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ACC 100: Introduction to Accounting
3.00 Credits
Bergen Community College
This course explores the need and use of accounting information in the business world, as well as provides an overview of accounting careers. The course is designed to give students a user's perspective of accounting and also to provide them with the necessary communication and analytical skills needed to succeed in future accounting courses. Lecture [2.00], Laboratory [2. 00].
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ACC 100 - Introduction to Accounting
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ACC 107: Federal Taxation
3.00 Credits
Bergen Community College
This course reviews the history and background of federal taxation. Students learn the tax definitions of gross income, deductions, and gains and losses, and they examine accounting methods approved by the IRS. The preparation of federal income tax returns is also covered. Lecture [2.00], Laboratory [2.00].
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ACC 107 - Federal Taxation
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ACC 110: Financial Accounting
3.00 Credits
Bergen Community College
This course is an introduction to the theory of accounting and the procedures necessary to produce financial statements. This course focuses on the classification, valuation and communication of financial information. An emphasis will be placed on the usefulness of financial accounting concepts. Lecture [2.00], Laboratory [2.00].
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ACC 110 - Financial Accounting
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ACC 115: Government and Not-for-Profit Accounting
3.00 Credits
Bergen Community College
This course provides the student with the foundations of accounting for governmental and not-for-profit organizations. It introduces students to accounting standards and those applications germane to governmental and not-for- profit entities. Emphasis is placed on fund accounting, budgeting, financial reporting, and accounting procedures. Lecture [2.00], Laboratory [2.00].
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ACC 115 - Government and Not-for-Profit Accounting
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ACC 120: Computerized Accounting
3.00 Credits
Bergen Community College
This course provides the student with the skills necessary to use popular computerized accounting packages such as QuickBooks or Peachtree for Windows. The student will obtain a theoretical accounting background. The student, using basic accounting concepts, will prepare and analyze various accounting documents, reports and statements. It is recommended that this course be taken concurrently with ACC-110 Financial Accounting. Lecture [2.00], Laboratory [2.00].
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ACC 120 - Computerized Accounting
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ACC 140: Federal Income Tax Preparation
1.00 Credits
Bergen Community College
This course will enable average taxpayers to complete their federal income tax returns using tax software. Topics include filing status, gross income, itemized deductions and tax credits. Laboratory [2.00].
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ACC 140 - Federal Income Tax Preparation
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ACC 202: Intermediate Accounting I
3.00 Credits
Bergen Community College
This course is an in-depth study of accounting principles and their application to the preparation of financial statements. Students participate in a detailed study of current assets and current liabilities. The analysis and preparation of cash flow statement is also taught. Lecture [2.00], Laboratory [2.00].
Prerequisite:
Prerequisite[s]: ACC-210; minimum grade C.
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ACC 202 - Intermediate Accounting I
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ACC 203: Intermediate Accounting II
3.00 Credits
Bergen Community College
This course is an in-depth study of accounting principles as they relate to non-current assets, long-term liabilities, paid-in capital, retained earnings, accounting changes, and error analysis. Earnings per share and financial statement analysis are also covered in this course. Lecture [2.00], Laboratory [2.00].
Prerequisite:
Prerequisite[s]: ACC-202.
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ACC 203 - Intermediate Accounting II
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ACC 206: Hospitality Accounting
3.00 Credits
Bergen Community College
This course is an introduction to basic accounting principles and procedures, which includes the preparation of financial statements, specifically designed for the hospitality industry. Lecture [2.00], Laboratory [2.00].
Prerequisite:
Prerequisite[s]: HRM-101].
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ACC 206 - Hospitality Accounting
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ACC 210: Managerial Accounting
3.00 Credits
Bergen Community College
This course explores accounting information as a tool used in decision making by management. Emphasis will be placed on cost behaviors as they relate to the planning, control and evaluation of a business entity. Lecture [2.00], Laboratory [2.00].
Prerequisite:
Prerequisite[s]: ACC-110.
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ACC 210 - Managerial Accounting
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