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ACC 101: Accounting Principles I
3.00 Credits
Tri-County 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. Accounting systems for various assets, liabilities, and equities are studied. (University Transfer)
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ACC 101 - Accounting Principles I
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ACC 102: Accounting Principles II
3.00 Credits
Tri-County 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. (University Transfer)
Prerequisite:
Undergraduate level ACC 101 Minimum Grade of D
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ACC 102 - Accounting Principles II
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ACC 111: Accounting Concepts
3.00 Credits
Tri-County Technical College
This course is a study of the principles of the basic accounting functions--collecting, recording, analyzing, and reporting information. (Credits earned for this course cannot be used toward graduation requirements for Accounting majors.)
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ACC 115: Managerial Accounting
3.00 Credits
Tri-County Technical College
This course is a study of the types and uses of internal accounting information for management decision-making, including cost determination, cost control, performance evaluation, and financial planning. Note: Credits earned for this course cannot be used toward graduation requirements for Accounting majors.
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ACC 115 - Managerial Accounting
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ACC 120: Federal Income Tax
3.00 Credits
Tri-County Technical College
This course is a study of the income tax structure from the standpoint of the individual, partnership, and corporation.
Prerequisite:
Undergraduate level ACC 101 Minimum Grade of D
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ACC 120 - Federal Income Tax
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ACC 150: Payroll Accounting
3.00 Credits
Tri-County 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.
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ACC 150 - Payroll Accounting
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ACC 201: Intermediate Accounting I
3.00 Credits
Tri-County Technical College
This course explores fundamental processes of accounting theory, including the preparation of financial statements. An in-depth review of financial accounting principles is emphasized.
Prerequisite:
Undergraduate level ACC 102 Minimum Grade of D
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ACC 201 - Intermediate Accounting I
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ACC 202: Intermediate Accounting II
3.00 Credits
Tri-County Technical College
This course covers the application of accounting principles and concepts to account evaluation and income determination, including special problems peculiar to corporations and the analysis of financial reports.
Prerequisite:
Undergraduate level ACC 201 Minimum Grade of D and Undergraduate level ACC 246 Minimum Grade of D
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ACC 202 - Intermediate Accounting II
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ACC 230: Cost Accounting I
3.00 Credits
Tri-County Technical College
This course is a study of the accounting principles involved in job order cost systems. The elements of cost are studied and the process cost system is introduced.
Prerequisite:
Undergraduate level ACC 102 Minimum Grade of D
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ACC 230 - Cost Accounting I
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ACC 245: Accounting Applications
3.00 Credits
Tri-County Technical College
This course introduces microcomputer accounting using data base software and/or electronic spreadsheets.
Prerequisite:
Undergraduate level ACC 102 Minimum Grade of D and Undergraduate level CPT 170 Minimum Grade of D
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ACC 245 - Accounting Applications
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