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ACC 115 - College Accounting
This course introduces basic accounting principles for a business. Topics include the complete accounting cycle with end-of-period statements, bank reconciliation, payrolls, and petty cash. Upon completion, students should be able to demonstrate an understanding of accounting principles and apply those skills to a business organization. |
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Class Hours: 3 |
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Semester(s) Course Schedule to be Offered: |
Lab/Clinical/Work Exp. Hours: 2 |
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Day: |
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Fall |
Evening: |
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On Demand |
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Credit Hours: 4 |
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| Prerequisites: None |
| Corequisites: None |
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| Distance Education Offerings: None |
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ACC 120 - Principles of Financial Accounting
This course introduces business decision-making using accounting information systems.
Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial
information. Upon completion, students should be able to prepare financial statements,
understand the role of financial information in decision-making and address ethical
considerations. This course has been approved to satisfy the Comprehensive Articulation
Agreement pre-major and/or elective course requirement. |
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Class Hours: 3 |
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Semester(s) Course Schedule to be Offered: |
Lab/Clinical/Work Exp. Hours: 2 |
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Day: |
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Fall, Spring |
Evening: |
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Fall, Spring |
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Credit Hours: 4 |
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| Prerequisites: MAT 070 or appropriate placement score or successful completion of a 100 level MAT course; CTS 080 or acceptable score on the TPE or computer placement test (Local) |
| Corequisites: CIS110 (Local) |
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| Distance Education Offerings: Internet, Hybrid |
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ACC 121 - Principles of Managerial Acct
This course includes a greater emphasis on managerial and cost accounting skills.
Emphasis is placed on managerial accounting concepts for external and internal analysis,
reporting and decision-making. Upon completion, students should be able to analyze and
interpret transactions relating to managerial concepts including product costing systems. This course has been approved to satisfy the Comprehensive Articulation Agreement premajor
and/or elective course requirement. |
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Class Hours: 3 |
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Semester(s) Course Schedule to be Offered: |
Lab/Clinical/Work Exp. Hours: 2 |
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Day: |
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Fall, Spring |
Evening: |
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Fall, Spring |
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Credit Hours: 4 |
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| Prerequisites: ACC 120 |
| Corequisites: None |
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| Distance Education Offerings: Internet, Hybrid |
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ACC 129 - Individual Income Taxes
This course introduces the relevant laws governing individual income taxation. Topics
include tax law, electronic research and methodologies, and the use of technology for
preparation of individual tax returns. Upon completion, students should be able to
analyze basic tax scenarios, research applicable tax law, and complete various individual
tax forms. |
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Class Hours: 2 |
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Semester(s) Course Schedule to be Offered: |
Lab/Clinical/Work Exp. Hours: 2 |
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Credit Hours: 3 |
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| Prerequisites: None |
| Corequisites: None |
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| Distance Education Offerings: Internet, Hybrid |
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ACC 132 - NC Business Taxes
This course introduces the relevant laws governing North Carolina taxes as they apply to
business. Topics include sales taxes, income taxes for business entities, payroll taxes,
unemployment taxes, and other taxes pertaining to the State of North Carolina. Upon
completion, students should be able to maintain a company’s records to comply with the
laws governing North Carolina business taxes. |
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Class Hours: 2 |
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Semester(s) Course Schedule to be Offered: |
Lab/Clinical/Work Exp. Hours: 0 |
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Credit Hours: 2 |
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| Prerequisites: None |
| Corequisites: None |
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| Distance Education Offerings: Internet, Hybrid |
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ACC 140 - Payroll Accounting
This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax
forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate
payroll tax forms; and journalizing/posting transactions. Upon completion,
students should be able to analyze data, make appropriate computations, complete forms,
and prepare accounting entries using appropriate technology. |
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Class Hours: 1 |
