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  • ACC 100: Basic Accounting

    3.00 Credits
    Connecticut State Community College Asnuntuck

    An introductory course for non-Accounting majors, and owners and managers of small businesses. Covers the basic structure, concepts, and principles of accounting, and correct use of accounting terminology. The practical aspect of accounting is emphasized through recording, classifying, and summarizing the financial information that flows within a business enterprise. The accounting cycle, including statement presentation, is examined along with such areas as sales, purchases, cash, receivables, and payroll. Supplemented with software applications. This course is not open to students who have completed ACC* 111 or higher, with a grade of "C-" or better. (Formerly ACCT 130: Introduction to Accounting.) (See also ACCT* 103)
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  • ACC 103: Bookkeeping

    3.00 Credits
    Connecticut State Community College Asnuntuck

    This is an introductory course for non-Accounting majors, as well as owners, managers, and employees of small businesses. It covers the basic structure, concepts, and principles of accounting, and an overview of bookkeeping methods. Students will learn the key elements of the accounting cycle including how to analyze and record business transactions for a service business operating as a sole proprietorship. Students will also prepare major financial statements, e.g. the Income Statement and Balance Sheet, allowing them to better understand the results of their operations. Supplemented with software applications. (See also ACC* 100)
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  • ACC 108: Payroll Accounting

    3.00 Credits
    Connecticut State Community College Asnuntuck

    This course will provide accounting students with an overview of the responsibiliites of a payroll specialist and the importance of the payroll operations in a business. It will provide the student with an essential understanding of payroll accounting laws, regulations and methodology. Other topics covered are the need for timely and accurate payroll data as a key part of the management function, tax rules, tax rates and tax reports. In this course students will have hands-on experience aided by technology that utilizes the latest payroll accounting software. Prerequisite: ACC* 100 or ACC* 115.
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  • ACC 115: Financial Accounting

    4.00 Credits
    Connecticut State Community College Asnuntuck

    Designed as an introduction to the accounting theory necessary to understand basic accounting practices; to read, analyze, and interpret financial statements; and to make informed business and financial decisions. Students cannot obtain credit for ACC* 115 if they have already received credit for ACC* 111. (Formerly ACCT 142.)
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  • ACC 118: Managerial Accounting

    4.00 Credits
    Connecticut State Community College Asnuntuck

    An introduction to the basic concepts needed to select and use accounting information necessary for managerial decision making. Students learn how managers plan for the operations of their business, assess how effectively their plans are being implemented, control operations, and use accounting data to make internal decisions. Students cannot obtain credit for ACC* 118 if they have already obtained credit for ACC* 112. (Formerly ACCT 162.) Prerequisite: ACC* 111, ACC* 115, or ACC* 119 with a grade of "C-" or better.
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  • ACC 119: Industrial Accounting

    4.00 Credits
    Connecticut State Community College Asnuntuck

    Intended for non-accounting students and designed to provide an introduction to the accounting theory necessary to understand basic accounting practices, to read, analyze, and interpret financial statements, and to make informed business and economic decisions. Provides an introduction to financial accounting principles and concepts. Students examine the accounting cycle, business transactions and their recording under GAAP, and the fundamental assumptions made by modern accountants. All forms of business organization are introduced. The corporate form of business is stressed, with emphasis on the managerial uses of accounting data in industry. Students cannot obtain credit for ACC* 119 if they have already obtained credit for ACC* 111, ACC* 112, ACC* 115, or ACC* 118. (Formerly ACCT 145.)
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  • ACC 121: Introduction to Accounting Software I

    1.00 Credits
    Connecticut State Community College Asnuntuck

    This course is an introduction to the business software known as QuickBooks, one of the more popular softwares in use for small business. QuickBooks is a user-friendly software that may also be used to keep personal records. The course will be taught using a "hands-on" approach to help students learn the software's features. This course takes a user perspective by illustrating how accounting information is both created and used. The student will learn to investigate the underlying source documents that generate most financial statements. The course focus will be on generating financial statements. (Formerly ACCT 116: Introduction to QuickBooks.) (See also BBG* 117.)
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  • ACC 123: Accounting Software Applications

    3.00 Credits
    Connecticut State Community College Asnuntuck

    A hands-on course in accounting information management that demonstrates the accounting uses of spreadsheet software. Students learn the major components of spreadsheet software for accounting including macros, graphics, and database manipulation. Students build real-world accounting models in each of the three components utilizing print options, function commands, and file manipulation. Recommended prior to taking ACC* 275. (Formerly ACCT 155: Accounting Spreadsheets.) Prerequisite: ACC* 100, ACC* 111, or ACC* 115 with a grade of "C-" or better.
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  • ACC 233: Principles of Cost Accounting

    4.00 Credits
    Connecticut State Community College Asnuntuck

    Presents the principles involved in determining the cost of manufacturing an article and covers job order cost, process cost, and standard cost accounting. Uses of cost accounting information in the determination of management decisions are studied through cost analysis. Joint costs, by-product costs, the nature of the master budget, direct and absorption costing, and break even analysis are examined. Offered in the fall semester. (Formerly ACCT 240: Cost Accounting.) Prerequisite: ACC* 112 or ACC* 118 with a grade of "C-" or better.
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  • ACC 241: Federal Taxes I

    3.00 Credits
    Connecticut State Community College Asnuntuck

    This course is primarily concerned with the federal tax structure and the preparation of individual income tax returns and related schedules. Practice is supplied through problem solving. A class project may be assigned. Offered in the spring semester. (Formerly ACCT 148: Introduction to Federal Income Tax.)
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