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ACC 101: Principles of Accounting I
3.00 Credits
Bunker Hill Community College
After a brief consideration of the meaning and purpose of accounting, this course explores the basic statements of an accounting system: the balance sheet, the income statement and the statement of owner's equity. Students will examine the accounting cycle with an emphasis on the methods of accumulating and summarizing data generated by business transactions. Students will apply their manual accounting skills to an automated accounting system using general ledger software. Areas of concentration will include adjusting entries, closing process, inventory analysis, merchandising, transactions, cash control procedures, receivables, and payables.
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ACC 102: Principles of Accounting II
3.00 Credits
Bunker Hill Community College
This course will expand upon the basic concepts and theories that students learned in the Principles of Accounting I course. Students will be expected to apply their knowledge in a managerial decision-making mode. Areas studied include, but not limited to, the following: examine long-term assets and liabilities; financial statement analysis; transactions unique to the corporate business structure; bonds payable; planning and controlling using master budgets and cost behavior recognition utilizing cost-volume analysis as well as gaining exposure to accounting for manufacturers. Prerequisite: Principles of Accounting I (ACC101).
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ACC 105: Accounting Information Systems
3.00 Credits
Bunker Hill Community College
This course introduces students to Accounting Information Systems. The course focuses upon integrated systems, set up, and applications. The modules covered include, among other topics: general ledger, report writing, invoicing, purchasing, inventory control, accounts receivable, accounts payable, cash receipts, cash disbursements, payroll, and spreadsheet application. Prerequisites: Principles of Accounting I (ACC101); Writing Skills II (ENG095) or placement and Academic Reading III (ESL098) or Reading Skills II (RDG095).
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ACC 111: Investments
3.00 Credits
Bunker Hill Community College
Students will be introduced to the dynamic world of investing by evaluating strategies endorsed by many of the pioneers within the investment industry. A major objective of the course will be to analyze techniques to successfully manage risk and achieve high returns. An in-depth examination of key economic reports will enable students to prepare a balanced portfolio of investments. Students will be exposed to the following investment vehicles; cash equivalents, bonds, mutual funds, stocks, real estate, and leveraging with options and futures.
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ACC 112: Personal Finance
3.00 Credits
Bunker Hill Community College
An overview of personal financial planning, this course covers the following topics: the intelligent use of consumer credit, budgets, banking, the time value of money, investments, insurance, retirement, and other long-term planning and their tax ramifications. It is intended for students at all levels and for all programs of study.
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ACC 201: Intermediate Accounting I
3.00 Credits
Bunker Hill Community College
This course covers, in detail, financial accounting, and generally accepted accounting principles. After a review of the accounting cycle, issues in revenue recognition and the time value of money are discussed. The four main financial statements are studied. Specific accounting issues pertaining to various current assets are covered. Prerequisite: Principles of Accounting II (ACC102).
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ACC 202: Intermediate Accounting II
3.00 Credits
Bunker Hill Community College
A continuation of Intermediate Accounting I (ACC201), this course discusses accounting problems for long-term assets, current, and long-term liabilities. Issues in investments, leases, employee compensation, and taxes are covered. Accounting for shareholder equity and earnings per share are covered. The preparation of the Statement of Cash flow is studied. Prerequisite: Intermediate Accounting I (ACC201).
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ACC 203: Federal Income Tax I
3.00 Credits
Bunker Hill Community College
This course provides a comprehensive explanation of tax principles dealing with individuals and small businesses. The course covers modules in federal and state income tax processes, concepts, and applications as well as other topics. Prerequisite: Principles of Accounting II (ACC102).
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ACC 203 - Federal Income Tax I
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ACC 204: Federal Income Tax II
3.00 Credits
Bunker Hill Community College
A continuation of Federal Income Tax I (ACC203), this course discusses the theoretical tax concepts that are applicable to corporations, partnerships, and trusts. The course covers both effective tax research and planning techniques for these types of entities. Prerequisite: Federal Income Tax I (ACC203).
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ACC 204 - Federal Income Tax II
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ACC 205: Volunteer Income Tax Assistance
3.00 Credits
Bunker Hill Community College
This VITA internship provides an opportunity for students to perform a community service in cooperation with the Internal Revenue Service and the Massachusetts Department of Revenue. The course trains students to assist taxpayers in filling out tax returns. Students also staff centers in Boston and surrounding areas, helping local residents complete their tax returns. Prerequisite: Federal Income Tax I (ACC203).
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