Course Descriptions
Success and Study Skills (ACA-115)
This course provides an orientation to the campus resources and academic skills necessary to achieve educational objectives. Emphasis is placed on an exploration of facilities and services, study skills, library skills, self-assessment, wellness, goal-setting, and critical thinking. Upon completion, students should be able to manage their learning experiences to successfully meet educational goals.
Transfer and Career Success (ACA-122)
This course introduces students to career and transfer opportunities while building skills for academic success, career exploration, and transfer preparation, ensuring readiness for success in community college and beyond. Topics include transfer agreements with public and independent institutions, programs and processes that facilitate transfer, and transfer tools and resources; career topics include career exploration and information and skills such as resume writing, portfolio development, and professional communication. Upon completion, students will be able to identify the community college program that matches their transfer and career goals, navigate transfer policies and processes, use Transfer Guides, develop an academic plan for future success, and identify professional application materials.
Financial Accounting (ACC-111)
This course introduces the basic framework of accounting. Emphasis is placed on the accounting cycle and financial statement preparation and analysis. 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.
College Accounting (ACC-115)
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. This course is not intended as a substitute for ACC 120.
Principles of Financial Accounting (ACC-120)
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.
Principles of Managerial Accounting (ACC-121)
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.
Principles of Financial Accounting II (ACC-122)
This course provides additional instruction in the financial accounting concepts and procedures introduced in ACC 120. Emphasis is placed on the analysis of specific balance sheet accounts, with in-depth instruction of the accounting principles applied to these accounts. Upon completion, students should be able to analyze data, prepare journal entries, and prepare reports in compliance with generally accepted accounting principles.
Individual Income Taxes (ACC-129)
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.
Business Income Taxes (ACC-130)
This course introduces the relevant laws governing business and fiduciary income taxes. Topics include tax law relating to business organizations, 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.
Payroll Accounting (ACC-140)
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.