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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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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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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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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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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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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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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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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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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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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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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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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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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