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ACC 100: Introduction to Bookkeeping
5.00 Credits
Tidewater Community College
Presents the accounting cycle, focusing on the routine recording of data in 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 124: Payroll Accounting
3.00 Credits
Tidewater Community College
Presents accounting systems and methods used in computing and recording payroll to include payroll taxes and compliance with federal and state legislation. Lecture 3 hours per week.
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ACC 124 - Payroll Accounting
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ACC 210: Advanced Bookkeeping
3.00 Credits
Tidewater Community College
Emphasizes the complexities of bookkeeping. Stresses methods to avoid typical pitfalls in preparation for the Certified Bookkeeper Exam. Lecture 3 hours per week.
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ACC 210 - Advanced Bookkeeping
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ACC 211: Principles of Accounting I
3.00 Credits
Tidewater Community College
Presents accounting principles/application to various businesses. Covers the accounting cycle, income determination, and financial reporting. Includes a comprehensive study of the basic elements of accounting and emphasizes the nature and importance of accounting procedures. Lecture 3 hours per week.
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ACC 211 - Principles of Accounting I
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ACC 215: Computerized Accounting
3.00 Credits
Tidewater Community College
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. Prerequisite or co-requisite: ACC 211 or equivalent. Lecture 3 hours per week.
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ACC 215 - Computerized Accounting
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ACC 217: Analyzing Financial Statements
3.00 Credits
Tidewater Community College
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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ACC 219: Government and Non-Profit Accounting
3.00 Credits
Tidewater Community College
Introduces fund accounting as used by governmental and nonprofit entities. Stresses differences between accounting principles of for-profit and not-for-profit organizations. Prerequisite: ACC 212 or equivalent. Lecture 3 hours per week.
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ACC 219 - Government and Non-Profit Accounting
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ACC 220: Accounting for Small Business
3.00 Credits
Tidewater 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 payroll, 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
4.00 Credits
Tidewater Community College
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. Expands theory and practice of accounting principles in prerequisite courses. Prerequisite: ACC 212 or equivalent. Lecture 4 hours per week.
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ACC 221 - Intermediate Accounting I
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ACC 222: Intermediate Accounting II
4.00 Credits
Tidewater Community College
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 4 hours per week.
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ACC 222 - Intermediate Accounting II
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