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ACC 101: Accounting Principles I
3.00 Credits
Piedmont Technical 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. Prerequisite(s): RDG 100 or RWR 100 or appropriate placement test scores. (3/0)
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ACC 102: Accounting Principles II
3.00 Credits
Piedmont Technical 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. Prerequisite(s): ACC 101. (3/0)
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ACC 124: Individual Tax Procedures
3.00 Credits
Piedmont Technical 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. Prerequiste: RDG 100 or RWR 100 or appropriate placement test score. (3/0)
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ACC 150: Payroll Accounting
3.00 Credits
Piedmont Technical 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. Tax reporting is also emphasized. Prerequisite(s): ACC 101. (3/0)
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ACC 201: Intermediate Accounting I
3.00 Credits
Piedmont Technical College
This course explores fundamental processes of accounting theory including the preparation of financial statements. Prerequisite(s): ACC 101 and ACC 102. (3/0)
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ACC 202: Intermediate Accounting II
3.00 Credits
Piedmont Technical 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. Prerequisite(s): ACC 201. (3/0)
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ACC 230: Cost Accounting I
3.00 Credits
Piedmont Technical College
This course is a study of the accounting principles involved in job order cost systems. This course is only available during the spring and summer semesters. Prerequisite(s): ACC 101 and ACC 102. (3/0)
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ACC 230 - Cost Accounting I
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ACC 240: Computerized Accounting
3.00 Credits
Piedmont Technical 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. This course serves as the capstone course for the Accounting program and includes Workkeys and other assessment measures as appropriate to the profession. Prerequisite(s): ACC 101. (3/0)
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ACR 101: Fundamentals of Refrigeration
5.00 Credits
Piedmont Technical College
This course covers the refrigeration cycle refrigerants pressure-temperature relationship and system components. (4/3)
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ACR 105: Tools & Service Techniques I
1.00 Credits
Piedmont Technical College
This course is an introduction to basic uses of tools and service equipment used in installation and repair of HVAC equipment. (0/3)
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