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"Numbers in parenthesis are credit hours/semester and actual hours/week in class"

ACC 100—Personal Income Tax (3,3)
Federal and State tax laws as they apply to the individual are studied. Form #1040 and related schedules are completed. Sp

ACC 110—Financial Accounting, Part 1 (2,2)
A college transfer course; consult the Transfer Center for more details.
Prerequisite: Prior or concurrent enrollment in BUS 105 recommended
This course and ACC 111 are designed for students who wish to take Accounting 120 over two semesters instead of one, at a slower but more thorough pace. The fundamentals of accounting are developed for different forms of business organizations. Emphasis is on the accounting cycle, analysis and recording of transactions, and on the meaning and preparation of financial statements, voucher systems, short-term investments and inventory control. This course is suggested for non-accounting majors. F, Sp, S

ACC 111—Financial Accounting, Part 2 (2,2)
A college transfer course; consult the Transfer Center for more details.
Prerequisite: ACC 110
This is a sequel to ACC 110. Emphasis is placed on depreciation and disposal of fixed assets and payroll. Accounting for current and long-term liabilities, partnership, and corporate transactions will be covered. Topics include using cash flows in decision making and analyzing financial statements. This course is suggested for non-accounting majors. F, Sp, S

ACC 115—Accounting/A User Perspective (3,3)
Prerequisite: None. Prior or concurrent enrollment in BUS 105 recommended.
Designed for career-oriented students needing an understanding of financial accounting from a user perspective for successful careers in business. Fundamental concepts and principals are emphasized for decision making. Preparation and analysis of the balance sheet and income statement are underline units. The course does not meet the transfer financial accounting principles requirements for business majors, but may count as transfer business elective. Sp

ACC 120—Financial Accounting (4,4) (IAI: BUS 903)
A college transfer course; consult the Transfer Center for more details.
Prerequisite: None. Prior or concurrent enrollment in BUS 105 recommended.
Presents accounting as an information system that produces summary financial statements primarily for users external to a business or other enterprise. Emphasis is on the accounting cycle, analysis and recording of transactions and on the meaning, preparation, and interpretation of financial statements, the voucher system, payroll procedures, stock and bond transactions, and corporate cash flow statements. F, Sp, S

ACC 121—Managerial Accounting (3,3) (IAI: BUS 904)
A college transfer course; consult the Transfer Center for more details. Prerequisite: ACC 111 or ACC 120
Presents accounting as a system of producing information for use in internally managing a business. The course emphasizes the identification, accumulation, and interpretation of information for planning, controlling, and evaluating the performance of the separate components of a business. Included is the identification and measurement of the costs of producing goods or services and how to analyze and control these costs. F, Sp, S

ACC 130—Computerized Accounting (Quickbooks)(3, 4)
Prerequisite: ACC 120 or equivalent
Use of computers will be applied in the accounting process including general ledger accounting, accounts receivable/payable, payroll, financial statements and spreadsheet applications. QuickBooks software is used. Lab fee. F, Sp

ACC 200—Cost Accounting (3,3)
A college transfer course; consult the Transfer Center for more details.
Prerequisite: ACC 121
This course emphasizes job and process cost accounting systems and decisions from the managerial point of view. Topics include: budgets, stores control, payroll, processing overhead distribution, cost of production reports, standards, variance analysis, break-even analysis, contribution margin and direct costing. Sp

ACC 230—Information Management (3,3)
Prerequisite: MIS 205
Ways in which data and information are used and processed by computer systems in an organization are studied. The course uses a problem-solving orientation to develop management decision-making skills in a systems environment. Sp

ACC 250—Accounting Internship (3, arranged)
Prerequisite: Concurrent enrollment or completion of ACC 200 and ACC 261, and written consent of program coordinator
This course provides students an opportunity to receive college credit by being employed at a business establishment and receiving on-the-job accounting training, working a minimum of 15 hours weekly. The student is responsible for finding and maintaining coordinator approved accounting work-site. One hour specialized seminars are held once a week to provide students with needed information to help them prepare for a successful accounting career. On demand.

ACC 260—Intermediate Accounting I (3,3)
A college transfer course; consult the Transfer Center for more details.
Prerequisite: ACC 121 with a grade of "C" or better.
Emphasis of the course is on accounting theory, concepts, current financial accounting functions and decision making using accounting data. It includes a thorough review of basic accounting concepts and alternative procedures. Major topics include: (1) Review, (2) Introduction to Accounting Theory, Balance Sheet and Retained Earnings Statement, (3) Present and Future Values, (4) Current Assets and Current Liabilities and (5) Plant Assets and Intangible Assets. F

ACC 261—Intermediate Accounting II (3,3)
A college transfer course; consult the Transfer Center for more details.
Prerequisite: ACC 260
As a continuation of ACC 260, the focus is on the use of accounting information as a basis for decision making by management, accountants, stockholders, creditors and investors. Achievement by students in handling professional-level problems is a major objective. Major topics include: (1) Long Term Liabilities, (2) Stockholder Equity, Dilutive Securities and Short- and Long-Term Investments, (3) Analysis of Financial Statements, (4) Pensions, (5) Leases, (6) Accounting Changes and Error Analysis, (7) Cash Flow Analysis, (8) Accounting for Income Taxes, and (9) Revenue Recognition. Sp

ACC 290—Federal Taxes (3,3)
Prerequisites: ACC 120 or 110 & 111
Surveys the Internal Revenue Code and practical application of tax rules in preparation of returns, applying accounting principles of tax matters. Relationship of accounting and law is considered. F

For further information, contact the Accounting coordinator Ron Bytnar at (708) 596-2000 ext. 2529.