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ACC 115: Applied Accounting
3.00 Credits
Virginia Highlands Community College
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. Lecture 2 hours, Laboratory 2 hours, Total 4 hours per week.
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ACC 197: Co-op
2.00 - 5.00 Credits
Virginia Highlands Community College
Requires curriculum advisor and co-op advisor approval. Cooperative education in bookkeeping. Designed to provide practical work experience for the accounting student. Minimum on-the-job training is 10 hours per week.
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ACC 197 - Co-op
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ACC 215: Computerized Accounting
4.00 Credits
Virginia Highlands Community College
Prerequisite or corequisite: 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 4 hours per week.
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ACC 217: Analyzing Financial Statements
3.00 Credits
Virginia Highlands Community College
Prerequisite: ACC 211 Explains how financial data are generated and limitations of the data, techniques for analyzing the flow of a business's funds, and the methods for selecting and interpreting financial ratios. Highlights the conceptual framework for analysis, offers basic and advanced analytical techniques through the use of comprehensive case studies. (AIB Approved). Lecture 3 hours per week.
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ACC 217 - Analyzing Financial Statements
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ACC 222: Intermediate Accounting II
4.00 Credits
Virginia Highlands Community College
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 4 hours per week.
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ACC 222 - Intermediate Accounting II
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ACC 225: Managerial Accounting
3.00 Credits
Virginia Highlands Community College
Prerequisite: ACC 212 or equivalent Present the preparation, analysis and interpretation of accounting data for managerial decision making. Includes cost control, capital budgeting and pricing decisions. Lecture 3 hours per week.
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ACC 225 - Managerial Accounting
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ACC 231: Cost Accounting I
3.00 Credits
Virginia Highlands Community College
Prerequisite: ACC 212 or equivalent Presents 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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ACC 241: Auditing
3.00 Credits
Virginia Highlands Community College
Prerequisite or corequisite: ACC 222 or equivalent Presents techniques of investigating, interpreting, and appraising accounting records and assertions. Studies internal control design and evaluation, evidence-gathering techniques and other topics. Lecture 3 hours per week.
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ACC 261: Principles of Federal Taxation I
3.00 Credits
Virginia Highlands Community College
Presents the study of federal taxation as it relates to individuals and other tax entities. Including tax planning, compliance and reporting. Lecture 3 hours per week.
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ACC 261 - Principles of Federal Taxation I
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ACC 297: Co-op
2.00 - 5.00 Credits
Virginia Highlands Community College
Requires curriculum advisor and co-op advisor approval. Cooperative education in accounting. Designed to provide practical work experience for the accounting student. Minimum on-the-job training is 10 hours per week.
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ACC 297 - Co-op
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