Accounting Classes

ACC 101 Accounting Principles I (3)

This course introduces basic accounting procedures for analyzing, recording, and summarizing financial transactions, adjusting and closing the financial records at the end of the accounting cycle, and preparing financial statements.

ACC 102 Accounting Principles II (3)

This course emphasizes managerial accounting theory and practice in basic accounting and procedures for cost accounting, budgeting, cost-volume analysis, and financial statement analysis.

ACC 124 Individual Tax Procedures (3)

This course is a study of the basic income tax structure from the standpoint of the individual, including the preparation of individual income tax returns.

ACC 125 Advanced Individual Tax Proc (3)

This course expands the concept of the basic income tax structure from the standpoint of the individual, including the preparation of individual income tax returns and related schedules to include alternative minimum tax, property transactions, and business schedules.

ACC 150 Payroll Accounting (3)

This course introduces the major tasks of payroll accounting, employment practices, federal, state, and local governmental laws and regulations, internal controls, and various forms and records.

ACC 201 Intermediate Accounting I (3)

This course explores fundamental processes of accounting theory, including the preparation of financial statements.

ACC 202 Intermediate Accounting II (3)

This course covers the application of accounting principles and concepts to account evaluation and income determination, including special problems peculiar to corporations and the analysis of financial reports.

ACC 240 Computerized Accounting (3)

This course is a study of using the computer to design and implement various accounting functions, including financial transactions, records, statements, reports and documents.

ACC 245 Accounting Applications (3)

This course introduces microcomputer accounting using data base software and/or electronic spreadsheets.

ACC 291 Cert Bookkeeper Review (3)

This course is designed to help students prepare for the Certified Bookkeeper Exam.