Accounting (ACC)

Prerequisites for courses in this department are not automatically waived for College Guest students and students with a bachelor's degree or higher from a U.S. institution.

ACC 1500     Accounting for the Small Business Owner     3 Credit Hours

Equivalent: ACC 1110

English/ESL Placement: Placement into ENG 1060 or higher (or placement into ESL 2510 or higher for students taking the ESL sequence of courses).

This course is designed for the non-accountant business owner. The student will study accounting procedures and applications for small businesses. Topics include bookkeeping for the small business, accounting systems for the small business, understanding of financial statements, overview of inventory management, survey of small business owner tax concerns and accounting concepts relating to financing the small business. BILLABLE CONTACT HOURS: 3


ACC 1800     Accounting Procedures     2 Credit Hours

English/ESL Placement: Placement into ENG 1510.

This course presents general accounting procedures. Students will study the accounting equation, emphasizing the process of analyzing and recording financial information using the double-entry accounting system. Coverage includes the recording of basic transactions and adjustments for both service and merchandising concerns. BILLABLE CONTACT HOURS: 2


ACC 1810     Principles of Financial Accounting     4 Credit Hours

English/ESL Placement: Placement into ENG 1510.
Prerequisite: ACC 1500 or ACC 1800 with a 'C' or better within the last three years.
Note: Prerequisites for courses in this department are not automatically waived for College Guest students and students with a bachelor's degree or higher from a U.S. institution.

This course reviews basic financial accounting principles covering the accounting cycle. Topics include: cash, investments, receivables and payables, inventory valuation, fixed and intangible assets valuation, current and long term liabilities, and owner's equity. Internal control and financial statement analysis is also considered. Emphasis is placed on the corporate form of ownership. BILLABLE CONTACT HOURS: 4


ACC 1820     Principles of Managerial Accounting     4 Credit Hours

Equivalent: ACC 2520

English/ESL Placement: Placement into ENG 1510.
Prerequisite: ACC 1810 with a 'C' or better within the last three years.
Note: Prerequisites for courses in this department are not automatically waived for College Guest students and students with a bachelor's degree or higher from a U.S. institution.

This course emphasizes the managerial aspects of cost accounting for manufacturing and service entities. Managerial topics will include: cost terms and behavior, determination of the cost of goods manufactured and sold, job order and process cost accounting, cost-volume-profit analysis, variable costing, profit planning and budgeting, standard costs and variance analysis, capital budgeting, and the Statement of Cash Flows. BILLABLE CONTACT HOURS: 4


ACC 2070     Cost Accounting     4 Credit Hours

Equivalent: ACC 2040,ACC 2020

English/ESL Placement: Placement into ENG 1510.
Prerequisite: ACC 1820 with a 'C' or better within the last three years.
Note: Prerequisites for courses in this department are not automatically waived for College Guest students and students with a bachelor's degree or higher from a U.S. institution.

This intermediate level course reviews and further develops material presented in Managerial Accounting. Additional topics presented include: activity based costing, quality and just-in-time issues, the theory of constraints, pricing decisions and cost management, cost allocation, management control systems and performance measurement. BILLABLE CONTACT HOURS: 4


ACC 2210     Computerized Accounting     3 Credit Hours

Equivalent: ACC 2710

English/ESL Placement: Placement into ENG 1510.
Prerequisite: ACC 1810 with a 'C' or better within the last three years and CIS-1050.
Note: Prerequisites for courses in this department are not automatically waived for College Guest students and students with a bachelor's degree or higher from a U.S. institution.

The student will be exposed to microcomputer skills as used in accounting and business. The course reinforces financial accounting concepts and procedures through use of personal computers and popular commercial software. The student will use a commercial general ledger software package to cover topics such as: the general ledger, accounts receivable, accounts payable, payroll, adjusting and closing entries. The student will use spreadsheets and/or other appropriate software for report preparation and solution of typical accounting related problems. BILLABLE CONTACT HOURS: 3


ACC 2220     Taxation     4 Credit Hours

Equivalent: ACC 2170

English/ESL Placement: Placement into ENG 1510.
Prerequisite: ACC 1500 or ACC 1810 with a 'C' or better within the last three years.
Note: Prerequisites for courses in this department are not automatically waived for College Guest students and students with a bachelor's degree or higher from a U.S. institution.

