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ACC 101: Principles of Accounting I
6.00 Credits
Augusta Technical College
Introduces the basic concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle and accounting for a personal service business, the accounting cycle and accounting for a merchandising enterprise, and cash control. A grade of "C" orbetter is required before enrolling in ACC 102.
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ACC 102: Principles of Accounting II
6.00 Credits
Augusta Technical College
Applies the basic principles of accounting to specific account classifications and subsidiary record accounting. Topics include: receivables, inventory, plant assets, payroll, payables, partnerships, and sales tax returns. Laboratory work demonstrates theory presented in class. A grade of "C" or betteris required before enrolling in ACC 103.
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ACC 103: Principles of Accounting III
6.00 Credits
Augusta Technical College
Emphasizes a fundamental understanding of corporate and cost accounting. Topics include: accounting for a corporation, statement of cash flows, cost accounting, budgeting, and long-term liabilities. Work demonstrates theory presented in class.
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ACC 104: Computerized Accounting
3.00 Credits
Augusta Technical College
Emphasizes operation of computerized accounting systems from manual input forms. Topics include: equipment use, general ledger, accounts receivable and payable, payroll, cash management, and financial reports. Laboratory work includes theoretical and technical application.
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ACC 105: Database Applications
3.00 Credits
Augusta Technical College
Emphasizes use of database management software packages to access, manipulate, and create file data. Topics include: database concepts, data entry, structuring databases, data access, data manipulation, organizing data, database creation, and file documentation managing databases.
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ACC 106: Spreadsheet Applications
3.00 Credits
Augusta Technical College
Provides instruction in the use of electronic spreadsheet software in business applications. Students become proficient in creating and modifying spreadsheets in a business environment and in printing files that meet business standards. Topics include: spreadsheet concepts, data entry and modification, analyzing data, charts and graphs; formatting data and content, and managing workbooks.
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ACC 122: Introduction to Governmental and Nonprofit Accounting
5.00 Credits
Augusta Technical College
Provides an introduction to financial reporting and accounting principles for state/local governments and nonprofit entities.
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ACC 150: Cost Accounting
6.00 Credits
Augusta Technical College
Emphasizes a thorough understanding of cost concepts, cost behavior, and cost accounting techniques as they are applied to manufacturing cost systems. Topics include: job order cost accounting, process cost accounting, and standard cost accounting.
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ACC 151: Individual Tax Accounting
5.00 Credits
Augusta Technical College
Provides instruction for preparation of both state and federal income tax. Topics include: taxable income, income adjustments, standard deductions, itemized deductions, exemptions, tax credits, and tax calculations.
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ACC 151 - Individual Tax Accounting
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ACC 152: Payroll Accounting
5.00 Credits
Augusta Technical College
Provides students with an understanding of the laws that affect a company's payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions.
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