| Course Number | Course Title | Lecture Hours | Lab Hours | Clinic | Credit Hours |
| ACC 110 | Ten-Key Skills | 0 | 2 | 0 | 1 |
Prerequisites: None
Corequisites: None
This course is designed to enable mastery of the "touch system" on a ten-key device. Emphasis is placed on the "touch system" on a ten-key device. Upon completion, students should be able to use the "touch system" on a ten-key device in making computations necessary in accounting.
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| ACC 115 | College Accounting | 3 | 2 | 0 | 4 |
Prerequisites: None
Corequisites: None
This course introduces basic accounting principles for a sole business. Topics include the complete accounting cycle with end-of-period statements, bank reconciliation, payrools, 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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| ACC 120 | Prin Of Financial Accounting | 3 | 2 | 0 | 4 |
Prerequisites: None
Corequisites: None
This course introduces business decision-making 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 | Prin of Managerial Accounting | 3 | 2 | 0 | 4 |
Prerequisites: ACC 120
Corequisites: None
This course includes a greateer 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 prodect-costing systems. This course has been approved to satisfy the Comprehensive Articulation Agreement pre-major and/or elective course requirement.
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| ACC 129 | Individual Income Taxes | 2 | 2 | 0 | 3 |
Prerequisites: None
Corequisites: None
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 shoulc be able to analyze basic tax scenarios, research applicable tax law, and complete various individual tax forms.
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| ACC 130 | Business Income Taxes | 2 | 2 | 0 | 3 |
Prerequisites: None
Corequisites: None
This course introduces the relevant laws governing business and fiduciary income taxes. Topics include tax law relating to business organizatoins, electronic research and methodologies, and the use of technology for the preparation of business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various business tax forms.
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| ACC 131 | Federal Income Taxes | 2 | 2 | 0 | 3 |
Prerequisites: None
Corequisites: None
This course provides an overview of federal income taxes for individuals, partnerships, and corporations. Topics include tax law, electronic research and methodologies and the use of technology for the preparatoin of individual and business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax laws, and complete federal tax returns for individuals, partnerships, and corporations.
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| ACC 132 | NC Business Taxes | 2 | 0 | 0 | 2 |
Prerequisites: None
Corequisites: None
This course introduces the relevant laws governing North Carolina taxes as they apply to business. Topics include slaes 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. Students will be expected to do research with the appropriate State agency to determine guidelines for compliance with the various business tax laws.
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| ACC 133 | Payroll Accounting | 1 | 2 | 0 | 2 |
Prerequisites: ACC 115 or ACC 120
Corequisites: None
This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger 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 Appl | 1 | 2 | 0 | 2 |
Prerequisites: ACC 115 or ACC 120
Corequisites: None
This course introduces microcomputer applicatoins 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 package to solve accounting problems. Computer simulations will be used in this course.
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| ACC 180 | Ethics in Accounting | 3 | 0 | 0 | 3 |
Prerequisites: ACC 120
Corequisites: None
This course provides advanced instruction in bookkepping and record-keeping funcitons. Emphasis is placed on mastering adjusting entries, correction of errors, depreciation, payroll, and inventory. Upon completion, students should be able to conduct all key bookkeeping functions for small business.
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| ACC 215 | Ethics in Accounting | 3 | 0 | 0 | 3 |
Prerequisites: ACC 121
Corequisites: None
This course introduces students to professional codes of conduct and ethics adopted by professional associatoins and state licensing boards for accountants, auditors, and fraud examiners. Topics include research and discussion 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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| ACC 220 | Intermediate Accounting I | 3 | 2 | 0 | 4 |
Prerequisites: ACC 121
Corequisites: None
This course is a contiuatoin of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and an extensive analysis of financial statements. Upon completion, students should be able to demonstrate competence in the conceptual framework underlying financial accounting, including the applicatoin of financial standards.
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| ACC 221 | Intermediate Accounting II | 3 | 2 | 0 | 4 |
Prerequisites: ACC 220
Corequisites: None
This course is a continuation of ACC 220. Emphasis is placed on special problems which may include leases, bonds, investments, ratio analysis, present value applicaitons, 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. Computer simulations will be used in this course.
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| ACC 225 | Cost Accounting | 3 | 0 | 0 | 3 |
Prerequisites: ACC 121
Corequisites: None
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. Computer simulatoins will be used in this course.
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| ACC 240 | Gov & Not-for-Profit Acct | 3 | 0 | 0 | 3 |
Prerequisites: ACC 121
Corequisites: None
This course introduces principles and procedures applicable to governmental and not-for-profit organizatoins. 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 an ddisplay an analytical problem-solving ability for the topics covered. Computer simulations will be used in this course.
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| ACC 269 | Audit & Assurance Servs | 3 | 0 | 0 | 3 |
Prerequisites: ACC 220
Corequisites: None
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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