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ACC 115: Applied Accounting
3.00 Credits
Virginia Peninsula Community College
(3 credits) Presents practical accounting procedures for retail stores, professional individuals in firms, and personal service occupations. Covers the accounting cycle, journals, ledgers, preparation of financial statements and payrolls, and checking account management. Lecture 3 hours per week.
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ACC 115 - Applied Accounting
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ACC 124: Payroll Accounting
3.00 Credits
Virginia Peninsula Community College
(3 credits) Prerequisite: ACC 211. Presents accounting systems and methods used in computing and recording payroll to include payroll taxes and compliance with federal and state legislation. Lecture 3 hours per week.
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ACC 124 - Payroll Accounting
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ACC 211-212: Principles of Accounting I-II
3.00 Credits
Virginia Peninsula Community College
(3 credits/3 credits) Prerequisites: for ACC 211 ENG 05 if required by student's placement and MTH 03 or MTH 120; for ACC 212, ACC 211 with a grade of "C" or better. Presents accounting principles and theirapplication to various businesses. Covers the accounting cycle, income determination, and financial reporting. Studies services, merchandising, and manufacturing operation, including internal controls, analysis of financial statements, cost accounting systems, and managerial concepts. Lecture 3 hours per week.
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ACC 211-212 - Principles of Accounting I-II
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ACC 215: Computerized Accounting
3.00 Credits
Virginia Peninsula Community College
(3 credits) Pre- or Corequisite: ACC 211 or equivalent. Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Lecture 3 hours per week.
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ACC 215 - Computerized Accounting
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ACC 221-222: Intermediate Accounting I-II
3.00 Credits
Virginia Peninsula Community College
(3 credits/3 credits) Must be taken in sequence. Prerequisite: ACC 212 or equivalent. Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities and investments. Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users. Lecture 3 hours per week.
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ACC 221-222 - Intermediate Accounting I-II
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ACC 231: Cost Accounting I
3.00 Credits
Virginia Peninsula Community College
(3 credits) Prerequisite: ACC 212 or equivalent. 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.
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ACC 231 - Cost Accounting I
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ACC 241: Auditing I
3.00 Credits
Virginia Peninsula Community College
(3 credits) Pre or corequisite: ACC 222. 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.
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ACC 241 - Auditing I
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ACC 261: Principles of Federal Taxation I
3.00 Credits
Virginia Peninsula Community College
(3 credits) Prerequisite: ENG 05 if required by individual student's placement. 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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ACC 261 - Principles of Federal Taxation I
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ACC 297: Cooperative Education in Accounting
3.00 Credits
Virginia Peninsula Community College
(3 credits) Prerequisite: Permission of instructor required. Student participates in on-the-job training for pay in approved business, industrial, and service firms. Program is coordinated by the college's Cooperative Education Office. Credit/work ratio not to exceed 1:5 hours. May be repeated for credit. Variable hours.
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ACC 297 - Cooperative Education in Accounting
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ADJ 100: Survey of Criminal Justice
3.00 Credits
Virginia Peninsula Community College
(3 credits) Prerequisite: ENG 05 if required by individual student's placement. Presents an overview of the United States criminal justice system; introduces the major system components-law enforcement judiciary, and corrections. Lecture 3 hours per week.
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ADJ 100 - Survey of Criminal Justice
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