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ACC 100: Basic Accounting
3.00 Credits
Aiken Technical College
This course introduces basic accounting principles, including the accounting cycle, bookkeeping, the debit-credit procedure, journals, ledgers and trial balances. 3.0-0.0-3.0
Prerequisite:
MAT-032 or higher and RWR-032 or acceptable placement scores
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ACC 100 - Basic Accounting
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ACC 101: Accounting I
3.00 Credits
Aiken Technical College
This course introduces basic accounting procedures for analyzing, recording, and summarizing financial transactions, adjusting and closing the financial records at the end of the accounting cycle, and preparing financial statements. 3.0-0.0-3.0
Prerequisite:
ACC-100 or MAT-101 or higher and RWR-032 or acceptable placement scores
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ACC 101 - Accounting I
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ACC 102: Accounting Principles II
3.00 Credits
Aiken Technical College
This course emphasizes managerial accounting theory and practice in basic accounting and procedures for cost accounting, budgeting, cost-volume analysis, and financial statement analysis. 3.0-0.0-3.0
Prerequisite:
ACC-101
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ACC 102 - Accounting Principles II
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ACC 111: Accounting Concepts
3.00 Credits
Aiken Technical College
This course is a study of the principles of the basic Accounting functions--collecting, recording, analyzing, and reporting information.3.0-0.0-3.0
Prerequisite:
MAT-101 or acceptable placement scores
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ACC 120: Federal Income Tax
3.00 Credits
Aiken Technical College
This course is a study of the income tax structure from the standpoint of the individual, partnership, and corporation. 2.0-3.0-3.0
Prerequisite:
ACC-101
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ACC 120 - Federal Income Tax
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ACC 150: Payroll Accounting
3.00 Credits
Aiken Technical College
This course introduces the major tasks of payroll accounting, employment practices, federal, state and local governmental laws and regulations, internal controls, and various forms and records. Computer simulation included. 3.0-0.0-3.0
Prerequisite:
ACC-101
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ACC 201: Intermediate Accounting I
3.00 Credits
Aiken Technical College
This course explores the fundamental processes of accounting theory, including the preparation of financial statements. 3.0-0.0-3.0
Prerequisite:
ACC-102
Corequisite:
ACC-102
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ACC 201 - Intermediate Accounting I
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ACC 202: Intermediate Accounting II
3.00 Credits
Aiken Technical College
This course covers the application of accounting principles and concepts in account evaluation and income determination, including special problems peculiar to corporations and the analysis of financial reports. 3.0-0.0-3.0
Prerequisite:
ACC-201
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ACC 202 - Intermediate Accounting II
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ACC 224: Business Taxation
3.00 Credits
Aiken Technical College
This course is an introduction to tax reporting requirements and taxation of the proprietorship, S Corporation, C Corporation, and limited liability company. Some form preperation is required. 3.0-0.0-3.0
Prerequisite:
ACC-101
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ACC 224 - Business Taxation
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ACC 230: Cost Accounting I
3.00 Credits
Aiken Technical College
This course is a study of the accounting principles involved in job order cost systems. 3.0-0.0-3.0
Prerequisite:
ACC-102
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ACC 230 - Cost Accounting I
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