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ACA 111: College Student Success
1.00 Credits
Coastal Carolina Community College
Prerequisite(s): None Corequisite(s): None This course introduces the College's physical, academic, and social environment and promotes the personal development essential for success. Topics include campus facilities and resources; policies, procedures, and programs; study skills; and life management issues such as health, self-esteem, motivation, goal-setting, diversity, and communication. Upon completion, students should be able to function effectively within the College environment to meet their educational objectives.
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ACC 111: Financial Accounting
3.00 Credits
Coastal Carolina Community College
Prerequisite(s): None Corequisite(s): None This course introduces the basic framework of accounting. Emphasis is placed on the accounting cycle and financial statement preparation and analysis. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.
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ACC 115: College Accounting
4.00 Credits
Coastal Carolina Community College
Prerequisite(s): MAT 070 Corequisite(s): None This course introduces basic accounting principles for a business. Topics include the complete accounting cycle with end-of-period statements, bank reconciliation, payrolls, and petty cash. Upon completion, students should be able to demonstrate an understanding of accounting principles and apply those skills to a business organization. Hours Per Week Class Lab Credit
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ACC 120: Principles of Financial Accounting
4.00 Credits
Coastal Carolina Community College
Prerequisite(s): MAT 060 and RED 080 Corequisite(s): None This course introduces business decision-making accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making, and address ethical considerations. This course has been approved to satisfy the Comprehensive Articulation Agreement premajor and/or elective course requirement.
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ACC 121: Principles of Managerial Accounting
4.00 Credits
Coastal Carolina Community College
Prerequisite(s): ACC 120 Corequisite(s): MAT 060 This course includes a greater emphasis on managerial and cost accounting skills. Emphasis is placed on managerial accounting concepts for external and internal analysis, reporting and decision-making. Upon completion, students should be able to analyze and interpret transactions relating to managerial concepts including product-costing systems. This course has been approved to satisfy the Comprehensive Articulation Agreement premajor and/or elective course requirement.
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ACC 131: Federal Income Taxes
3.00 Credits
Coastal Carolina Community College
Prerequisite(s): None Corequisite(s): None This course provides an overview of federal income taxes for individuals, partnerships, and corporations. Topics include tax law, electronic research and methodologies, and the use of technology for the preparation of individual and business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax laws, and complete federal tax returns for individuals, partnerships, and corporations
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ACC 131 - Federal Income Taxes
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ACC 132: NC Business Taxes
2.00 Credits
Coastal Carolina Community College
Prerequisite(s): None Corequisite(s): None This course introduces the relevant laws governing North Carolina taxes as they apply to business. Topics include sales taxes, income taxes for business entities, payroll taxes, unemployment taxes, and other taxes pertaining to the State of North Carolina. Upon completion, students should be able to maintain a company's records to comply with the laws governing North Carolina business taxes. Hours Per Week Class Lab Credit
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ACC 140: Payroll Accounting
2.00 Credits
Coastal Carolina Community College
Prerequisite(s): ACC 115 or ACC 120 Corequisite(s): None This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/ posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.
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ACC 150: Accounting Software Applications
2.00 Credits
Coastal Carolina Community College
Prerequisite(s): ACC 115 or ACC 120 Corequisite(s): None This course introduces microcomputer applications related to accounting systems. Topics include general ledger, accounts receivable, accounts payable, inventory, payroll, and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting package to solve accounting problems.
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ACC 180: Practices in Bookkeeping
3.00 Credits
Coastal Carolina Community College
Prerequisite(s): ACC 120 Corequisite(s): None This course provides advanced instruction in bookkeeping and record- keeping functions. Emphasis is placed on mastering adjusting entries, correction of errors, depreciation, payroll, and inventory. Upon completion, students should be able to conduct all key bookkeeping functions for small business.
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