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ACC 120: Accounting I
4.00 Credits
Mount Marty College
The fundamentals of accounting theory and practice are developed through a study of the accounting cycle of a sole proprietorship and partnership. The student will gain skills useful in the recording, presenting and interpretation of financial data and the compilation and analysis of financial statements. (fall)
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ACC 120 - Accounting I
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ACC 121: Accounting II
4.00 Credits
Mount Marty College
This is the continuation of Accounting I. The student will gain skills in the application of special accounting procedures in corporate and managerial accounting, including costing, budgeting and responsibility accounting. (spring) Prerequisite: ACC 120
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ACC 121 - Accounting II
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ACC 240: Intermediate Accounting I
4.00 Credits
Mount Marty College
The course provides for the development of in-depth knowledge in accounting theory and practice. The student will study current trends and variations in corporate accounting procedures. The topics covered will include assets and equities, investments and inventory evaluation and fixed asset transactions. (fall even) Prerequisite: ACC 12l
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ACC 240 - Intermediate Accounting I
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ACC 241: Intermediate Accounting II
4.00 Credits
Mount Marty College
In this continuation of Intermediate Accounting I, the student will gain knowledge in policies and problems of leasing, pensions, long-term debt, the fund statement and shareholder procedures. (spring odd) Prerequisite: ACC 240
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ACC 241 - Intermediate Accounting II
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ACC 320: Managerial Accounting I
3.00 Credits
Mount Marty College
Contents of this course involve job cost, process cost and standard cost systems: application of overhead rates and department cost allocation, integrated cost systems and cost control. (fall even) Prerequisite: ACC 121
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ACC 320 - Managerial Accounting I
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ACC 321: Managerial Accounting II
3.00 Credits
Mount Marty College
This course is a continuation of cost accounting: cost analysis, capital budgeting, inventory planning, decentralization and advanced analysis of variances. (spring odd) Prerequisite: ACC 320
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ACC 325: Federal Taxation I
3.00 Credits
Mount Marty College
Current tax legislation, particularly the Internal Revenue Code and Regulations, is included in this course with major emphasis on the preparation of tax returns for individuals and small firms. (fall) Prerequisite: ACC 121
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ACC 325 - Federal Taxation I
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ACC 326: Federal Taxation II
3.00 Credits
Mount Marty College
The student continues the studies of federal taxation. In addition, the student participates in the Volunteer Income Tax Assistance (VITA) program. (spring) Prerequisite: ACC 325
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ACC 326 - Federal Taxation II
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ACC 340: Accounting Systems
3.00 Credits
Mount Marty College
Accounting Systems is a course that studies the development and controls involved in accounting information systems. (spring odd) Prerequisites: ACC 121 and BUS 270
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ACC 360: Auditing
3.00 Credits
Mount Marty College
A detailed study of procedures, standards, techniques, internal control programs and working papers is presented in this course. (fall odd) Prerequisites: ACC 241 and MTH 219
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ACC 360 - Auditing
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