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Semester(s) Course Schedule to be Offered: |
Lab/Clinical/Work Exp. Hours: 2 |
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Credit Hours: 2 |
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| Prerequisites: ACC 115 or ACC 120 |
| Corequisites: None |
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| Distance Education Offerings: Internet, Hybrid |
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ACC 149 - Intro. to Accounting Spreadsheets
This course provides a working knowledge of computer spreadsheets and their use in accounting. Topics include pre-programmed problems, model-building problems, beginning-level macros, graphics, and what-if analysis enhancements of template problems. Upon completion, students should be able to use a computer spreadsheet to complete many of the tasks required in accounting. |
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Class Hours: 1 |
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Semester(s) Course Schedule to be Offered: |
Lab/Clinical/Work Exp. Hours: 2 |
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Credit Hours: 2 |
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| Prerequisites: ACC 115 or ACC 120 |
| Corequisites: None |
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| Distance Education Offerings: None |
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ACC 150 - Accounting Software Applications
This course introduces computer applications related to accounting systems. Topics
include general ledger, accounts receivable, accounts payable, inventory, payroll, and
correcting, adjusting, and closing entries. Upon completion, students should be able to
use a computer accounting software package to solve accounting problems. |
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Class Hours: 1 |
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Semester(s) Course Schedule to be Offered: |
Lab/Clinical/Work Exp. Hours: 2 |
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Credit Hours: 2 |
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| Prerequisites: ACC 115 or ACC 120 |
| Corequisites: None |
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| Distance Education Offerings: Internet, Hybrid |
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ACC 175 - Hotel and Restaurant Accounting
This course covers generally accepted accounting principles and the uniform system of accounts for small hotels and motels of the American Hotel and Motel Association. Emphasis is placed on the accounting cycle, analysis of financial statements, and payroll procedures including treatment of tips. Upon completion, students should be able to demonstrate competence in the accounting principles and procedures used in hotels and restaurants. |
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Class Hours: 3 |
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Semester(s) Course Schedule to be Offered: |
Lab/Clinical/Work Exp. Hours: 2 |
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Credit Hours: 4 |
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| Prerequisites: None |
| Corequisites: None |
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| Distance Education Offerings: None |
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ACC 215 - Ethics in Accounting
This course introduces students to professional codes of conduct and ethics adopted by professional associations and state licensing boards for accountants, auditors, and fraud examiners. Topics include research and discussions of selected historical and contemporary ethical cases and issues as they relate to accounting and business. Upon completion, students should be able to apply codes, interpret facts and circumstances, as they relate to accounting firms and business activities. |
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Class Hours: 3 |
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Semester(s) Course Schedule to be Offered: |
Lab/Clinical/Work Exp. Hours: 0 |
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Credit Hours: 3 |
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| Prerequisites: ACC 121 |
| Corequisites: None |
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| Distance Education Offerings: None |
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ACC 220 - Intermediate Accounting I
This course is a continuation of the study of accounting principles with in-depth coverage of
theoretical concepts and financial statements. Topics include generally accepted accounting
principles and extensive analyses of financial statements. Upon completion, students should
be able to demonstrate competence in the conceptual framework underlying financial
accounting, including the application of financial standards. |
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Class Hours: 3 |
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Semester(s) Course Schedule to be Offered: |
Lab/Clinical/Work Exp. Hours: 2 |
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Credit Hours: 4 |
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| Prerequisites: ACC 120 |
| Corequisites: None |
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| Distance Education Offerings: Hybrid |
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ACC 221 - Intermediate Accounting II
This course is a continuation of ACC 220. Emphasis is placed on special problems which
may include leases, bonds, investments, ratio analyses, present value applications, accounting
changes, and corrections. Upon completion, students should be able to demonstrate an
understanding of the principles involved and display an analytical problem-solving ability
for the topics covered. |
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Class Hours: 3 |
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Semester(s) Course Schedule to be Offered: |
Lab/Clinical/Work Exp. Hours: 2 |
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Credit Hours: 4 |
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| Prerequisites: ACC 220 |
