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ACC 115: Payroll Accounting3.0 CR
3.00 Credits
Colorado Mountain College
PREREQUISITE: ACC-101 or ACC-121 with a grade of C- or higher. Studies federal and state employment laws and their effects on personnel and payroll records. The course is non-technical and is intended to give students a practical working knowledge of the current payroll laws and actual experience in applying regulations. Students are exposed to computerized payroll procedures. Prev. Course Codes: (ACC-240) Clock Hours: 45 (LEC)
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ACC 115 - Payroll Accounting3.0 CR
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ACC 122: Accounting Prnciples II
4.00 Credits
Colorado Mountain College
PREREQUISITE: ACC-121 with a grade of C- or higher. Continues the study of accounting principles as they apply to partnerships and corporations. Major topics include stocks and bonds, investments, cash flow statements, financial analysis, budgeting, and cost and managerial accounting. Prev. Course Codes: (ACG-112) (ACG-152) Clock Hours: 60 (LEC)
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ACC 122 - Accounting Prnciples II
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ACC 125: Computerized Accounting3.0 CR
3.00 Credits
Colorado Mountain College
PREREQUISITE: ACC-121 with a grade of C- or higher. Introduces the capabilities of computer applications in accounting. Includes solving accounting problems of a financial nature and hardware and software controls. Prev. Course Codes: (CIS-153) (CIS-155) (CIS-030) (CSC-030) (CSC-130) (ACG-226) Clock Hours: 45 (LEC)
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ACC 125 - Computerized Accounting3.0 CR
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ACC 131: Income Tax
3.00 Credits
Colorado Mountain College
PREREQUISITE: ACC-122; Min. grade C-. This course is the study of basic concepts of federal income taxation, including gross income, deductions, accounting periods and methods, and property transactions, with emphasis on taxation of individuals and sole proprietorships. Prev. Course Codes: (ACC-221) (ACC-015) (ACG-015) (ACG-161) Clock Hours: 45 (LEC)
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ACC 131 - Income Tax
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ACC 138: Payroll & Sales Tax
3.00 Credits
Colorado Mountain College
Acquaints students with laws pertaining to payroll and sales taxes including record keeping rules. Student prepare various federal, state, and local forms for reporting payroll taxes and sales taxes. A computerized payroll simulation is included in the course. Clock Hours: 45 (LEC)
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ACC 138 - Payroll & Sales Tax
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ACC 139: Budget Management1.0 CR
15.00 Credits
Colorado Mountain College
Teaches the basics of budgets including analysing, managing, and tracking costs. Clock Hours: 15 (LEC)
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ACC 139 - Budget Management1.0 CR
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ACC 140: Accounting Software
1.00 Credits
Colorado Mountain College
Students are introduced to specialized accounting software. Students will enter data, create invoices, write checks, use accounts payable and account receivable, record and pay sales and payroll taxes, do job costing, and generate reports. Clock Hours: 22.5 (LECLB)
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ACC 140 - Accounting Software
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ACC 175: Special Topics1.0
6.00 Credits
Colorado Mountain College
Provides students with a vehicle to pursue in-depth exploration of special topics of interest.
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ACC 175 - Special Topics1.0
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ACC 211: Intermediate Accounting I
4.00 Credits
Colorado Mountain College
PREREQUISITE: ACC-122; Min. grade C-. Focuses on comprehensive analysis of generally accepted accounting principles (GAAP), accounting theory, concepts, and financial reporting principles for public corporations. It is the first of a two-course sequence in financial accounting and is designed primarily for accounting and finance majors. Focuses on the preparation and analysis of business information relevant and useful to external users of financial reports. Explores the theories, principles and practices surveyed in Accounting Principles and critically examines real world financial analysis and reporting. Prev. Course Codes: (ACC-027) (ACG-027) (ACG-252) Clock Hours: 60 (LEC)
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ACC 211 - Intermediate Accounting I
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ACC 212: Intermediate Accounting II
4.00 Credits
Colorado Mountain College
PREREQUISITE: ACC-211; Min. grade C-. Focuses on the theoretical and practical aspects of accounting for long term liabilities, stockholders' equity, investments, pensions, and leases. Includes income tax allocation, financial statement analysis, cash flow statements, and accounting methods changes. Prev. Course Codes: (ACC-028) (ACG-028) Clock Hours: 60 (LEC)
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ACC 212 - Intermediate Accounting II
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