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ACC 197 Co-op (2-5 credits)
Requires curriculum advisor and co-op advisor approval.

Supervises in on-the-job training for pay in approved business, industrial and service firms, coordinated by the college's cooperative education office. Is applicable to all occupational- technical curricula at the discretion of the college. Credit/work ratio not to exceed 1:5 hours. May be repeated for credit. Variable hours.1-5 credits

ACC 211 Principles of Accounting I (4 credits)

A laboratory corequisite (ACC 213) may be required
Introduces accounting principles with respect to financial reporting. Demonstrates how decision makers use accounting information for reporting purposes. Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information. Lecture 4 hours per week. 4 credits


ACC 212 Principles of Accounting II (4 credits)
Prerequisite: ACC 211

A laboratory corequisite (ACC 214) may be required

Introduces accounting principles with respect to cost and managerial accounting. Focuses on the application of accounting information with respect to product costing, as well as its use within the organization to provide direction and to judge performance. Lecture 4 hours per week. 4 credits


ACC 215 Computerized Accounting (4 credits)
Prerequisite or corequisite: ACC 211 or equivalent
Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Lecture 3-4 hours per week. 3-4 credits.

ACC 221 Intermediate Accounting I (4 credits)
Prerequisite: ACC 212 or equivalent

Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities and investments. Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users. Lecture 3-4 hours per week. 3-4 credits.

ACC 222 Intermediate Accounting II (4 credits)
Prerequisite: ACC 221 or equivalent
Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Lecture 3-4 hours per week. 3-4 credits.

ACC 231 Cost Accounting I (3 credits)
Prerequisite: ACC 212 or equivalent
Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. Includes cost control and other topics. Lecture 3-4 hours per week. 3-4 credits.

ACC 261 Principles of Federal Taxation I (3 credits)
Presents the study of federal taxation as it relates to individuals and related entities. Includes tax planning, compliance, and reporting. Lecture 3 hours per week. 3 credits.

ACC 297 Co-op (2-5 credits)
Requires curriculum advisor and co-op advisor approval.
Supervises in on-the-job training for pay in approved business, industrial and service firms, coordinated by the college's cooperative education office. Is applicable to all occupational- technical curricula at the discretion of the college. Credit/work ratio not to exceed 1:5 hours. May be repeated for credit. Variable hours. 1-6 credits
Last updated: 6/26/2014 3:17:51 PM