| Corequisites: None |
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| Distance Education Offerings: Hybrid |
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ACC 225 - Cost Accounting
This course introduces the nature and purposes of cost accounting as an information system for
planning and control. Topics include direct materials, direct labor, factory overhead, process,
job order, and standard cost systems. Upon completion, students should be able to demonstrate
an understanding of the principles involved and display an analytical problem-solving ability for
the topics covered. |
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Class Hours: 3 |
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Semester(s) Course Schedule to be Offered: |
Lab/Clinical/Work Exp. Hours: 0 |
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Credit Hours: 3 |
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| Prerequisites: ACC 221 |
| Corequisites: None |
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| Distance Education Offerings: Hybrid |
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ACC 227 - Practices in Accounting
This course provides an advanced in-depth study of selected topics in accounting using
case studies and individual and group problem solving. Topics include cash flow,
financial statement analysis, individual and group problem solving, practical approaches
to dealing with clients, ethics, and critical thinking. Upon completion, students should
be able to demonstrate competent analytical skills and effective communication of their
analysis in written and/or oral presentations. |
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Class Hours: 3 |
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Semester(s) Course Schedule to be Offered: |
Lab/Clinical/Work Exp. Hours: 0 |
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Credit Hours: 3 |
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| Prerequisites: ACC 220 |
| Corequisites: None |
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| Distance Education Offerings: None |
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ACC 240 - Government & Non-Profit Accounting
This course introduces principles and procedures applicable to governmental and notfor-for-profit organizations. Emphasis is placed on various budgetary accounting procedures
and fund accounting. Upon completion, students should be able to demonstrate an
understanding of the principles involved and display an analytical problem-solving
ability for the topics covered. |
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Class Hours: 3 |
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Semester(s) Course Schedule to be Offered: |
Lab/Clinical/Work Exp. Hours: 0 |
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Credit Hours: 3 |
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| Prerequisites: ACC
121 |
| Corequisites: None |
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| Distance Education Offerings: None |
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ACC 250 - Advanced Accounting
This course is designed to analyze special accounting issues, which may include business
combinations, partnerships, international accounting, estates, and trusts. Emphasis is
placed on analyzing transactions and preparing working papers and financial statements.
Upon completion, students should be able to solve a wide variety of problems by
advanced application of accounting principles and procedures. |
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Class Hours: 3 |
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Semester(s) Course Schedule to be Offered: |
Lab/Clinical/Work Exp. Hours: 0 |
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Credit Hours: 3 |
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| Prerequisites: ACC 220 |
| Corequisites: None |
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| Distance Education Offerings: Hybrid |
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ACC 268 - Information Systems & Internal Controls
This course covers the design and operation of accounting information systems, with emphasis placed upon transaction cycles and the necessary controls for reliable data. Topics include accounting procedures; authorizing, documentation, and monitoring; flowcharting, data flow diagrams, and scheduling; and some auditing concepts. Upon completion, students should be able to demonstrate an analytical problem-solving ability and to communicate effectively their analysis in written or oral presentations. |
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Class Hours: 3 |
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Semester(s) Course Schedule to be Offered: |
Lab/Clinical/Work Exp. Hours: 0 |
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Credit Hours: 3 |
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| Prerequisites: ACC 221 |
| Corequisites: None |
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| Distance Education Offerings: None |
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ACC 269 - Auditing & Assurance Services
This course introduces selected topics pertaining to the objectives, theory and practices
in engagements providing auditing and other assurance services. Topics will include
planning, conducting and reporting, with emphasis on the related professional ethics and
standards. Upon completion, students should be able to demonstrate an understanding
of the types of professional services, the related professional standards, and engagement
methodology. |
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Class Hours: 3 |
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Semester(s) Course Schedule to be Offered: |
Lab/Clinical/Work Exp. Hours: 0 |
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Credit Hours: 3 |
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| Prerequisites: ACC 220 |
| Corequisites: None |
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| Distance Education Offerings: Hybrid |
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