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ACC 1001: Office Accounting I
3.00 Credits
Community College of Vermont
3 CR. A focus on the formulation and enhancement of basic job-entry skills needed as a bookkeeper. Topics covered include journals, ledgers, worksheets, financial statements, and payrolls with an emphasis on the 'how' of recording and posting transactions. Designed for those desiring immediate skills for entry or advancement in the job market.
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ACC 1010: Computerized Accounting
3.00 Credits
Community College of Vermont
3 CR. The use of the microcomputer as an accounting tool. Students apply knowledge of accounting principles and computers to operate integrated accounting software for various aspects of accounting: general ledger, accounts payable and receivable, payroll, depreciation. Prerequisite: Financial Accounting.
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ACC 2122: Managerial Accounting
4.00 Credits
Community College of Vermont
4 CR. The course explores internal accounting systems and the uses of internally generated data in management. Topics include the use of financial accounting data, cost-volume-profit analysis, budgets and responsibility accounting, and cost allocations. Prerequisite: Financial Accounting.
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ACC 2201: Intermediate Accounting I
4.00 Credits
Community College of Vermont
4 CR. An in-depth study of current theory and practices regarding cash, investments, receivables, valuation of inventories, current liabilities, acquisition and disposal of property, plant and equipment depreciation and depletion, and intangible assets. Prerequisite: Managerial Accounting.
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ACC 2202: Intermediate Accounting II
4.00 Credits
Community College of Vermont
4 CR. A continuation of Intermediate Accounting I. Topics include long-term investments; long-term debt; stockholders' equity; treasury stock; earnings per share; accounting for income taxes, pensions, and leases; accounting changes and errors; statement of changes in financial position; analysis of financial statements, and accounting for inflation. The course emphasizes methods and procedures, and recent changes and developments. Prerequisite: Intermediate Accounting I.
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ACC 2210: Cost Accounting
4.00 Credits
Community College of Vermont
4 CR. Fundamental theories and procedures of cost accounting, emphasizing the planning and control of materials, labor and overhead. Topics also include job order and process control system, standard costs, activity and responsibility accounting, and variance analysis. Prerequisite: Managerial Accounting.
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ACC 2230: Federal Taxes
3.00 Credits
Community College of Vermont
3 CR. A study of federal tax laws and regulations as contained in the Internal Revenue Code, with the emphasis on individuals and sole proprietorships. Topics include income inclusions and exclusions, deductions, capital gains and losses, sales and exchanges, basis calculations, depreciable property, tax research, tax planning, and the preparation of the various tax forms and schedules applicable to an individual or a small business. Prerequisite: Managerial Accounting.
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ACC 2240: Introduction to Governmental & Nonprofit Accounting
3.00 Credits
Community College of Vermont
3 CR. Introduces students to nonbusiness accounting as used in local, state, and federal government and nonprofit organizations. Topics include standards for financial reporting and auditing. Prerequisite: Financial Accounting.
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AHS 1015: Introduction to Health Information Systems
3.00 Credits
Community College of Vermont
3 CR. Introduces students to fundamental theories of data management in the healthcare setting. Historical and current recordkeeping practices will be explored as well as a basic overview of health care delivery systems. Topics include the role of accrediting and regulatory agencies, facility and staff organization, health record content, record management, and the transition to an electronic patient record.
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AHS 1020: Introduction to Health Care Services
3.00 Credits
Community College of Vermont
3 CR. An introduction to the public and private health care delivery system in the United States and roles of health professionals. Topics include major health problems in the United States; the organization and provision of health services; the roles and relationships of government, public health, and the private sector in relation to health care; and relevant topics in law and ethics.
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