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ACC 104: Financial Accounting
3.00 Credits
Camden County College
This course is a study of financial accounting emphasizing the accounting cycle, merchandising accounting, income measurement, valuation of assets, internal controls, accounting for long-lived assets, financial statement presentation and interpretation and accounting for stockholders' equity Lecture ( 45.00) Prerequisites: MTH-029
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ACC 104 - Financial Accounting
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ACC 105: Managerial Accounting
3.00 Credits
Camden County College
This course presents a study of cost systems used by management to control a business and to assist in improving operating results by use of cost accounting methods. The job order and process system will be studied as well as budgets, standard costs, cost estimates and direct costing techniques. Lecture ( 45.00) Prerequisites: ACC-104
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ACC 105 - Managerial Accounting
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ACC 213: Computerized Accounting
3.00 Credits
Camden County College
This course introduces the student to the basic concepts and principles of the components of a computerized accounting system which utilizes the general ledger, accounts receivable and accounts payable as applied to a sole proprietorship form of business enterprise (both a service and a merchandise firm.) The student will be exposed to a basic computerized payroll system, various depreciation schedules and a system of financial analysis. The course is also intended to reinforce and/or enhance present knowledge of accounting concepts and principles through a final practice set. Lecture ( 45.00) Prerequisites: ACC-101 or ACC-104
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ACC 213 - Computerized Accounting
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ACC 214: Intermediate Accounting I
3.00 Credits
Camden County College
This course continues the study of accounting, including financial statements, analysis of working assets, fixed assets, investments, liabilities, reserves, net income determination, application of funds, and cash-flow reporting. Lecture ( 45.00) Prerequisites: ACC-102 or ACC-105
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ACC 214 - Intermediate Accounting I
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ACC 216: Intermediate Accounting II
3.00 Credits
Camden County College
This course continues and treats in depth the material covered in Intermediate Accounting I. Lecture ( 45.00) Prerequisites: ACC-214
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ACC 216 - Intermediate Accounting II
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ACC 223: Income Tax Accounting I
3.00 Credits
Camden County College
This course presents the study of the Internal Revenue Code and its rules and regulations as they apply to individuals, partnerships, and corporations. Accounting problems arising from the laws are emphasized and illustrated through the preparation of income tax returns and tax research. Also included is an analysis of returns and tax research. An analysis of income tax returns, corporate distributions, liquidations, reorganizations, unreasonable accumulation of earnings, and other corporate, estate and gift tax problems are studied. Lecture ( 45.00) Prerequisites: ACC-101 or ACC-104
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ACC 223 - Income Tax Accounting I
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ACC 224: Income Tax Accounting II
3.00 Credits
Camden County College
This course continues Income Tax Accounting I with emphasis on researching sophisticated tax problems. Lecture ( 45.00) Prerequisites: ACC-223
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ACC 224 - Income Tax Accounting II
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ACC 225: Auditing
3.00 Credits
Camden County College
This course presents a study in the examination and evaluation of financial records to determine if these records present information fairly and uniformly with generally accepted accounting principles. Lecture ( 45.00) Prerequisites: ACC-214
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ACC 225 - Auditing
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ACC 226: Advanced Accounting
3.00 Credits
Camden County College
This course focuses on a detailed examination of the problems associated with business combinations and consolidations, intercompany profit transactions, complex affiliation transactions, branch operations, foreign operation, transactions and state and local government fund accounting. Lecture ( 45.00) Prerequisites: ACC-216 and 224
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ACC 226 - Advanced Accounting
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ADD 101: Intro to Addictions
3.00 Credits
Camden County College
This introductory course is designed to provide the student with basic knowledge about alcoholism and drug abuse, related community resources and social agency networks, legal and ethical, issues in treatment and research, and prevention programming. An overview of bio-psychosocial issues, theories and scientific research findings about additive disorders will be reviewed. Open to all students. Lecture ( 45.00)
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ADD 101 - Intro to Addictions
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