Course Descriptions

ACC 101 Elementary Accounting I 3-0-3
ACC101 is a beginning course introducing fundamental principles of accounting. Course content includes the accounting cycle, analysis of the balance sheet and income statement, payroll, calculation of interest and discounts, depreciation, and recording of accrued and deferred items.

ACC 102 Elementary Accounting II 3-0-3
ACC102 is a continued study of accounting principles and procedures. This study includes partnerships and corporations, revenue concepts and statement analysis, accounting for plant assets, and introduces managerial accounting concepts. Prerequisite: ACC101.

ACC 110 Personal Finance 3-0-3
This is a course in the management of personal finances. It will provide students with opportunities to develop skills for solving “real world” problems. The course will identify the components and sources of income, money management, spending and credit, saving and investment.

ACC 210 Federal Income Tax Accounting 3-0-3
This course focuses on federal income tax law as applied to individual taxpayers. Emphasis is on basic tax laws and concepts and application of those laws and concepts in tax return preparation and tax planning. A computerized income tax package is introduced. Prerequisite: ACC101 or instructor approval. (FA)

ACC 211 Managerial Accounting 3-0-3
This course provides students with a basic understanding of cost behavior. Students develop skills determining costs of materials, labor, and overhead; use job order and process cost methods; apply budgeting principles; cost allocation; perform standards and variance analysis; and strategic cost management. Prerequisite: ACC 101. (FA)

ACC 214 Computerized Accounting Applications using QuickBooks 3-0-3
Students will learn to use an integrated accounting computer program to do basic areas of accounting, such as payables, receivables, payroll, depreciation, inventory, etc., and to prepare accounting statements and reports. Students will learn through problem-solving and practice sets to establish a set of computerized books for a new business or for an existing business that has been utilizing a manual accounting system. Prerequisite: A grade of “C” or higher in ACC101 or instructor approval. Pre- or Corequisite: BOA261. (SP)

ACC 218 Payroll Accounting 3-0-3
This course provides hands-on experience in calculating payroll, completing payroll taxes, preparing payroll records, and payroll reports. This course also covers rules and regulations governing employment. Prerequisite: ACC100 or ACC101 or instructor approval. (SP)

ACC 260: Accounting Capstone
The purpose of this course is to combine knowledge gained through the entire program and relate it to real-world companies. This course reviews and extends accounting, financial statement analysis, ethical issues, and business skills requiring students to integrate and apply skills and techniques acquired from previous courses. Pre- or Co-requisites: ACC210, ACC211, ACC214, and ACC218.

ACC 295 Accounting Internship 0-(6-18)-(2-6)
This course is designed to provide students real-life work experiences through on-thejob training with a field-related cooperating employer in the student’s declared major. Students will be supervised by the business/industry sponsor and report to the Director of Career and Technical Programs or assigned faculty member. The position may be paid or unpaid. Students must complete a minimum of 45 contact hours per credit hour per semester. Course is variable credits and may be repeated for up to six credit hours. Prerequisites: Minimum of 30 credit hours, with at least 18 credits of core classes in the program area, 2.50 GPA, and/or approval from the Dean of Workforce Development and Technical Education or the Director of Career and Technical Programs.

ACC 299 Special Studies in Accounting (1 to 6)-0-(1 to 6)
This course will consist of specialized study in areas of the department, which are not covered in-depth in other courses. Students may take no more than six credit hours of special studies in any one discipline. (IN)