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ACC 100 Intro to Accounting Lecture/Lab, On-Line Principles and procedures of accounting, emphasizing the role of accounting in making business decisions, understanding the meaning of accounting information, how it is compiled, how it can be used, and its limitations. The focus is on the bookkeeping aspects of accounting, including basic business transactions, payroll, special journals, and the preparation of simple financial statements and worksheets Prerequistes: Test score or RDG 005 or RDG 051 or NCS 052 or ESL 032 or ESL 100 or RDG 120 and Test score or MAT 005 or NCS 005 or MAT 012 or NCS 012 or MAT 119 or MAT 120 or MAT 125 or MAT 130 or MAT 141 or MAT 150 or MAT 181 Credit Hours: 3 Lecture Hours: 2 Lab Hours: 2           ACC 101 Accounting I Lecture/Lab, On-Line Introduction to principles and concepts of financial accounting with emphasis on accounting for sole proprietorships. Areas covered include accounting for service and merchandising businesses, cash, receivables, inventory, plant assets and liabilities. Balance sheet and Income statement preparation and analysis Prerequistes: Test Score or RDG 051 or NCS 052 or ESL 100 or RDG 120 and Test score or MAT 015 or MAT 016 or MAT 045 or MAT 141 or MAT 153 or MAT 181 or MAT 182 or MAT 185 or MAT 251 ir MAT 216 or MAT 281 Credit Hours: 4 Lecture Hours: 3 Lab Hours: 2           ACC 112 Accounting II Lecture/Lab, On-Line Continuation of ACC 101 with financial accounting topics such as corporations and partnerships including corporate characteristics, stocks, bonds, retained earnings and the cash flow statement. Managerial accounting topics include manufacturing accounting, job order costing, variance analysis, ABC, JIT, CVP analysis, relevant costs for decision making, responsibility accounting, and operational budgeting. Prerequistes: ACC 101 and MAT 153 Credit Hours: 4 Lecture Hours: 3 Lab Hours: 2           ACC 211 Tax Accounting I Lecture/Lab Federal income taxes for individuals covering determination of gross income, adjustments, itemized deductions, standard deduction, personal and dependency exemptions, tax liability, and tax credits; theory and return preparation are emphasized. Prerequistes: Test score or ENG 121 or ENG 125 and MAT 151 or MAT 153 Credit Hours: 3 Lecture Hours: 3 Lab Hours: 1           ACC 212 Tax Accounting II Lecture/Lab, On-Line Advanced topics including tax research, the audit process, the AMT, partnerships, S corporations, regular corporations, estate, gift and trust taxation; emphasis includes tax forms and tax planning. Prerequistes: ACC 112 and ACC 211 Credit Hours: 3 Lecture Hours: 3 Lab Hours: 1           ACC 213 Managierial Accounting Lecture/Lab Study of internal accounting procedures employing the use of accounting data by management for planning, control and special decisions. Topics include cost behaviors, cost management, budgeting, and management decision-making. Prerequistes: ACC 112 and Test score or ENG 121 or ENG 125 Credit Hours: 3 Lecture Hours: 3 Lab Hours: 1           ACC 221 Cost Accounting I Lecture/Lab, On-Line A study of the cost concepts, the cost accounting information system, and the role of the cost accountant. Topics covered include the elements of cost, job order costing, process costing, by-products, joint products, inventory control in a just-in-time environment and quality control procedures. Prerequistes: Test score or ENG 121 or ENG 125 and ACC 112 and CIS 107 Credit Hours: 3 Lecture Hours: 3 Lab Hours: 1           ACC 222 Cost Accounting II Lecture/Lab A study of the determination of relevant data for short- and long-term decision making; the use of quantitative methods such as capital budgeting models, expected values, and the budgeted income statement; activity-based management and costing, standard costing, direct costing and CVP analysis. Prerequistes: ACC 221 and CIS 112 Credit Hours: 3 Lecture Hours: 3 Lab Hours: 1           ACC 231 Intermediate Accounting I Lecture/Lab, On-Line Principles and procedures emphasizing the preparation and interpretation of the statements of income, retained earnings, cash flow, and balance sheet. The time value of money, receivables, inventories, and fixed assets are covered in depth. Prerequistes: NoneACC 112 and Test score or ENG 121 or ENG 125 Credit Hours: 3 Lecture Hours: 3 Lab Hours: 1           ACC 232 Intermediate Accounting II Lecture/Lab A continuation of the in-depth examination of principles and procedures emphasizing the following topics: current, and long-term liabilities, stockholders' equity, investments, leases, pensions, income measurement, and analysis of financial statements with full disclosures. Prerequistes: ACC 231 Credit Hours: 3 Lecture Hours: 3 Lab Hours: 1           ACC 251 Auditing Lecture/Lab, On-Line A study of external audit process, including ethical and legal environment, audit planning, control risk assessment, substantive testing, and audit report Prerequistes: ACC 201 and ACC 211 and ACC 221 and ACC 231 and CIS 112 and MAT 255 Credit Hours: 3 Lecture Hours: 3 Lab Hours: 1

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