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ACC 1101: Principles of Accounting I: 8- 0- 0
6.00 Credits
Oconee Fall Line Technical College
Introduces the basic concepts of the complete accounting cycle, and provides students with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle and accounting for a personal service business, the accounting cycle and accounting for a merchandising enterprise, and cash control. Laboratory work demonstrates theory presented in class.
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ACC 1101 - Principles of Accounting I: 8- 0- 0
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ACC 1102: Principles of Accounting II: 8- 0- 0
6.00 Credits
Oconee Fall Line Technical College
Applies the basic principles of accounting to specific account classifications and subsidiary record accounting. Topics include: receivables, inventory, plant assets, payroll, payables, partnerships, and sales tax returns. Laboratory work demonstrates theory presented in class.
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ACC 1102 - Principles of Accounting II: 8- 0- 0
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ACC 1103: Principles of Accounting III: 8- 0- 0
6.00 Credits
Oconee Fall Line Technical College
Emphasizes a fundamental understanding of corporate and cost accounting. Topics include: accounting for a corporation, statement of cash flows, cost accounting, budgeting and long term liabilities. Laboratory work demonstrates theory presented in class.
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ACC 1103 - Principles of Accounting III: 8- 0- 0
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ACC 1104: Computerized Accounting: 5- 0- 0
3.00 Credits
Oconee Fall Line Technical College
Emphasizes operation of computerized accounting systems from manual input forms. Topics include: equipment use, general ledger, accounts receivable and payable, payroll, cash management, and financial reports. Laboratory work includes theoretical and technical application.
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ACC 1104 - Computerized Accounting: 5- 0- 0
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ACC 1106: Spreadsheet Applicaitons: 5- 0- 0
3.00 Credits
Oconee Fall Line Technical College
Provides instruction in the use of electronic spreadsheet software packages for program-related spreadsheet applications. Students become proficient in creation, modification and combination of spreadsheets. Topics include: spreadsheet creation, data entry, data entry modification, computation using functions, and program-related spreadsheet applications. Laboratory work includes theoretical and technical application.
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ACC 1106 - Spreadsheet Applicaitons: 5- 0- 0
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ACC 1151: Individual Tax Accounting: 6- 0- 0
5.00 Credits
Oconee Fall Line Technical College
Provides instruction for preparation of both state and federal income tax. Topics include: taxable income, income adjustments, schedules, standard deductions, itemized deductions, exemptions, tax credits, and tax calculations.
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ACC 1151 - Individual Tax Accounting: 6- 0- 0
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ACC 1152: Payroll Accounting: 6- 0- 0
5.00 Credits
Oconee Fall Line Technical College
Provides an understanding of the laws that affect a company.s payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions.
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ACC 1152 - Payroll Accounting: 6- 0- 0
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ACC 2156: Business Tax Accounting: 5- 0- 0
4.00 Credits
Oconee Fall Line Technical College
Provides instruction for preparation of both state and federal partnership, corporation and other business tax returns. Topics include: organization form, overview of taxation of partnership, special partnership issues, corporate tax elections, adjustments to income and expenses, tax elections, forms and schedules, tax credits, reconciliation of book and tax income, tax depreciation methods, and tax calculations.
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ACC 2156 - Business Tax Accounting: 5- 0- 0
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AHS 100: Introduction to Anatomy: 5- 0- 0- 5 AHS 101- Anatomy and Physiology: 5- 0- 0
5.00 Credits
Oconee Fall Line Technical College
) Focuses on basic normal structure and function of the human body. Topics include: medical terms describing the human body, and structure and function of the human body.
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AHS 100 - Introduction to Anatomy: 5- 0- 0- 5 AHS 101- Anatomy and Physiology: 5- 0- 0
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AHS 102: Drug Calculation & Administra: 4- 0- 0
3.00 Credits
Oconee Fall Line Technical College
Uses basic mathematical concepts and includes basic drug administration. Emphasizes critical thinking skills. Topics include: systems of measurement, calculating drug problems, resource materials usage, basic pharmacology, administering medications in a simulated clinical environment, principles of IV therapy techniques, and client education.
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AHS 102 - Drug Calculation & Administra: 4- 0- 0
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