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ACC 124: Payroll Accounting
2.00 Credits
New River Community College
Presents accounting systems and methods used in computing and recording payroll to include payroll taxes and compliance with federal and state legislation. Lecture 2 hours per week. Students are strongly encouraged to complete ACC 211 prior to enrolling in (or during the same semester as) this course.
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ACC 124 - Payroll Accounting
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ACC 134: Small Business Taxes
3.00 Credits
New River Community College
Introduces taxes most frequently encountered in business. Includes payroll, sales, property, and income tax. Lecture 3 hours per week.
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ACC 198: Seminar and Project in Accounting
1.00 - 5.00 Credits
New River Community College
Requires completion of a project or research report related to the student's occupational objective and a study of approaches to the selection and pursuit of career opportunities in the field. May be repeated for credit. Variable hours.
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ACC 198 - Seminar and Project in Accounting
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ACC 199-299: Supervised Study In Accounting
1.00 - 5.00 Credits
New River Community College
Assigns problems for independent study incorporating previous instruction and supervised by the instructor. May be repeated for credit. Variable hours.
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ACC 199-299 - Supervised Study In Accounting
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ACC 211: Principles of Accounting I
4.00 Credits
New River Community College
Presents accounting principles/application to various businesses. Covers the accounting cycle, income determination, and financial reporting. Lecture 4 hours per week.
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ACC 211 - Principles of Accounting I
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ACC 212: Principles of Accounting II
4.00 Credits
New River Community College
Emphasizes partnerships, corporations and the study of financial analysis. Includes and introduces cost/ managerial accounting concepts. Prerequisite: ACC 211. Lecture 4 hours per week.
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ACC 212 - Principles of Accounting II
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ACC 215: Computerized Accounting
3.00 Credits
New River Community College
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. Prerequisite or co-requisite ACC 212 or equivalent. Lecture 3 hours per week.
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ACC 215 - Computerized Accounting
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ACC 219: Government and Non-Profit Accounting
3.00 Credits
New River Community College
Introduces fund accounting as used by governmental and nonprofit entities. Stresses differences between accounting principles of for-profit and not-for-profit organizations. Prerequisite ACC 212 or equivalent. Lecture 3 hours per week.
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ACC 219 - Government and Non-Profit Accounting
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ACC 221: Intermediate Accounting I
4.00 Credits
New River Community College
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. Prerequisite ACC 212 or equivalent. Lecture 4 hours per week.
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ACC 221 - Intermediate Accounting I
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ACC 222: Intermediate Accounting II
4.00 Credits
New River Community College
Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Prerequisite ACC 212 or equivalent. Lecture 4 hours per week.
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ACC 222 - Intermediate Accounting II
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