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Course Criteria
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0.00 - 4.00 Credits
This course emphasizes Managerial Accounting, focusing on the internal rather than the external aspects of business transactions. This course is for students seeking an AAS accounting degree or following a transfer program. Students pursuing an AAS non-accounting degree could be taking ACC 113. It is recommended that the students have completed an introductory microcomputer course such as CIT 119 or CIT 120. Note: Minimum time for classwork and homework is 12-15 hours per week. Prerequisite: ACC 121 (C or better) Course fee IAI: BUS 904
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0.00 - 2.00 Credits
The course covers the financial accounting cycle using an information systems approach. Students will learn to use an integrated accounting software package. Prerequisites: ACC 113 (C or better) or ACC 121 (C or better) - AND - CIT 119 or CIT 120 Course fee
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0.00 - 1.00 Credits
Students in this course will complete a capstone project consisting of a comprehensive accounting practice set and end of project evaluation. Completing and reporting on this practice set will give students the opportunity to synthesize and put into practice the knowledge and skills acquired in all other courses in the Accounting Clerk Certificate program. Prerequisites: ACC 112 and ACC 113 and ACC 114 and ACC 171 and AOS 111 and AOS 122 and CIT 119 Course fee
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0.00 - 3.00 Credits
Federal Tax Accounting I involves the practical study of Federal Tax Law as related to the individual and sole proprietorship. Topics covered include history of Federal Income Tax, Personal and Dependency Exemptions, Cash and Accrual Methods, Gross Income inclusions and exclusions, Depreciation Methods, Property Transactions, Realization and Recognition of Gain or Loss, Deductions for and from Adjusted Gross Income (AGI), Itemized Deductions, Passive Activity rules and Tax Credits. Prerequisite: ACC 113 or ACC 121
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0.00 - 3.00 Credits
This course represents an introduction to corporate, partnership, trust, estate and exempt entity taxation. The student will become familiar with various related subjects including Alternative Minimum Tax, Accumulated Earnings Tax, Gift and Estate Tax and International Taxation. The overall emphasis of the course will be on corporate taxation and related effects to shareholders. Prerequisite: ACC 212 (C or better)
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0.00 - 3.00 Credits
Cost Accounting as a tool for management is emphasized throughout the course. Students will study topics such as costvolume- profit relationships, budgeting, standard costs, responsibility accounting and job-order and process costing. Traditional methodology is emphasized. Contemporary methodology and concepts relating to ABC and JIT accounting are introduced. Prerequisite: ACC 122 (C or better)
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0.00 - 4.00 Credits
An intensive study of financial accounting theory and procedures involving the topical areas of accounting standards and theory development, the statements of income, retained earnings, and financial position, time value of money, cash, receivables, inventory, plant assets, depreciation, intangible assets and current liabilities. Grade of "B" or better inFinancial and Managerial Accounting (ACC121 and ACC122) is recommended, grade of "C" or better is required. Prerequisite: ACC 122 (C or better)
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0.00 - 4.00 Credits
An intensive continuation of the study of financial accounting theory and procedures involving the topical areas of accounting for long term liabilities, shareholder equity, investments, revenue recognition, financial analysis, preparation of the Statement of Cash Flows, accounting for income taxes, pensions, leases, changes and errors, and disclosure. Prerequisite: ACC 221 (C or better)
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0.00 - 4.00 Credits
Advanced accounting includes the study of accounting theory and practice as it relates to business combinations and consolidated financial statements, accounting and reporting for governmental and not for profit organizations, and the accounting for equity transactions for partnerships. This course is recommended for students who plan to sit for the CPA exam and practicing accountants needing further study of the above described topics. Prerequisite: ACC 222 (C or better)
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0.00 - 3.00 Credits
An intensive study of theory and procedures applied in the performance of an audit including the topical areas of audit reporting, auditing standards and evidence, components of audit risk, and the evaluation and impact of internal control environment and information systems. The legal, ethical and regulatory dimensions will be examined with emphasis on how government affects auditing and financial reporting through Sarbanes-Oxley Act and other relevant acts. Prerequisite: ACC 222 (C or better)
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