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ACC 110: Introduction to Computerized Accounting
1.00 - 3.00 Credits
Piedmont Virginia Community College
Introduces the computer in solving accounting problems. Focuses on the operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Lecture 1 hour per week.
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ACC 211: Principles of Accounting I
3.00 Credits
Piedmont Virginia Community College
Presents accounting principles and their application to various businesses. Covers the accounting cycle, income determination, and financial reporting. Studies service and merchandising companies. Lecture 3 hours per week. Co-requisite: ACC 213.
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ACC 212: Principles of Accounting II
3.00 Credits
Piedmont Virginia Community College
Continues Principles of Accounting 211 with emphasis on cost and managerial accounting. Lecture 3 hours per week. Prerequisite: ACC 211. Co-requisite: ACC 214.
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ACC 213: Principles of Accounting Laboratory I
1.00 Credits
Piedmont Virginia Community College
Provides problem-solving experience to supplement instruction in ACC 211. Laboratory 2 hours per week. Co-requisite: ACC 211.
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ACC 214: Principles of Accounting Laboratory II
1.00 Credits
Piedmont Virginia Community College
Provides problem-solving experience to supplement instruction in ACC 212. Laboratory 2 hours per week. Co-requisite: ACC 212.
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ACC 221: Intermediate Accounting I
3.00 Credits
Piedmont Virginia Community College
Analyzes principal elements of accounting systems and statements. Lecture 3 hours per week. Prerequisite: ACC 212.
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ACC 222: Intermediate Accounting II
3.00 Credits
Piedmont Virginia Community College
Continues Intermediate Accounting I. Analyzes principal elements of accounting systems and statements. Lecture 3 hours per week. Prerequisite: ACC 221.
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ACC 231: Cost Accounting I
3.00 Credits
Piedmont Virginia Community College
Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. Includes cost control and other topics. Lecture 3 hours per week. Prerequisite: ACC 212.
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ACC 241: Auditing I
3.00 Credits
Piedmont Virginia Community College
Presents techniques of investigating, interpreting, and appraising accounting records and assertions. Studies internal control design and evaluation, evidence gathering techniques and other topics. Lecture 3 hours per week. Prerequisite or co-requisite: ACC 212.
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ACC 261: Principles of Federal Taxation I
3.00 Credits
Piedmont Virginia Community College
Presents the study of federal taxation as it relates to individuals and related entities. Includes tax planning, compliance, and reporting. Lecture 3 hours per week.
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