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ACC 101: Accounting Principles I
3.00 Credits
Central Carolina 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. Prerequisite: MAT 032 With a grade of C or better or placement into MAT 101.
Prerequisite:
( MAT 032 UG XC OR MAT 101 UG C OR MAT 102 UG C OR MAT 110 UG C OR MAT 155 UG C 0AAM 999 0S5M 460 A02 19 0COP 047 0COA 045 0COC 046) ( ACAR 066 ACEA 020) 0APA 42 0SMA 500 AND ( RDG 032 UG XC 0AAR 999 0S5R 470 0S5C 0910 A03 19 A05 19 0COR 080 ACRD 065 0AR 41 0SRW 480)
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ACC 102: Accounting Principles II
3.00 Credits
Central Carolina 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. Prerequisite: ACC 101 with a grade of C or higher.
Prerequisite:
ACC 101 UG C AND ( RDG 032 UG XC 0AAR 999 0S5R 470 A03 19 0COR 080 0AR 32 0SRW 480)
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ACC 124: Individual Tax Procedures
3.00 Credits
Central Carolina Technical College
This course is a study of the basic income tax structure from the standpoint of the individual, including the preparation of individual income tax returns.
Prerequisite:
RDG 032 UG XC ACRD 065 0COR 080 0AR 41 0S5R 470 0S5C 0910 0SRW 480 A03 19 A05 19 0AAR 999
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ACC 150: Payroll Accounting
3.00 Credits
Central Carolina 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. Prerequisite: ACC 101 with a grade of C or higher.
Prerequisite:
ACC 101 UG C
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ACC 201: Intermediate Accounting I
3.00 Credits
Central Carolina Technical College
This course explores fundamental processes of accounting theory, including the preparation of financial statements. Prerequisite: ACC 102 with a grade of C or higher.
Prerequisite:
ACC 102 UG C
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ACC 201 - Intermediate Accounting I
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ACC 230: Cost Accounting I
3.00 Credits
Central Carolina Technical College
This course is a study of the accounting principles involved in job order cost systems. Prerequisite: ACC 102 with a grade of C or higher.
Prerequisite:
ACC 102 UG C
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ACC 230 - Cost Accounting I
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ACC 240: Computerized Accounting
3.00 Credits
Central Carolina Technical College
This course is a study of using the computer to design and implement various accounting functions, including financial transactions, records, statements, reports, and documents. Prerequisite: ACC 101 with a grade of C or higher.
Prerequisite:
ACC 101 UG C
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ACC 245: Accounting Applications
3.00 Credits
Central Carolina Technical College
This course introduces microcomputer accounting using data base software and/or electronic spreadsheets. Prerequisites: CPT 174 with a passing grade and ACC 102 with a grade of C or higher.
Prerequisite:
( CPT 174 UG C AND ACC 102 UG C)
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ACC 265: Not-For-Profit Accounting
3.00 Credits
Central Carolina Technical College
This course introduces the special accounting needs of municipalities, counties, states, the federal government and governmental agencies, and other not-for-profit organizations. This course is typically taught only in the spring semester.
Prerequisite:
ACC 101 UG C
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ACR 106: Basic Electricity for HVAC/R
4.00 Credits
Central Carolina Technical College
This course includes a basic study of electricity, including Ohm's law and series and parallel circuits as they relate to heatng ventilating, air conditioning, and/or refrigeration systems. Corequisites: ACR 110 and ACR 140
Prerequisite:
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ACR 106 - Basic Electricity for HVAC/R
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