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ACC 100: Introduction to Bookkeeping
5.00 Credits
Southwest Virginia Community College
(5 cr.) Presents the accounting cycle, focusing on the routine recording of data journals and ledgers. Includes payroll preparation and practical procedures. Lecture 4 hours. Laboratory 2 hours. Total 6 hours per week.
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ACC 100 - Introduction to Bookkeeping
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ACC 105: Secretarial Accounting
3.00 Credits
Southwest Virginia Community College
(3 cr.) Presents practical accounting for secretaries. Covers the accounting cycle journals, ledgers, working papers, closing of books payrolls, financial statements, accounting forms and practical procedures. Lecture 3 hours per week.
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ACC 105 - Secretarial Accounting
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ACC 111: Accounting I
3.00 - 4.00 Credits
Southwest Virginia Community College
(3-4 cr.) Presents fundamental accounting concepts and principles governing the accounting cycle, journals, ledgers, working papers, and preparation of financial statements for sole proprietorships. A laboratory co-requisite (ACC 113) may be required as identified by the college. Lecture 3-4 hours per week.
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ACC 111 - Accounting I
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ACC 112: Accounting II
3.00 - 4.00 Credits
Southwest Virginia Community College
(3-4 cr.) Continues Accounting 111. Presents the analysis of financial statements for sole proprietorships, partnerships and corporations. A laboratory co-requisite (ACC 114) may be required as identified by the college. Lecture 3-4 hours per week.
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ACC 112 - Accounting II
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ACC 124: Payroll Accounting
2.00 - 3.00 Credits
Southwest Virginia Community College
(2-3 cr.) Presents accounting systems and methods used in computing and recording payroll to include payroll taxes and compliance with federal and state legislation. Prerequisite ACC 211 or Division approval. Lecture 2-3 hours per week.
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ACC 124 - Payroll Accounting
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ACC 134: Small Business Taxes
2.00 - 3.00 Credits
Southwest Virginia Community College
(2-3 cr.) Introduces taxes most frequently encountered in business. Includes payroll, sales, property, and income tax. Lecture 2-3 hours per week.
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ACC 134 - Small Business Taxes
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ACC 213: Principles of Accounting Laborato ry I
1.00 Credits
Southwest Virginia Community College
(1 cr.) Provides problem-solving experience to supplement instruction in ACC 211. Should be taken concurrently with ACC 211, in appropriate curricula, as identified by the college. Co-requisite ACC 211 may be required. Laboratory 2 hours per week.
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ACC 213 - Principles of Accounting Laborato ry I
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ACC 214: Principles of Accounting Laborato ry II
1.00 Credits
Southwest Virginia Community College
(1cr.) Provides problem-solving experience to supplement instruction in ACC 212. Co-requisite ACC 212 may be required. Laboratory 2 hours per week.
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ACC 214 - Principles of Accounting Laborato ry II
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ACC 215: Computerized Accounting
3.00 - 4.00 Credits
Southwest Virginia Community College
(3-4 cr.) Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycles and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Prerequisite or corequisite ACC 212 or equivalent. Lecture 3-4 hours per week.
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ACC 215 - Computerized Accounting
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ACC 217: Analyzing Financial Statements
3.00 Credits
Southwest Virginia Community College
(3 cr.) Explains the generation and limitations of data, techniques for analyzing the flow of a business's funds, and the methods of selecting and interpreting financial ratios. Offers analytical techniques through the use of comprehensive case studies. Prerequisite ACC 211. Lecture 3 hours per week.
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ACC 217 - Analyzing Financial Statements
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