley Technical College)
Prerequisite/Corequisite: ACC 1103. Emphasizes a thorough understanding of cost concepts, cost behavior, and cost accounting techniques as they are applied to manufacturing cost systems. Topics include job order cost accounting, process cost accounting, and standard cost accounting. (Replaces ACC 150 eff 200903). 09032008
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ACC 2150 - Cost Accounting
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ACC 2154: Personal Finance
5.00 Credits
Georgia Northwestern Technical College (formerly Coosa Valley Technical College)
Introduces practical applications of concepts and techniques used to manage personal finance. Topics include: cash management, time value of money, credit, major purchasing decisions, insurance, investments, retirement, and estate planning. (Replaces ACC 154 eff 200903). 09032008
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ACC 2154 - Personal Finance
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