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ACC 231: Cost Accounting I
3.00 Credits
Tidewater Community College
Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. Includes cost control and other topics. Explores the development of cost accounting tools and techniques necessary for effective decision making. Prerequisite: ACC 212 or equivalent. Lecture 3 hours per week.
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ACC 231 - Cost Accounting I
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ACC 241: Auditing I
3.00 Credits
Tidewater Community College
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 212 or equivalent. Lecture 3 hours per week.
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ACC 241 - Auditing I
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ACC 261: Principles of Federal Taxation I
3.00 Credits
Tidewater Community College
Presents the study of federal taxation as it relates to individuals and related entities. Includes 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 262: Principles of Federal Taxation II
3.00 Credits
Tidewater Community College
Presents the study of federal taxation as it relates to partnerships, corporations, and other tax entities. Includes tax planning, compliance, and reporting. Lecture 3 hours per week.
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ACC 262 - Principles of Federal Taxation II
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ACQ 121: Introduction to Acquisition and Procurement Fundamentals I
3.00 Credits
Tidewater Community College
Introduces technical and fundamental procedures of government acquisition and procurement. Focuses on appropriations and funding, competition requirements, types of specifications, small business and labor surplus areas, pre-solicitation considerations, solicitations, and contractor qualifications. Lecture 3 hours per week.
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ACQ 121 - Introduction to Acquisition and Procurement Fundamentals I
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ACQ 122: Introduction to Acquisition and Procurement Fundamentals II
3.00 Credits
Tidewater Community College
Presents technical and fundamental procedures basic to government acquisition and procurement. Focuses on sealed bidding, types of contracts, pricing policies and techniques, contracting by negotiation, contract administration, contractor performance, government contract quality assurance, termination of government contracts, protest, disputes, appeals, and contract close-out. Prerequisite: ACQ 121. Lecture 3 hours per week.
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ACQ 215: Contract Law
3.00 Credits
Tidewater Community College
Studies government contract law. Applies basic legal aspects and principles of law associated with contracting and the administration of contracts. Emphasizes the dispute process, including administrative and judicial methods of resolution of contract disputes. Focuses on modifications, award law, government property, defective pricing data, patent and data law, and labor law. Lecture 3 hours per week.
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ACQ 221: Advanced Acquisition and Procurement Management I
3.00 Credits
Tidewater Community College
Studies advanced areas of acquisition planning, government provided property, sealed bidding, funding, and acquisition of information resources. Emphasizes interactions with service contracts, value engineering, commercial activities, technical requirements, construction requirements, and socio-economic programs. Prerequisite: ACQ 121. Lecture 3 hours per week.
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ACQ 221 - Advanced Acquisition and Procurement Management I
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ACQ 231: Principles of Contract Pricing and Negotiations I
3.00 Credits
Tidewater Community College
Covers the environment in which cost and price analysis takes place, sources of data for cost and price analysis, methods for analyzing direct and indirect costs, methods for performing profit analysis, and a selection of current pricing topics. Lecture 3 hours per week.
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ACQ 232: Principles of Contract Pricing and Negotiations II
3.00 Credits
Tidewater Community College
Continues the environment in which cost and price analysis takes place. Includes individual and group negotiation activities, which address the fundamentals of the negotiation process, essential techniques, strategies, and tactics. Prerequisite: ACQ 231. Lecture 3 hours per week.
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