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  • ACC 11: Principles of Accounting

    4.00 Credits
    Bristol Community College

    IThis course focuses on the basic structure of financial record keeping. Attention is directed to journalizing, adjusting, closing and reversing entries. Emphasis is placed on the preparation of financial statements for service and merchandising firms. Other topics covered include deferrals and accruals, cash reconciliation, receivables and payables, payroll accounting, internal control and accounting ethics. Computer applications are integrated into the course in a variety of ways, including in a computerized lab setting. Pre- or co-requisite: Passing grade on arithmetic placement test or MTH 01. Three class hours and one computer laboratory hour a week. Instructional Support Fee applies4 credits Fall, Spring, Summer
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  • ACC 12: Principles of Accounting

    3.00 Credits
    Bristol Community College

    IIThis course is designed to continue with the study of financial accounting. The course covers inventory costing systems, fixed assets and intangible assets, corporations, bonds payable, cash flows and financial analysis. Additionally, the course introduces students to managerial accounting topics, including internally generated reports used to direct operations and make decisions. Computer applications are integrated into the course in a variety of ways, including in a computerized lab setting. Prerequisite: ACC 11 with "C" or better or permission of the department chair. Three class hours and one computer laboratory hour a wee k.Instructional Support Fee applies4 credits Fall, Spring, Summer
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  • ACC 14: Introduction to QuickBooks

    1.00 Credits
    Bristol Community College

    ProThis is an introductory course to familiarize the student with the most widely used financial software in small business. It is recommended for any individual who would like to learn, hands-on, how to record accounting data in a computerized environment. Topics presented include the basic procedural steps to create a QB company, process sales and receipts, record purchases and payments, reconcile banking transactions and create and customize forms. Prior knowledge of accounting procedures is not necessary. ACC 14 will be waived for students who have taken ACC 50. Three hours of lecture per week over 5 weeks. Instructional Support Fee applies1 credit Fall, Spring
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  • ACC 50: Small Business Financial

    3.00 Credits
    Bristol Community College

    SoftwareThis is an introductory course, which is recommended for any individual who would like to learn the basics of the most widely used financial software applications in small business today. Utilizing a hands-on approach to learning, students are introduced to the latest version of QuickBooks Pro and the business applications of Excel Spreadsheet Analysis. QuickBooks topics include the basic procedural steps to create a QB company, process sales and receipts, record purchases and payments, reconcile banking transactions, and create and customize forms. The Excel portion of the course covers basic functions with a business-oriented approach, including the creation of charts. Upon completion of the course, students can choose to take the Microsoft Office Certified Specialist Exam in Excel (optional). Knowledge of accounting procedures is not necessary. ACC 14 will be waived for students who have taken ACC 50. Three class hours a week. Instructional Support Fee applies3 credits Fall, Spring
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  • ACC 51: Intermediate Accounting

    3.00 Credits
    Bristol Community College

    IA study of accounting using comprehensive problems that expand the treatment of cash, receivables, investments, inventories, plant assets, current and long-term liabilities, and financial statements. The course involves Excel spreadsheets, financial analysis, and use of the Internet. Prerequisite: ACC 12 with a "C" or better or permission of department chair. Three class hours a wee k.3 credits Fall
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  • ACC 52: Intermediate Accounting

    3.00 Credits
    Bristol Community College

    IIThis course studies stockholders' equity, contributed capital, treasury stock, retained earnings, dilutive shares and earnings per share, investments, revenue recognition, income taxes, pensions and post-retirement benefits, statement of cash flows, full disclosure in financial reporting, and basic financial statement analysis. Prerequisite: ACC 51with "C" or better or permission of department chair. Three class hours a we ek.3 credits Sprin
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  • ACC 53: Cost

    3.00 Credits
    Bristol Community College

    AccountingThis course studies basic concepts and cost procedures as applied to any project-oriented enterprise. It examines job order and process cost systems and explores the relationship of cost accounting to control and decision-making functions of management. Prerequisite: ACC 12 with "C" or better or permission of department chair. Three class hours a wee k.3 credits Fall
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  • ACC 55: Federal Taxation

    3.00 Credits
    Bristol Community College

    IThis course provides a study of federal income tax laws as they apply to individuals. Topics include income, including inclusions and exclusions; capital gains and losses; deductions and losses; itemized deductions; bad debts; employee expenses and deferred compensation; and preparation of returns for individuals, including sole proprietors. The course emphasizes decision making and tax planning. Prerequisite: ACC 12 with "C" or better or permission of department chair. Three class hours a wee k.Instructional Support Fee applies3 credits Fall
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  • ACC 56: Federal Taxation

    3.00 Credits
    Bristol Community College

    IIThis course completes the study of federal income tax laws as they apply to individuals, then moves on to corporations. Topics include depreciation, amortization and depletion, accounting periods and methods, property transactions, special tax computation methods, tax research, corporations, partnerships and S corporations, and investment planning. The course emphasizes decision making and tax planning. Prerequisite: ACC 55 with "C" or better or permission of department chair. Three class hours a wee k.Instructional Support Fee applies3 credits Spring
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  • ACC 57: Managerial

    3.00 Credits
    Bristol Community College

    AccountingThis course examines the accountant's role in the business organization. It covers cost-volume-profit relationships with emphasis on break-even computations, profit planning, relevant costs and the contribution approach to short-term decisions, cost-behavior patterns, operational budgeting, financial budgeting, and capital budgeting. Students create management reports using Excel spreadsheet techniques. Prerequisite: ACC 12 with "C" or better or permission of department chair. Recommended: MAN 11 and MAR 11. Three class hours a we ek.Instructional Support Fee applies3 credits Fal
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