The student will study the basic federal income tax laws relating to individuals, corporations, partnerships and estates and trusts. Emphasis will be placed on tax law rather than on the preparation of tax returns. BILLABLE CONTACT HOURS: 4


ACC 2230     Payroll Accounting     2 Credit Hours

English/ESL Placement: Placement into ENG 1510.
Prerequisite: ACC 1810 with a 'C' or better within the last three years.
Note: Prerequisites for courses in this department are not automatically waived for College Guest students and students with a bachelor's degree or higher from a U.S. institution.

This course provides an overview of payroll, record-keeping regulations, reporting requirements, accounting procedures and federal labor laws. The course includes computations of gross wages, salaries, mandatory deductions of federal, state and local taxes, and optional deductions. Also covered is employer related taxes and preparation of various payroll tax forms. BILLABLE CONTACT HOURS: 2


ACC 2501     Special Topics in Accounting     1-4 Credit Hours

English/ESL Placement: Placement into ENG 1510.
Prerequisite: The prerequisite for a special topics section will depend on the content of that section. See the course note in the current Schedule of Classes for a description of the current course and its associated prerequisites.
Note: Prerequisites for courses in this department are not automatically waived for College Guest students and students with a bachelor's degree or higher from a U.S. institution.

Students will be introduced to a particular contemporary topic or in accounting that is relevant in today's business environment. See footnotes in the current Schedule of Classes for current topics. BILLABLE CONTACT HOURS: 1 - 4


ACC 2502     Special Topics in Accounting     1-4 Credit Hours

English/ESL Placement: Placement into ENG 1510.
Prerequisite: The prerequisite for a special topics section will depend on the content of that section. See the course note in the current Schedule of Classes for a description of the current course and its associated prerequisites.
Note: Prerequisites for courses in this department are not automatically waived for College Guest students and students with a bachelor's degree or higher from a U.S. institution.

Students will be introduced to a particular contemporary topic or in accounting that is relevant in today's business environment. See footnotes in the current Schedule of Classes for current topics. BILLABLE CONTACT HOURS: 1 - 4


ACC 2503     Special Topics in Accounting     1-4 Credit Hours

English/ESL Placement: Placement into ENG 1510.
Prerequisite: The prerequisite for a special topics section will depend on the content of that section. See the course note in the current Schedule of Classes for a description of the current course and its associated prerequisites.
Note: Prerequisites for courses in this department are not automatically waived for College Guest students and students with a bachelor's degree or higher from a U.S. institution.

Students will be introduced to a particular contemporary topic or in accounting that is relevant in today's business environment. See footnotes in the current Schedule of Classes for current topics. BILLABLE CONTACT HOURS: 1 - 4


ACC 2504     Special Topics in Accounting     1-4 Credit Hours

English/ESL Placement: Placement into ENG 1510.
Prerequisite: The prerequisite for a special topics section will depend on the content of that section. See the course note in the current Schedule of Classes for a description of the current course and its associated prerequisites.
Note: Prerequisites for courses in this department are not automatically waived for College Guest students and students with a bachelor's degree or higher from a U.S. institution.

Students will be introduced to a particular contemporary topic or in accounting that is relevant in today's business environment. See footnotes in the current Schedule of Classes for current topics. BILLABLE CONTACT HOURS: 1 - 4


ACC 2505     Special Topics in Accounting     1-4 Credit Hours

English/ESL Placement: Placement into ENG 1510.
Prerequisite: The prerequisite for a special topics section will depend on the content of that section. See the course note in the current Schedule of Classes for a description of the current course and its associated prerequisites.
Note: Prerequisites for courses in this department are not automatically waived for College Guest students and students with a bachelor's degree or higher from a U.S. institution.

Students will be introduced to a particular contemporary topic or in accounting that is relevant in today's business environment. See footnotes in the current Schedule of Classes for current topics. BILLABLE CONTACT HOURS: 1 - 4