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ACC 195: Topics In
5.00 Credits
Northern Virginia Community College
Exploration of topical areas of interest to or needed by students. May be used also for special honors courses. May be repeated for credit. Variable hrs
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ACC 211: Principles of Accounting I
3.00 Credits
Northern Virginia Community College
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. Lecture 3 hours per week.
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ACC 211 - Principles of Accounting I
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ACC 212: Principles of Accounting II
3.00 Credits
Northern Virginia Community College
Prerequisite is ACC 211. Continues accounting principles with emphasis on the application to partnerships, corporations and the study of financial analysis. Includes an introduction to cost and managerial accounting. Lecture 3 hours per week.
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ACC 215: Computerized Accounting
3.00 Credits
Northern Virginia Community College
Prerequisite is ACC 211. 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 hours per week.
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ACC 219: Gov. & Not- For- Profit Accounting
3.00 Credits
Northern Virginia Community College
Prerequisite is ACC 212 or equivalent. Introduces fund accounting as used by governmental and nonprofit entities. Stresses differences between accounting principles of for-profit and not-for-profit organizations. Lecture 3 hours per week
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ACC 219 - Gov. & Not- For- Profit Accounting
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ACC 220: Accounting For Small Business
3.00 Credits
Northern Virginia Community College
Presents practical accounting procedures for small business operations including service occupations, retail stores, and manufacturing operations. Covers the accounting cycle, journals, ledgers, preparation of financial statements and payrolls, and checking account management. Includes regulations applicable to payroll, self-employment, social security and other taxes. Lecture 3 hours per week.
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ACC 220 - Accounting For Small Business
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ACC 221: Intermediate Accounting I
3.00 Credits
Northern Virginia Community College
Prerequisite is 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
Northern Virginia Community College
Prerequisite is ACC 221. 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 222 - Intermediate Accounting II
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ACC 230: Advanced Accounting
3.00 Credits
Northern Virginia Community College
Pre or corequisite is ACC 222. Develops the skills necessary to prepare financial statements for complex business organizations. Includes the preparation of consolidated financial statements focusing on business combinations, multinational corporations and foreign currency translation. Covers accounting for partnerships, state and local governments and nonprofit organizations. Lecture 3 hours per week.
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ACC 230 - Advanced Accounting
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ACC 231: Cost Accounting I
3.00 Credits
Northern Virginia Community College
Prerequisite is 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 231 - Cost Accounting I
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