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ACCT 1010: Survey of Accounting
3.00 Credits
Nashville State Community College
3 Credits, 3 Class Hours A study of accounting meant for persons who intend to own and/or operate their own business. The emphasis is on how to interpret accounting information and how to use it to make smart business decisions. Some general accounting procedures such as recording debits and credits and preparing financial statements will be covered, but the majority of the course will focus on understanding accounting information and how it is useful to both internal and external users. Some curriculums allow students to choose between ACCT 1010 and ACCT 1104, others require ACCT 1104. Please verify curriculum requirements before enrolling. Note: This course does not substitute for ACCT 1104.
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ACCT 1104: Principles of Accounting I
3.00 Credits
Nashville State Community College
3 Credits, 3 Class Hours An introduction to basic principles of accounting theory and practice. Topics covered include accrual basis accounting, the accounting cycle, preparation of financial statements for both service and merchandising business enterprises, internal controls, accounting for cash, receivables, payroll, inventories, fixed assets, and current liabilities. Prerequisite: DSPM 0850
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ACCT 1104 - Principles of Accounting I
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ACCT 1105: Principles of Accounting II
3.00 Credits
Nashville State Community College
3 Credits, 3 Class Hours A continuation of ACCT 1104. Topics include accounting for corporate entities, long-term investments and liabilities, statement of cash flows, financial statement analysis, job order and process cost systems, cost-volume-profit analysis, and performance analysis. Prerequisite: ACCT 1104 with a grade of "C" or higherACCT 2200
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ACCT 2154: Intermediate Accounting I
4.00 Credits
Nashville State Community College
4 Credits, 4 Class Hours The course is an in-depth study of the conceptual framework of accounting theory and the preparation of financial statements and financial disclosures. Topics include income measurement and profitability analysis, time value of money, cash and receivables, measurement and valuation of inventory and cost of goods sold. Prerequisites: ACCT 1105 and AIS 1181 with a grade of "C" or higher
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ACCT 2154 - Intermediate Accounting I
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ACCT 2164: Intermediate Accounting II
4.00 Credits
Nashville State Community College
4 Credits, 4 Class Hours A continuation of ACCT 2154. Topics include accounting for debt and equity financing, acquisition, utilization and retirement of non-current assets, investments in debt and equity securities, lease accounting, earnings per share, financial reporting and analysis, and accounting changes and error corrections. Prerequisite: ACCT 2154 with a grade of "C" or higher
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ACCT 2200: Payroll Accounting
4.00 Credits
Nashville State Community College
4 Credits, 4 Class Hours A course designed to cover the payroll procedures and laws that affect payroll operations and employment practices. Students are required to complete all payroll operations for a business including payroll tax returns. Students will also complete a payroll project using payroll software. Prerequisites: ACCT 1104 and AIS 1181 with a grade of "C" or higher
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ACCT 2350: Taxation
3.00 Credits
Nashville State Community College
3 Credits, 3 Class Hours An introduction to Federal Income Taxation. Topics include individual and corporate tax law and preparation of returns with emphasis on individual returns. Prerequisite: ACCT 1105 with a grade of "C" or higher
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ACCT 2380: Accounting System Applications
3.00 Credits
Nashville State Community College
3 Credits, 2 Class Hours, 2 Lab Hours A course designed to familiarize students with creation and maintenance of an accounting system using popular commercial microcomputer accounting software. The steps in the accounting cycle from entering transactions through closing are applied in a computerized environment. Topics include design and use of a chart of accounts, sales and purchases transactions, inventory transactions, bank reconciliations, and payroll transactions. Prerequisite: ACCT 1010 or ACCT 1104 with a grade of "C" or higher and knowledge of basic computer fundamentals
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ACCT 2600: Spreadsheet Applications
3.00 Credits
Nashville State Community College
3 Credits, 2 Class Hours, 2 Lab Hours An overview of spreadsheet applications with emphasis on accounting and business making decisions using a popular spreadsheet package. Topics include creating and developing professional looking worksheets, creating charts, working with lists, integrating spreadsheets with other programs and the World Wide Web, using financial functions, creating data tables, using built-in analysis and decision-making tools, and enhancing the worksheet for ease of use. Prerequisites: ACCT 1105 and AIS 1181 with a grade of "C" or higher
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ACCT 2600 - Spreadsheet Applications
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ACCT 2740: Auditing
4.00 Credits
Nashville State Community College
4 Credits, 4 Class Hours An introduction to auditing. The course emphasizes the traditional role of the attest function and rendering of an opinion on published financial statements. Topics covered include generally accepted auditing standards (GAAS), the auditors report (opinion), professional ethics, audit evidence, planning the audit, use of ratios in detecting fraud or material misstatement, internal control, and audit procedures by specific account. Prerequisite: ACCT 1105 with a grade of "C" or higher
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