ACC 101 Accounting Principles I (3)
This university parallel transfer 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. This course is transferable to public senior institutions as part of the
South Carolina Commission on Higher Education Statewide Articulation Agreement.
ACC 102 Accounting Principles II (3)
This university parallel transfer course emphasizes managerial accounting theory and
practice in basic accounting and procedures for cost accounting, budgeting, cost-volume
analysis, and financial statement analysis. This course is transferable to public
senior institutions as part of the South Carolina Commission on Higher Education Statewide
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
ACC 145 Accounting for Sports Tourism (3)
This course provides students with an introductory review of basic financial processes
of sports tourism that includes profit and non-profit and financial impact of sports
tourism on the economy, community and environment.
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 and introduces the use of computer applications for payroll.
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 230 Cost Accounting I (3)
This course is a study of the accounting principles involved in job order cost systems.
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
ACC 265 Not-for-Profit Accounting (3)
This course introduces the special accounting needs of municipalities, counties, states,
the federal government and governmental agencies, and other not-for-profit organizations.
ACC 291 Cert Bookkeeper Review (3)
This course is designed to help students prepare for the Certified Bookkeeper Exam.