You are here:
< Back

Accounting

An asterisk () denotes a C is required to progress. A plus (+) denotes a C+ is required to progress. ACC100

Accounting I 3 Credits
This course is an introduction to Generally Accepted Accounting Principles (GAAP) as they
pertain to external financial reports. The accounting cycle, accounting systems, theories,
and policies relative to asset valuation, liability measurement, and income determination are
presented. Emphasis is placed on accounting for a sole proprietorship.
Prerequisites: MTH010 with a grade of C or higher or math placement exam score of 75 or
higher or advanced placement

ACC110 Accounting II 3 Credits
This course is a study of corporate accounting including the issue of stock and payment
of dividends. Other topics include accounting for partnerships, plant assets, intangible
assets, investments, inventories and payroll, and liabilities.
Prerequisite: ACC100

ACC200 Managerial Accounting 3 Credits
This course is a study of financial data to be used by internal management. Areas of
study include statements of cash flow, financial statement analysis to predict solvency
and profitability, departmental accounting for a manufacturing business, costs systems
for a manufacturer, cost-volume-profit analysis, and budgets.
Prerequisite: ACC110

ACC210 Data Management Applications 3 Credits
This course is designed to introduce the students to Peachtree and QuickBooks Pro computer
application systems. Student will use accounting software to process business transactions,
prepare and understand the financial reports related to the business process, and analyze the
financial statements.
Prerequisite: ACC110

ACC220 Income Tax 3 Credits
This course provides a comprehensive explanation of various parts of the federal
individual income tax code. The student will apply the tax code by completing commonly
used income tax forms through the use of tax software.
Prerequisite: ACC110

ACC230 Intermediate Accounting I 3 Credits
A study of contemporary financial statements and related accounting practices, processes
and presentation. Emphasis is placed on cash, accounts receivable, notes receivable,
inventories, and cost of goods sold.
Prerequisite: ACC110

ACC300 Intermediate Accounting II 3 Credits
A study of the application of generally accepted accounting principles and financial
pronouncements to the financial reporting and disclosure of property, plant and equipment,
investments, current and noncurrent liabilities, and shareholders’ equity.
Prerequisite: ACC230

ACC310 Nonprofit Accounting 3 Credits
A study of fund accounting reporting principles, procedures, and standards. This will be
accomplished through analyzing, recording, summarizing, evaluating, and interpreting
accounting data for government units and other nonprofit organizations.
Prerequisite: ACC110

ACC320 Cost Accounting 3 Credits
This course is a study of manufacturing cost accounts, documents and reports, job order
costing, process costing and standard costing reporting. Other topics discussed will be direct
and variable costing, fixed and variable overhead recording and distribution process, ABC
costing, joint cost allocation and cost analysis for management decision making.
Prerequisite: ACC200

ACC325 Accounting Information System 3 Credits
This course is designed to introduce computer technology and literacy as it relates to design,
implementation, and operation of accounting information systems. A major portion of the
course is devoted to internal control procedures. Generally Accepted Auditing Standards
require a complete understanding of a company’s internal controls to assess the risk of
material misstatement of financial statements prepared in accordance with Generally
Accepted Accounting Principles.

The objective of the course is to familiarize students with (1) accounting information systems
(AIS) and their components; (2) the transformation of raw financial data into financial
information by AIS; (3) the use of internal controls to assure the accuracy and reliability of
accounting data and information; (4) the systems analysis, design, and implementation cycle;
and (5) the completion of a case study analyzing financial information.
Prerequisite: ACC300

ACC330 Advanced Income Tax 3 Credits
A study of the application of generally accepted accounting principles and financial
pronouncements to the financial reporting and disclosure of property, plant and equipment,
investments, current and noncurrent liabilities, and shareholders’ equity.
Prerequisite: ACC220

ACC335 Intermediate Accounting III 3 Credits
To provide students with a thorough understanding of the Conceptual Framework of financial
accounting through a study of the application of generally accepted accounting principles
relating to advance accounting topics such as revenue recognition, leases, income taxes,
pensions and postretirement benefits, share-based compensation and EPS, accounting
changes, and the Statement of Cash Flows.
Prerequisite: ACC300

ACC400 Advanced Accounting 3 Credits
This course deals with the study of advanced accounting concepts. Topics covered include
the preparation, communication, interpretation, and analysis of financial data with regard to
consolidations, international trans-actions, and business combinations. Foreign currency and
partnership transactions are also examined.
Prerequisite: ACC335

ACC405 Auditing 3 Credits
This course is a study of Generally Accepted Standards and Statements of Auditing Standards
as the foundation for the audit process. Topics covered include the demand for audit services,
the audit process, applications of the audit process to normal business cycles, understanding
financial statement assertions, audit reports for financial statements, legal liability and the
professional ethical responsibility of the auditor.
Prerequisite: ACC300

ACC425 Advanced Auditing 3 Credits
This course is a continuation of the study of the auditing process. The course is designed
to broaden and deepen student’s conceptual and technical understanding of the attest
function. It will provide the student with a framework for analyzing contemporary auditing and
assurance issues.
Prerequisite: ACC405 or successful completion of ACC405 final exam

Ready to begin your story?

A few minutes can start a lifetime of success! Fill out our free online application now.

Request Info