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ACC 101: Fundamentals of Accounting
3.00 Credits
Front Range Community College
Presents the basic elements and concepts of accounting with emphasis on the procedures used for maintaining journals, ledgers, and other related records, and for the completion of end-of-period reports for small service and merchandising businesses. 45 Contact Hours. Prerequisite: None
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ACC 115: Payroll Accounting
3.00 Credits
Front Range Community College
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. 45 Contact Hours. Prerequisite: ACC 101 or ACC 121 or permission of instructor. Corequisite: ACC 101 or ACC 121 or permission of instructor.
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ACC 115 - Payroll Accounting
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ACC 122: Accounting Principles II
4.00 Credits
Front Range Community 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. 60 Contact Hours. Prerequisite: ACC 121.
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ACC 131: Income Tax
3.00 Credits
Front Range Community College
Studies 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. 45 Contact Hours. Prerequisite: ACC 121 is strongly recommended.
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ACC 135: Spreadsheet Applications For Accounting
3.00 Credits
Front Range Community College
Introduces spreadsheets as an accounting tool. Using an accounting perspective, the student applies fundamental spreadsheet concepts. The spreadsheet is used as a problem solving and decision making tool. 45 Contact Hours. Prerequisites: ACC 122 and CIS 155.
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ACC 135 - Spreadsheet Applications For Accounting
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ACC 216: Government And Not- For- Profit Accounting
3.00 Credits
Front Range Community 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 notfor- pro t institutions and organizations are presented. 45 Contact Hours. Prerequisites: ACC 122 or permission of instructor.
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ACC 216 - Government And Not- For- Profit Accounting
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ACC 226: Cost Accounting
3.00 Credits
Front Range Community College
Studies cost accumulation methods and reports. Focuses on the concepts and procedures of job order, process, standard, and direct cost systems, budgeting, planning, and control of costs. 45 Contact Hours. Prerequisite: ACC 122.
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ACC 226 - Cost Accounting
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ACC 227: Cost Accounting II
3.00 Credits
Front Range Community College
Continues ACC 226 and focuses on the decision making aspects of managerial accounting using electronic spreadsheet applications for assigned problems. Topics include product pricing strategy, capital budgeting, statement of cash flow, and application of linear programming. 45 Contact Hours. Prerequisites: ACC 226.
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ACC 231: Business Taxation
3.00 Credits
Front Range Community College
Introduces student to taxation of business entities and transactions. Topics include taxation of property transactions, various tax issues that apply to different tax entities, tax administration and practice, and the taxation effects of formation, operation, and dissolution of corporations, partnerships, S corporations, trusts and estates. 45 Contact Hours. Prerequisite: ACC 121
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ACC 231 - Business Taxation
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ACC 245: Computerized Accounting With a Professional Package
3.00 Credits
Front Range Community College
Integrates accounting principles and practices with a computerized accounting package such as Peachtree, DacEasy, or other professional package. Emphasizes computerized functions of the general ledger and integrated accounts payable, accounts receivable, invoicing and payroll systems. 45 Contact Hours. Prerequisite: ACC 101 or ACC 121
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