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ACC 1101: Principles of Accounting
4.00 Credits
Atlanta Technical College
I Introduces the basic concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle and accounting for a personal service business, the accounting cycle and accounting for a merchandising enterprise, and cash control. Laboratory work demonstrates theory presented in class. Hours: Class/Week 4 D.Lab/Week 4 Credit 6 Prerequisite: Program admission
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ACC 1102: Principles of Accounting II
4.00 Credits
Atlanta Technical College
Applies the basic principles of accounting to specific account classifications and subsidiary record accounting. Topics include: receivables, inventory, plant assets, payroll , payables, partnerships, and sales tax returns. Laboratory work demonstrates theory presented in class. Hours: Class/Week 4 D.Lab/Week 4 Credit 6 Prerequisites: ACC 1101
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ACC 1103: Principles of Accounting III
4.00 Credits
Atlanta Technical College
Emphasizes a fundamental understanding of corporate and cost accounting. Topics include: accounting for a corporation, departmental accounting, cost accounting, and budgeting. Laboratory work demonstrates theory presented in class. Hours: Class/Week 4 D.Lab/Week 4 Credit 6 Prerequisite: ACC 1102
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ACC 1104: Computerized Accounting
4.00 Credits
Atlanta Technical College
Emphasizes operation of computerized accounting systems from manual input forms. Topics include: equipment use, general ledger, accounts receivable and payable, advanced payroll , and financial reports. Laboratory work includes theoretical and technical application. Hours: Class/Week 1 D.Lab/Week 4 Credit 3 Prerequisites: ACC 1102; SCT 100
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ACC 1106: Spreadsheet Applications
4.00 Credits
Atlanta Technical College
Provides instruction in the use of electronic spreadsheet software packages for program related spreadsheet applications. Students become proficient in creation, modification, and combination of spreadsheet. Topics include: spreadsheet creation, data entry, data entry modification, computation using functions, and program-related spreadsheet applications. Laboratory work includes theoretical and technical application. Hours: Class/Week 1 D.Lab/Week 4 Credit 3 Prerequisites: SCT 100
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ACC 1151: Individual Tax Accounting
3.00 Credits
Atlanta Technical College
Provides instruction for preparation of both state and federal income tax. Topics include: taxable income, income adjustments, schedules, standard deductions, itemized deductions, exemptions, tax credits, and tax calculations. Hours: Class/Week 3 D.Lab/Week 2 Credit 4 Prerequisites: None
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ACC 1152: Payroll Accounting
2.00 Credits
Atlanta Technical College
Provides an understanding of the laws that affect a company's payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions. Hours: Class/week 3 D.Lab/week 2 Credit 4 Prerequisites: ACC 1101
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ACC 2105: Database Applications
0.00 Credits
Atlanta Technical College
Emphasizes use of database management software packages for program-related database applications. Topics include: planning and designing a database; database creation; data entry; database access, manipulation, and updating; sort, index, and query functions; database program-related applications; and database management applications. Laboratory work includes theoretical and technical application. Hours: Class/Week 1 D. Lab/Week 4 P. Lab/Week 0 Credit - 3 Prerequisite: SCT 100
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ACC 2154: Personal Finance
3.00 Credits
Atlanta Technical College
Introduces practical applications of concepts and techniques used to manage personal finance. Topics include: cash management, time value of money, credit, major purchasing decisions, insurance, investments, retirement, and estate planning. Hours: Class/week 5 D.Lab/week 0 Credit 5 Prerequisites: None
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ACC 2155: Legal Environment of Business
0.00 Credits
Atlanta Technical College
Introduces law and its relationship to business. Topics include: legal ethics, legal processes, business contracts, business torts and crimes, real and personal property, agency and employment, risk-bearing devices, and Uniform Commercial Code. Hours: Class/Week 5 D. Lab/Week 0 P. Lab/Week 0 Credit - 5 Prerequisite: Program admission
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