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AC 2021: Accounting Practicum
1.00 Credits
East Central College
(1.0 hours) A course designed to give students practical working experience through the complete accounting cycle. A computer is used. Prerequisite: AC1023
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AC 2021 - Accounting Practicum
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AC 2031: Accounting Practicum
1.00 Credits
East Central College
(1.0 hours) A course designed to give students practical working experience through the complete accounting cycle. A computer is used. Prerequisite: AC 1023 and AC 2021
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AC 2031 - Accounting Practicum
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AC 2043: Intermediate Accounting I
3.00 Credits
East Central College
(3.0 hours) A review of the concepts and principles underlying accounting and their application in the accounting process. Valuation procedures and problems are considered for each class of assets on the balance sheet along with their related effect upon income measurement. Prerequisite: AC1043
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AC 2043 - Intermediate Accounting I
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AC 2053: Tax Accounting
3.00 Credits
East Central College
(3.0 hours) A comprehensive study of the federal tax structure and the application of the principles involved to specifi c individual and business tax problems. Prerequisite: AC 1043 or consent of instructor
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AC 2053 - Tax Accounting
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AC 2063: Intermediate Accounting II
3.00 Credits
East Central College
(3.0 hours) A continuation of Intermediate Accounting I. Valuation procedures and problems are considered for each class of liabilities and the equity section of the balance sheet along with their related effect upon income measurement. The statement of cash fl ows is studied along with various forms of fi nancial statement analysis. Prerequisite: AC 2043 or consent of instructor
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AC 2063 - Intermediate Accounting II
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AC 2073: Cost Accounting
3.00 Credits
East Central College
(3.0 hours) A study of the job order, process, and standard cost systems and the fl ow of costs in the accounting for materials, labor, and overhead in the manufacturing process. Budgets are prepared and analyzed. CIM, JIT and activity-based costing is studied. Prerequisite: AC 1043 or consent of instructor.
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AC 2073 - Cost Accounting
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AC 2123: Accounting Internship
3.00 Credits
East Central College
(3.0 hours) A supervised work experience (at least nine hours per week) in an actual accounting situation. Supervision will be by accounting personnel in business or industry with coordination of the work experience to classroom instruction by the instructor. Prerequisite: AC 1043 or consent of instructor.
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AC 2123 - Accounting Internship
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AC 2131: Individual Income Tax
1.00 Credits
East Central College
(1.0 hours) A course designed to cover practical applications of the Federal Tax System as it relates to the individual taxpayer. The 1040, 1040A and 1040EZ will be covered along with supporting schedules involving the most frequent types of reporting situations. Prerequisite: None. Offered when demand is indicated.
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AC 2131 - Individual Income Tax
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AC 2701-2705: Independent Studies Accounting
1.00 - 5.00 Credits
East Central College
(1.0-5.0 hours) A specialized program of study directly related to the department's area of expertise. The course is arranged between a faculty member and student and takes into consideration the needs, interests and background of the student. Prerequisite: Consent of instructor.
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AC 2701-2705 - Independent Studies Accounting
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AC 2711-2715: Special Topics-Accounting
1.00 - 5.00 Credits
East Central College
(1.0-5.0 hours) Courses are offered to accommodate special interests of students and/or faculty. Typically, the course will cover new material not currently contained in the curriculum at ECC. Prerequisite: None
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AC 2711-2715 - Special Topics-Accounting
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