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ACC 213: Principles of Accounting I
3.00 Credits
Toccoa Falls College
This course is a study of fundamental accounting principles and concepts, focusing on basic structures of the accounting cycle and accounting for internal controls, cash, receivables, inventories, and assets. Prerequisite: None.
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ACC 213 - Principles of Accounting I
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ACC 223: Principles of Accounting II
3.00 Credits
Toccoa Falls College
A continued study of fundamental accounting principles and concepts focusing on practical application to proprietorships, partnerships, and corporations and the preparation and analysis of their financial statements and financing through bonds, stocks, and cash flow. Liabilities, stockholders' equity, revenues, and expenses are also covered. Prerequisite: ACC 213.
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ACC 223 - Principles of Accounting II
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ACC 313: Intermediate Accounting I
3.00 Credits
Toccoa Falls College
An in-depth study of current issues in accounting theory and practice used by accountants in recording and valuing assets, liabilities, investments, plant and equipment and the resulting effect on profits. The accounting profession's (FASB) pronouncements are an integral part of this course. Prerequisite: ACC 223.
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ACC 313 - Intermediate Accounting I
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ACC 323: Intermediate Accounting II
3.00 Credits
Toccoa Falls College
A continuation of ACC 313 with emphasis on corporations debts, bonds, stock issuance, pensions, leases, stockholders equity and other special problems and topics relating to accounting. The course Includes financial position and statement analysis. Prerequisite: ACC 313.
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ACC 323 - Intermediate Accounting II
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ACC 373: Managerial Accounting
3.00 Credits
Toccoa Falls College
A course that emphasizes the internal use of accounting data and statements by the manager in establishing plans and objectives, controlling operations, and making decisions involved with management of an enterprise and the forecasting of costs, revenues, expenses, and profits. Prerequisite: ACC 223.
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ACC 373 - Managerial Accounting
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ACC 413: Tax Accounting
3.00 Credits
Toccoa Falls College
This course is an introduction to the federal income taxation of individuals, partnerships, corporations, estates and trusts. This course offers a broad base for understanding and applying the tax laws. Prerequisite: None.
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ACC 413 - Tax Accounting
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ACC 443: Auditing
3.00 Credits
Toccoa Falls College
A study of auditing theory, concepts, practices and procedures as applied by independent accountants and internal auditors; the development of audit programs; and the ethics of the profession. Prerequisites: ACC 223, ACC 323.
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ACC 493: Accounting Internship
3.00 Credits
Toccoa Falls College
This course is a supervised experience in private or public accounting combining practical activities and experience with knowledge from classroom studies. Offering requires 240 hours of work experience and preparation of an organizational chart, job description, journal and portfolio. Prerequisite: Junior or senior business administration majors only and approval of SBA Director.
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AML 223: American Literature II
3.00 Credits
Toccoa Falls College
This course is a survey of American literature from the Civil War to the present. Prerequisite: ENG 123.
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AML 313: Literature of the American Renaissance
3.00 Credits
Toccoa Falls College
This course covers major essayists, fiction writers, and poets in relation to mid nineteenth-century American religious, intellectual, and social life. Prerequisite: ENG 123.
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AML 313 - Literature of the American Renaissance
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