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ACC 2010: Intermediate Accounting I
3.00 Credits
Prince George's Community College
3 Credits Intermediate-level accounting covering cash, investments, receivables, inventories, plant assets, and measurement of financial income in accordance with accounting principles (GAAP). Prerequisite: ACC 1020 with C or higher. Classroom sections offered fall semester only. Online sections offered spring semester only.
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ACC 2010 - Intermediate Accounting I
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ACC 2020: Intermediate Accounting II
3.00 Credits
Prince George's Community College
3 Credits Accounting principles applied to corporations, including stockholders' equity and liability sections of the balance sheet. Prerequisite: ACC 2010 with C or higher.
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ACC 2020 - Intermediate Accounting II
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ACC 2030: Cost Accounting
3.00 Credits
Prince George's Community College
3 Credits Basic concepts of cost accounting functions within a manufacturing organization, including measurement of material costs, labor costs, manufacturing overhead and marketing costs. Prerequisite: ACC 1020. Classroom sections offered fall semester only. Online sections offered all semesters.
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ACC 2030 - Cost Accounting
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ACC 2040: Principles of Auditing
3.00 Credits
Prince George's Community College
3 Credits Analysis of audit functions and responsibilities. Emphasis on examining accounting records and drawing valid audit conclusions. Prerequisites: ACC 2020; MAT 1140 completed or concurrent.
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ACC 2040 - Principles of Auditing
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ACC 2070: Governmental and Nonprofit Accounting
3.00 Credits
Prince George's Community College
3 Credits Accounting applied to local, state, and federal agencies, or schools, hospitals, and other nonprofit organizations. Covers general, special revenue, enterprise, and fiduciary funds and cash planning and control. Prerequisite: ACC 1020. Offered fall semester only.
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ACC 2070 - Governmental and Nonprofit Accounting
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ACC 2080: Spreadsheet Accounting
3.00 Credits
Prince George's Community College
3 Credits Applies spreadsheet skills to financial and managerial accounting applications, analysis, and problem solving. Prerequisites: ACC 1020 and CIS 1010. 3 class hours with open lab.
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ACC 2080 - Spreadsheet Accounting
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ACC 2120: Accounting Information Systems
3.00 Credits
Prince George's Community College
3 Credits This course examines accounting information systems, both manual and computerized. The course includes information on current technologies in information systems including hardware, software, networks, databases, and data communications. Internal controls and security issues are examined. Prerequisite: ACC 1020.
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ACC 2120 - Accounting Information Systems
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ACC 2210: Federal Income Tax
3.00 Credits
Prince George's Community College
3 Credits Study of the federal tax system includes survey of tax legislation, court rulings and their application to individuals. Prerequisite: ACC 1010.
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ACC 2210 - Federal Income Tax
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ACC 2220: Advanced Tax Accounting
3.00 Credits
Prince George's Community College
3 Credits A second course in taxation, which examines the tax consequences of operating a business. The course emphasizes the federal income tax treatment of corporations and partnerships with some coverage of estates and trusts. Prerequisites: ACC 1020 and ACC 2210.
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ACC 2220 - Advanced Tax Accounting
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ACC 2250: Business Finance
3.00 Credits
Prince George's Community College
3 Credits Capital markets and the banking system, including financial analysis and planning, working-capital management, capital budgeting, and long-term financing. Prerequisite: ACC 1020 and MAT 1120.
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ACC 2250 - Business Finance
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