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ACC 221: Intermediate Accounting I
3.00 - 4.00 Credits
Southwest Virginia Community College
(3-4 cr.) 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 3-4 hours per week.
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ACC 222: Intermediate Accounting II
3.00 - 4.00 Credits
Southwest Virginia Community College
(3-4 cr.) 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 3-4 hours per week.
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ACC 222 - Intermediate Accounting II
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ACC 225: Managerial Accounting
3.00 Credits
Southwest Virginia Community College
(3 cr.)--Presents the preparation, analysis and interpretation ofaccounting data for managerial decision making. Includes cost control, capital budgeting and pricing decisions. Prerequisite ACC 212 or equivalent. Lecture 3 hours per week.
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ACC 231: Cost Accounting I
3.00 Credits
Southwest Virginia Community College
(3 cr.)--Studies cost accounting methods and reporting as applied to joborder, process, and standard cost accounting systems. Includes cost control, and other topics. Prerequisite ACC 212 or equivalent or Division approval. Lecture 3 hours per week.
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ACC 232: Cost Accounting II
3.00 Credits
Southwest Virginia Community College
(3 cr.) Studies profit analysis and other topics. Prerequisite ACC 231 or equivalent. Lecture 3 hours per week.
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ACC 241: Auditing I
3.00 Credits
Southwest Virginia Community College
(3 cr.) Presents techniques of investigating, interpreting, and appraising accounting records and assertions. Studies internal control design and evaluation, evidence-gathering techniques and other topics. Prerequisite or co-requisite ACC 222 or equivalent. Lecture 3 hours per week.
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ACC 241 - Auditing I
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ACC 242: Auditing II
3.00 Credits
Southwest Virginia Community College
(3 cr.) Studies advanced sampling concepts, audit reports, controls, evidence, auditing standards, ethics, and legal liability. Prerequisite or co-requisite ACC 241 or equivalent. Lecture 3 hours per week.
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ACC 261: Principles of Federal Taxation I
3.00 Credits
Southwest Virginia Community College
(3 cr.)--Presents the study of federal taxation as itrelates to individuals and related entities. Includes tax planning, compliance and reporting. Prerequisite A C C 211 or Division approval. Lecture 3 hours per week.
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ACC 261 - Principles of Federal Taxation I
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ACC 262: Principles of Federal ta x Ation II
3.00 Credits
Southwest Virginia Community College
(3 cr.) Presents the study of federal taxation as it relates to partnerships, corporations, and other tax entities. Includes tax planning, compliance, and reporting. Prerequisite ACC 261 or Division approval. Lecture 3 hours per week.
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ACC 262 - Principles of Federal ta x Ation II
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ADJ 100: Survey of Criminal Justice
3.00 Credits
Southwest Virginia Community College
(3 cr.) Presents an overview of the United States criminal justice system; introduces the major system components law enforcement, judiciary, and corrections. Lecture 3 hours per week .
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