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ACC 101: Accounting Principles
3.00 Credits
Peirce College
A grade of C or above is required in this course.Prerequisite: Completion of a college-level math course with a grade of C or aboveThis introductory course includes the theory and application of major accounting principles and procedures. The following topics and problems will be studied and practiced: journalizing, financial statements, adjusting and closing entries, and systems and controls.
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ACC 105: Accounting for Non-Financial Managers
3.00 Credits
Peirce College
Prerequisite: Completion of a college-level math course with a grade of C or aboveThis course provides non-financial managers with an overview of accounting essentials and the skills and competencies they need to make informed and sound decisions based on hard financial data. Topics include: understanding financial information, analysis of financial statements, and decision making for improved profitability.
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ACC 105 - Accounting for Non-Financial Managers
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ACC 201: Financial Accounting
3.00 Credits
Peirce College
A grade of C or above is required in this course.Prerequisite: ACC 101This course builds on the basic skills that were developed in ACC 101. Topics include: analysis of the balance sheet, cash, inventories, investments, tangible fixed assets, liabilities, intangible assets and miscellaneous topics. Material covered includes the utilization and interpretation of accounting principles, a detailed study of deferrals and accruals, plant and intangible assets, partnership and corporate forms of ownership, stocks and bonds, and their effect on business decisions, and financial statement analysis.
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ACC 201 - Financial Accounting
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ACC 203: Intermediate Accounting I
3.00 Credits
Peirce College
Prerequisite: ACC 201This course is a continuation of Financial Accounting. It begins with a review of fundamental accounting principles, and then moves on to an intensive study of financial statements, including the income statement, statement of cash flow and balance sheet and their interrelationship.
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ACC 203 - Intermediate Accounting I
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ACC 204: Intermediate Accounting II
3.00 Credits
Peirce College
A grade of C or above is required in this course. Prerequisite: ACC 203This course is a continuation of Intermediate Accounting I. It continues by providing a more in-depth analysis of a company's balance sheet with the study of fixed assets, liabilities, investments in debt, and equity securities.
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ACC 222: Managerial Accounting
3.00 Credits
Peirce College
A grade of C or above is required in this course.Prerequisite: ACC 201The course covers managerial accounting and how it is used by managers within organizations, to provide them with the basis to make informed operational business decisions. Topics emphasized are pro forma financial statements, budgets, cash flow analysis, forecasting, direct costing, break-even analysis, and capital expenditures.
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ACC 301: Auditing
3.00 Credits
Peirce College
A grade of C or above is required in this course.Prerequisite: ACC 204This course covers the principles of auditing and other assurance services. It covers professional standards, professional ethics, audit evidence, audit planning, audit risk, audit reports, Sarbanes-Oxley Act, internal control, and the role of the Securities and Exchange Commission.
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ACC 303: Cost Accounting
3.00 Credits
Peirce College
A grade of C or above is required in this course. Prerequisite: ACC 204This course covers the principles of cost concepts, cost behavior, and cost accounting techniques in manufacturing and service businesses, as well as how to determine the cost of products and services to set selling prices, bid on contracts, and analyze the relative profitability of various products and services. This course will help students understand how to use the accounting system as an effective information tool for management.
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ACC 304: Computerized Accounting
3.00 Credits
Peirce College
A grade of C or above is required in this course.Prerequisite: ACC 204 This course studies accounting as it is practiced in a computer-based financial information environment. An important learning objective of this course is the completion of the accounting cycle, design, and management of integrated accounting systems, preparation of computer-generated financial statements, and various special reports. Integrated modules include those commonly found in computer-based accounting systems. Topics covered include general ledger, accounts receivable, accounts payable, inventory, depreciation, taxes, sales, purchases, financial statement analysis, payroll, internal controls, andsystem setup.
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ACC 304 - Computerized Accounting
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ACC 325: Taxation
3.00 Credits
Peirce College
A grade of C or above is required in this course.Prerequisite: ACC 204 This course covers the Internal Revenue Code for corporate, individual, and partnership taxation. Topics include tax compliance, tax policy, financial planning, taxable income, allowable deductions, and filing requirements.
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