| Number | Title | Credits |
| ACC 109 |
Introduction to Accounting
This course examines and applies the principles of debits and credits, journalizing, posting to the ledger, financial statements, end-of-period adjustments and worksheets, the closing process at the end of the fiscal period and accounting for cash.
| 2 |
| ACC 110 |
Introduction to Accounting II
This course is a continuation of Accounting Fundamentals I and includes payroll, special journals, and accounting procedures for a merchandising business. Prerequisite: ACC109 Intro to Accounting.
| 2 |
| ACC 118 |
Intro to Accounting Systems
This class introduces the student to the accounting practices used for small or new businesses. The reports that need to be generated will be explained, and common accounting software will be studied. The accounting reports generated will be useful for the IRS, the owner and financial institutions. Computer skills are highly beneficial for success in this course.
| 3 |
| ACC 120 |
Survey of Accounting
This course combines financial and managerial accounting as a unified body of knowledge, with an emphasis on accounting as an information system. Topics include financial statements, their elements, format, interrelationship, interpretation, and uses; analysis of corporate annual reports; cost/volume/profit relationships; decision analysis, performance evaluation; and critical thinking.
| 3 |
| ACC 121 |
Principles of Accounting I
This course will include basic principles and practices of accounting including debits and credits, journals and ledgers, and accounting for merchandising operations and for liquid assets.
| 3 |
| ACC 122 |
Principles of Accounting II
This course is a continuation of Accounting I. Topics include the theory and application of accounting for plant assets, current and long-term liabilities, and corporations. In addition, cash flow statements will also be discussed. Prerequisite: ACC121 Principles of Accounting I.
| 3 |
| ACC 150 |
Financial Reports and Presentations
This course is designed to help the student gain an understanding of designing reports and presentations with hands-on experience. The course will progress from basic to more advanced concepts of reports and presentations using the appropriate software.
| 2 |
| ACC 160 |
Payroll Accounting
This course is a study of payroll from payroll laws to journalizing payroll transactions. Emphasis is on computing wages, social security taxes, income tax withholding, unemployment taxes, and journalizing payroll transactions with hands-on experience in preparing all the necessary monthly, quarterly and annual reports. An accounting payroll project will provide hands-on experience in preparing a payroll on the computer. Prerequisites: ACC109 Introduction to Accounting I or ACC121 Principles of Accounting I.
| 2 |
| ACC 191 |
Financial Analysis
This course covers the analysis of accounting data used by management in the decision making process. Data will be extracted and relationships analyzed from the main financial statements including the income statement, statement of owner’s equity, balance sheet, and statement of cash flows. Prerequisite: ACC122 Principles of Accounting II.
| 3 |
| ACC 211 |
Intermediate Accounting
This course expands on the principles learned in Principles of Accounting I and II. Revenue recognition along with comprehensive income will be introduced as well as the timing of transactions. The principle of valuation will be explained with the time value of money concepts and how they apply to the valuation of long term accounting items. Prerequisite: ACC122 Principles of Accounting II
| 3 |
| ACC 221 |
Cost Accounting
This course covers the nature, measurements, and analysis of accounting data for product costing and management decision making. Topics include job order costing, process costing, standard cost systems, cost behavior, cost, volume, profit analysis, budgeting, and differential analysis. Prerequisite: ACC122 Principles of Accounting II.
| 3 |
| ACC 261 |
Tax Accounting
This course examines the proper reporting of tax issues and the legal requirements for completing the tax forms for individual, business and payroll taxes. The student will be introduced to standard IRS tax forms, giving the students the opportunity to understand the principles of tax applied to both individual and partnership situations. Prerequisite: ACC122 Principles of Accounting II
| 3 |
| ACC 311 |
Computer Accounting
This course is designed to provide students with hands-on accounting on the computer using the popular accounting software and will incorporate the fundamentals of accounting and how it relates to computers. Prerequisites: ACC109 Introduction to Accounting or ACC121 Principles of Accounting I.
| 3 |
| ACC 340 |
QuickBooks for Individuals
The course is designed to provide students with hands-on accounting on the computer using the popular QuickBooks Pro software and will incorporate the fundamentals of accounting for sole proprietorships.
| 2 |
