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ACC 105: Taxation for Individuals
3.00 Credits
Great Basin College
An introduction to federal income taxation emphasizing the preparation of personal tax returns. Fundamentals of income, exclusions, deductions, credits, and tax minimization strategies.
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ACC 105 - Taxation for Individuals
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ACC 135B: Bookkeeping I
3.00 Credits
Great Basin College
An introduction to the basic procedures of accounting for the financial activity of a business enterprise. Debits and credits, the accounting cycle, journals, ledgers, bank reconciliations, payroll, and the preparation of simple financial statements.
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ACC 135B - Bookkeeping I
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ACC 136B: Bookkeeping II
3.00 Credits
Great Basin College
Continuation of ACC 135B. Acquisition, depreciation, and disposal of fixed assets, inventory, receivables, accounting for long-term debt, and an introduction to partnership and corporate accounting. Prerequisite: ACC 135B.
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ACC 136B - Bookkeeping II
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ACC 198B: Special Topics in Accounting
1.00 - 3.00 Credits
Great Basin College
Consideration of special topics and issues in accounting. Selection will depend upon current interests and needs.
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ACC 198B - Special Topics in Accounting
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ACC 201: Financial Accounting
3.00 Credits
Great Basin College
Basic accounting principles and procedures with a focus on the sole proprietorship and partnership form of business. The accounting cycle, receivables, payables, inventory, fixed asset acquisition and disposal, and financial statement preparation.
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ACC 201 - Financial Accounting
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ACC 202: Managerial Accounting
3.00 Credits
Great Basin College
A continuation of ACC 201 with a concentration on the corporate form of organization. Topics include stockholders' equity, long-term debt, investments, statements of cash flow, financial statement analysis, and an introduction to managerial accounting. Prerequisite: ACC 201.
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ACC 203: Intermediate Accounting I
3.00 Credits
Great Basin College
An in-depth study of various aspects of financial statements prepared according to generally accepted accounting principles. Topics include a review of basic accounting theory and practice, the development of accounting standards, the conceptual framework of accounting, the treatment of cash, receivables, prepaid expenses, fixed assets, and intangibles. Prerequisite: ACC 201 and ACC 202.
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ACC 203 - Intermediate Accounting I
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ACC 204: Intermediate Accounting II
3.00 Credits
Great Basin College
A continuation of ACC 203, Intermediate Accounting I. Topics include current liabilities and contingencies, long-term liabilities, stockholders' equity, investments, income taxes, compensation (salaries, bonuses, stock plans, post-retirement benefits) changes, correction of errors, and earnings per share. Prerequisite: ACC 201 and ACC 202.
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ACC 204 - Intermediate Accounting II
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ACC 220: Microcomputer Accounting Systems
3.00 Credits
Great Basin College
Introduction to actual computerized accounting systems being used in the business world. Emphasis is on the application of basic accounting theory using a case study approach. Prerequisite: ACC 135B or ACC 201.
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ACC 220 - Microcomputer Accounting Systems
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ACC 261: Governmental Accounting
3.00 Credits
Great Basin College
An introduction to accounting and financial reporting for governmental and non-profit entities. Includes a study of fund and budget accounts for state and local governmental units, revenues, appropriations, disbursements, assessments, university, hospital, and other fund applications. Prerequisite: ACC 136B or ACC 202. [N]
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