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ACC 101: Accounting Principles I
3.00 Credits
Spartanburg Community College
This course introduces basic accounting procedures for analyzing, recording, and summarizing financial transactions, adjusting and closing the financial records at the end of the accounting cycle, and preparing financial statements. Emphasis is also placed on accounting for current and long-term assets, current and long-term liabilities, statement of cash flow and financial statement analysis.
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ACC 102: Accounting Principles II
3.00 Credits
Spartanburg Community College
This course emphasizes managerial accounting theory and practice in basic accounting and procedures for cost accounting, budgeting, cost-volume analysis, and financial statement analysis. Additional financial topics covered will include capital investment analysis, performance management and evaluation, decision analysis, and target costing.
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ACC 102 - Accounting Principles II
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ACC 111: Accounting Concepts
3.00 Credits
Spartanburg Community College
This course is a study of the principles of the basic accounting functions--collecting, recording, analyzing, and reporting information.
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ACC 124: Individual Tax Proced
3.00 Credits
Spartanburg Community College
This course is a study of the basic income tax structure from the standpoint of the individual, including the preparation of individual income tax returns.
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ACC 150: Payroll Accounting
3.00 Credits
Spartanburg Community College
This course introduces the major tasks of payroll accounting, employment practices, federal, state, and local governmental laws and regulations, internal controls, and various forms and records.
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ACC 201: Intermediate Accounting I
3.00 Credits
Spartanburg Community College
This course explores fundamental processes of accounting theory, including the preparation of financial statements. Topics will include current asset and liability management as well as future and present value of cash flows.
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ACC 201 - Intermediate Accounting I
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ACC 202: Intermed Accounting II
3.00 Credits
Spartanburg Community College
This course covers the application of accounting principles and concepts to account evaluation and income determination, including special problems peculiar to corporations and the analysis of financial reports.
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ACC 224: Business Taxation
3.00 Credits
Spartanburg Community College
This course is an introduction to tax reporting requirements and taxation of the proprietorship, partnership, S Corporation, C Corporation, and limited liability company. Some form preparation is required.
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ACC 224 - Business Taxation
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ACC 230: Cost Accounting I
3.00 Credits
Spartanburg Community College
This course is a study of the accounting principles involved in job order cost systems. Topics will include the general flow of costs through a production cycle, and the preparation and use of job cost sheets. Process cost systems will be introduced.
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ACC 230 - Cost Accounting I
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ACC 240: Computerized Accounting
3.00 Credits
Spartanburg Community College
This course is a study of using the computer to design and implement various accounting functions, including financial transactions, records, statements, reports and documents. Enterprise resource planning (ERP) and spreadsheet software will be used for the presentation and manipulation of financial information.
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