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ACC 100: Practical Accounting Procedures
5.00 Credits
Coconino Community College
Practical approach to the study of accounting for office, sales, and small business personnel. Includes the basic accounting cycle, special journals, and procedures for controlling cash and payroll accounting. Accounting systems and procedures for small businesses are stressed. Five lecture. Spring, Fall.
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ACC 101: Prin. of Financial Accounting
3.00 Credits
Coconino Community College
No course description available.
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ACC 101: Principles of Financial Accounting
3.00 Credits
Coconino Community College
Financial accounting theory as applied to corporate form of business involving service and merchandising activities. Includes analysis and recording of business transactions and preparation of financial statements. Prerequisite: MAT 142 or ACC 100 or placement. Three lecture. Spring, Fall, Summer.
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ACC 102: Principles of Managerial Accounting
3.00 Credits
Coconino Community College
Accounting theory and practice as it applies to the uses of accounting information in the management decision making process of an organization. Introduces manufacturing accounting (job order, process cost, and standard cost systems) and budgeting. Prerequisite: ACC 101. Three lecture. Spring, Fall, Summer.
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ACC 103: Basic Office Accounting I
3.00 Credits
Coconino Community College
Techniques, tools, and composition of a basic bookkeeping system. Includes journalizing an opening entry, journalizing and posting routine transaction from source documents, closing entries, preparing simple financial statements and preparing a post adjusting trial balance to complete the bookkeeping cycle. For non-accounting majors. Three lecture.
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ACC 104: Basic Office Accounting II
3.00 Credits
Coconino Community College
Developing and maintaining a set of books for small business. Includes an introduction to the following: special journals, payroll systems, sales taxes, bad debts, depreciation, notes and interest, accruals, and the partnership and corporate form of business. For non-accounting majors. Prerequisite: ACC 103. Three lecture.
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ACC 105: Income Tax I
3.00 Credits
Coconino Community College
Internal Revenue Service Code and Regulations as they pertain to the individual. Tax principles are applied to problems and the preparation of the individual income tax return. Three lecture. Spring.
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ACC 109: Budget & Forecasting
3.00 Credits
Coconino Community College
Roles, techniques, and uses of budgeting and forecasts. Application of budgets, and forecasting management decisionmaking and control. Prerequisite: ACC 101. Three lecture.
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ACC 110: Payroll Accounting
3.00 Credits
Coconino Community College
A course that provides comprehensive and practical instruction in manual and computerized preparation and calculation of a business's payroll records and tax returns. Prerequisite: ACC 100 or ACC 101 or instructor's consent. Three lecture. Spring.
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ACC 112: Managing Cash Flow
2.00 Credits
Coconino Community College
No course description available.
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