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ACC 115: Applied Accounting
3.00 - 4.00 Credits
Blue Ridge Community College - Virginia
Presents practical accounting procedures for retail stores, professional individuals in firms, and personal service occupations. Covers the accounting cycle, journals, ledgers, preparation of financial statements and payrolls, and checking account management. Students may not receive credit toward graduation requirements for both ACC 115 and ACC 211 nor for both ACC 115 and ACC 212 Lecture 3-4 hours per week.
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ACC 124: Payroll Accounting
3.00 Credits
Blue Ridge Community College - Virginia
Presents accounting systems and methods used in computing and recording payroll to include payroll tasks and compliance with federal and state legislation. Lecture 3 hours per week.
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ACC 211: Principles of Accounting I
3.00 Credits
Blue Ridge Community College - Virginia
Presents accounting principles and their application to various businesses. Covers the accounting cycle, income determination, and financial reporting. Studies services, merchandising, and includes internal controls. Students may not receive credit toward graduation requirements for both ACC 115 and ACC 211. Lecture 3 hours per week.
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ACC 212: Principles of Accounting II
3.00 Credits
Blue Ridge Community College - Virginia
Prerequisite: ACC 211. Continues Accounting Principles 211 with emphasis on the application to partnerships, corporations and the study of financial analysis. Includes an introduction to cost and managerial accounting. Students may not receive credit toward graduation requirements for both ACC 115 and ACC 212 Lecture 3 hours per week.
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ACC 215: Computerized Accounting
3.00 - 4.00 Credits
Blue Ridge Community College - Virginia
Prerequisite: ACC 211 or equivalent. Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Lecture 3-4 hours per week.
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ACC 221: Intermediate Accounting I
3.00 Credits
Blue Ridge Community College - Virginia
Prerequisite: ACC 212 or equivalent. Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities and investments. Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users. Lecture 3 hours per week.
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ACC 221 - Intermediate Accounting I
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ACC 222: Intermediate Accounting II
3.00 Credits
Blue Ridge Community College - Virginia
Prerequisite: ACC 221 or equivalent. Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Lecture 3 hours per week.
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ACC 231: Cost Accounting I
3.00 Credits
Blue Ridge Community College - Virginia
Prerequisite: ACC 212 or equivalent. Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. Includes cost control and other topics. Lecture 3 hours per week.
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ACC 261: Principles of Federal Taxation
3.00 Credits
Blue Ridge Community College - Virginia
Presents the study of federal taxation as it relates to individuals and related entities. Includes tax planning, compliance, and reporting. Lecture 3 hours per week.
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ACC 275: Capstone Seminar in Accounting
3.00 Credits
Blue Ridge Community College - Virginia
Prerequisite: ACC 211, ACC 212, ACC 221. Prerequisite or Co-requisite: ACC 222. Integrates knowledge in financial accounting, managerial/cost accounting, computer techniques, business ethics, general ledger, and communication skills in preparing a professional student portfolio. Provides a learning experience that allows the student to apply broad knowledge of the accounting profession through discipline and specific projects; involves the integration of individual and team activities to simulate workplace situations. Lecture 3 hours per week.
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