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ACC 101: Accounting I
3.00 Credits
Delaware Technical Community College
This course introduces principles and concepts of financial accounting as a means of recording business activities. Students will study the double-entry accounting system and the accounting cycle, including: preparation of journal entries, ledger, trial balance, and financial statements.
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ACC 101 - Accounting I
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ACC 112: Accounting II
3.00 Credits
Delaware Technical Community College
This course builds on the principles of financial accounting and introduces students to managerial accounting. Students will study business transactions related to partnerships, corporations, financial statement analysis, and managerial techniques. Pre-Requisites: ACC 101 and (CIS 107 or concurrent, or OAT 152 or concurrent, or DAT 101 or concurrent)
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ACC 112 - Accounting II
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ACC 162: Computerized Accounting
3.00 Credits
Delaware Technical Community College
This course prepares students with the workplace skills necessary to use automated accounting software. Topics include data entry by interpreting accounting information, creating financial statements and other financial reports, creating payroll and the related payroll reporting requirements, and creating and managing customer invoices and vendors' bills. This course reinforces the concepts learned in Accounting I and applies these concepts to computer software used to make business decisions. Prerequisites: ACC 101 and (CIS 107 or OAT 152)
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ACC 162 - Computerized Accounting
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ACC 189: Approved Technical Elective
3.00 Credits
Delaware Technical Community College
Students may complete technical electives for which they have written prior approval of the department chairperson.
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ACC 189 - Approved Technical Elective
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ACC 211: Tax Accounting
3.00 Credits
Delaware Technical Community College
This course covers a review of the federal income tax structure. Major topics include determination of gross income, adjustments, itemized deductions, the standard deduction, personal and dependency exemptions, tax liability, and tax credits. Theory and return preparation are emphasized. Prerequisites: (Test Scores or ENG 102 or concurrent), (MAT 152 or higher), ACC 101
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ACC 211 - Tax Accounting
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ACC 221: Cost Accounting
3.00 Credits
Delaware Technical Community College
This course covers cost concepts, cost accounting information systems, and the role of the cost accountant. Topics include the elements of cost, job order costing, process costing, by-products, joint products, activity-based costing, and variance analysis. Prerequisites: (Test Score or ENG 102 or concurrent) and ACC 112 and (CIS 107 or OAT 152)
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ACC 221 - Cost Accounting
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ACC 231: Intermediate Accounting I
3.00 Credits
Delaware Technical Community College
This course examines the principles and procedures emphasized in the preparation and interpretation of the statements of income, retained earnings, cash flow, and balance sheets. The time value of money, receivables, inventories, and fixed assets are covered in depth. Prerequisites: (Test Scores or ENG 102 or concurrent), (MAT 152 or higher), ACC 112
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ACC 231 - Intermediate Accounting I
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ACC 232: Intermediate Accounting II
3.00 Credits
Delaware Technical Community College
This course provides an in-depth examination of principles and procedures emphasizing the following topics: current and long-term liabilities, stockholders' equity, investments, leases, pensions, income measurement, and analysis of financial statements with full disclosures. Prerequisites: ACC 231
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ACC 232 - Intermediate Accounting II
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ACC 289: Approved Technical Elective
3.00 Credits
Delaware Technical Community College
Students may complete technical electives for which they have written prior approval of the department chair.
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ACC 289 - Approved Technical Elective
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ACE 025: Language, Grammar & Writing
2.25 Credits
Delaware Technical Community College
In this course, students learn the fundamentals of language, grammar, and writing. This course concentrates on improving these skills through the use of literary texts and relevant fiction. Pre-requisites: Academic Challenge Qualification Requirements
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ACE 025 - Language, Grammar & Writing
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