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ACC 1104: Principles of Accounting I
3.00 Credits
Pellissippi State Community College
No course description available.
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ACC 1105: Principles of Accounting II
3.00 Credits
Pellissippi State Community College
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ACC 2030: Principles of Accounting II
3.00 Credits
Pellissippi State Community College
A continuation of the study of financial and managerial accounting theory and practice, including analyzing and recording business transactions, completing the accounting cycle, and analyzing and preparing financial statements. Accounting for liabilities, equity and payroll as well as measuring cash flow, cost accounting systems, special analysis and budgeting are taught in the course. Prerequisite(s): ACC 2000
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ACC 2215: Intermediate Accounting I
3.00 Credits
Pellissippi State Community College
A study of financial accounting theory and practice, including financial statement presentation and the accounting cycle, current asset measurement and valuation, fixed asset acquisition, depreciation, depletion, disposition, and measurement and valuation of intangible assets. Prerequisite(s): ACC 2030
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ACC 2220: Intermediate Accounting II
3.00 Credits
Pellissippi State Community College
A continuation of the study of financial accounting theory and practice, including liabilities and stockholders¿ equity, cash flow measurement and reporting, issues related to income measurement, and the preparation and analysis of financial statements. Prerequisite(s): ACC 2215 or consent of instructor
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ACC 2360: Cost Accounting
3.00 Credits
Pellissippi State Community College
A study of cost accounting terminology and concepts. Includes job order costing, process costing and standard costing; also includes accounting for overhead and joint processing costs, as well as absorption and variable costing. Prerequisite(s): ACC 2030
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ACC 2410: Income Taxation
3.00 Credits
Pellissippi State Community College
A study of federal income taxation as applied to personal income. Topics include income inclusions and exclusions, adjustments, deductions, taxes, and credits. Practice in income tax return preparation. Prerequisite(s): ACC 2000
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ACC 2500: Payroll & Internal Control
3.00 Credits
Pellissippi State Community College
This course focuses on Federal laws related to payroll and internal control and their impact on the accounting system and financial reporting requirements. Calculation of employer and employee payroll taxes and the preparation of payroll related to tax forms are also discussed. Prerequisite(s): ACC 2000
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ACC 2530: Accounting Systems
3.00 Credits
Pellissippi State Community College
Astudy of the flow of documents and information from initial transaction to financial statement preparation. Emphasis is on computer software applications using general ledger software. Topics include internal control, general ledger, accounts receivable, accounts payable, payroll and job order costing. Prerequisite(s): ACC 2030
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ACC 2571: Internship
3.00 Credits
Pellissippi State Community College
This course is a supervised work experience requiring a minimum of 135 hours in the accounting field. Individual conferences are arranged instead of class attendance. Prerequisite(s): Completion of 15 hours of ACC courses with minimum 2.5 GPA in ACC courses; seeking an A.A.S. degree as a Computer Accounting major; and a completed internship application submitted to the Coordinator of BCT Internships prior to enrollment in the course and the beginning of the term. Application is available on the Web: www.pstcc.edu/ departments/bctpi.
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