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ACC 122: Accounting Principles II
4.00 Credits
Northeastern Junior College
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. (Contact hours 60) Prerequisites: ACC 121 or equivalent.
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ACC 122 - Accounting Principles II
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ACC 125: Computerized Accounting
3.00 Credits
Northeastern Junior College
Introduces computerized accounting in a microcomputer environment. Topics include a review of basic accounting theory and training in both manual and computerized accounting procedures. By using a pre-designed accounting software package, students learn the principles and techniques required for computerized processing of accounting data and for generating accounting reports and financial statements. Students will have extensive hands-on experience with computerized systems. (Contact hours C45) Prerequisites: ACC 121
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ACC 125 - Computerized Accounting
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ACC 130: Income Tax Preparation
3.00 Credits
Northeastern Junior College
Provides knowledge and skills that will allow the student to prepare basic individual income tax returns. (Contact hours - 45)
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ACC 130 - Income Tax Preparation
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ACC 131: Income Tax
3.00 Credits
Northeastern Junior College
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. (Contact hours C30)
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ACC 131 - Income Tax
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ACC 175: SPECIAL TOPICS 0 to
0.00 - 6.00 Credits
Northeastern Junior College
Provides students with a vehicle to pursue in depth exploration of special topics of interest. (Contact hours C0 to 90)
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ACC 175 - SPECIAL TOPICS 0 to
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ACC 211: Intermediate Accounting I
4.00 Credits
Northeastern Junior College
Study of the conceptual framework of financial accounting and advanced theory and practice applicable to the following topics: time and value of money, current assets, current liabilities, and operational assets. (Contact hours C60) Prerequisite: ACC 122 or equivalent with minimum of C grade.
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ACC 211 - Intermediate Accounting I
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ACC 216: Governmental And Not- For- Profit Accounting
3.00 Credits
Northeastern Junior College
Addresses concepts of budgetary control as a matter of law and public administration theory. Accounting principles and procedures necessary to implement budgetary controls for governmental units and other not-forprofit institutions and organizations are presented. (Contact hours - 45) Prerequisites: ACC 122
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ACC 216 - Governmental And Not- For- Profit Accounting
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ACC 226: Cost Accounting
3.00 Credits
Northeastern Junior College
Study of cost accumulation methods and reports. The concepts and procedures of job order, process, standard, and direct cost systems are covered; budgeting, planning, and control of costs are included. (Contact hours C45) Prerequisite: ACC 122 or equivalent with minimum of C grade.
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ACC 226 - Cost Accounting
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ACC 235: Computerized Accounting For Small Businesses
3.00 Credits
Northeastern Junior College
Introduces a microcomputer package, such as Quickbooks, One-write Plus or similar accounting application, for use in a small business. Focuses on installation, starting the application and converting a manual accounting system to an electronic system. Includes an easy to use bookkeeping system that incorporates all daily transactions and summarizes records in reports for a complete financial picture. (Contact hours C45) .
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ACC 235 - Computerized Accounting For Small Businesses
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ACC 275: SPECIAL TOPICS 1 to
1.00 - 6.00 Credits
Northeastern Junior College
Provides students with a vehicle to pursue in depth exploration of special topics of interest. (Contact hours C15 to 90)
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ACC 275 - SPECIAL TOPICS 1 to
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