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AC 111 Principles of Accounting I (F/S)
3 Semester Hours
This course is an introduction to the principles and procedures
of double-entry accounting records and reports for sole
proprietorship and partnerships.
AC 112 Principles of Accounting II (F/S)
3 Semester Hours
Prerequisite: AC 111.
This course is an introduction to principles and procedures in
accounting for a corporation and manufacturing-type businesses.
AC 113 Practicum for Accounting Principles (F/S)
3 Semester Hours
Prerequisite: AC 111.
This is a practical course that requires application of the
basic accounting concepts and practices. Students will keep sets
of books for three businesses.
AC 211 Intermediate Accounting I (F)
3 Semester Hours
Prerequisite: AC 112.
This course addresses the principles and problems of valuation,
analysis, and formal presentation of accounting data.
AC 212 Intermediate Accounting II (S)
3 Semester Hours
Prerequisite: AC 211.
Topics covered will include accounting for: acquisition and
depreciation of fixed assets, intangible assets, current
liabilities, contingencies, long-term liabilities, stockholders
equity, retained earnings, dilutive securities, earnings per
share and investments.
AC 248 Income Tax Accounting (F)
3 Semester Hours
Prerequisite: AC 111 or permission of the instructor.
This course focuses on the accounting aspects of federal
taxes as they apply to returns of both individuals and
businesses.
AC 249 Managerial Accounting (F/S)
3 Semester Hours
Prerequisite: AC 111.
This course is a study of how accounting data can be interpreted
and used by management in planning and controlling business
activities of the firm. The uses of accounting data by
investors, quantitative methods, and organizational behavior are
also considered.
AC 250 Computerized Accounting (formerly CS250) (S)
3 Semester Hours
Prerequisite: AC 111 or SE 101 and any CS class.
This course presents hands-on training for operation of
microcomputer concepts and methodology used in the design of the
accounting software and computerized accounting.
AC 275 Special Topics in Accounting I (O)
1-3 Semester Hours
Prerequisite: Permission of Division Chair.
This course presents classes in Accounting which the College
expects to offer once or occasionally in response to specific
community needs. It may consist of seminars, specialized or
individual instruction, and/or research in an area related to
Accounting.
AC 290 Internship in Accounting (S)
3 Semester Hours
Prerequisite: Student must be an AAS Accounting program
candidate for graduation.
This course presents an opportunity for on-the-job training and
instruction in an accounting oriented work site. Student
assignments are made consistent with vocational objectives.
Last Update -
05/21/2007
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