ACC 1101 PRINCIPLES OF ACCOUNTING I (4-4-6)
Prerequisite: Program admission
Introduces the student to the basic concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle and accounting for a personal service business, the accounting cycle and accounting for a merchandising enterprise, and cash control. Laboratory work demonstrates theory presented in class.

ACC 1102 PRINCIPLES OF ACCOUNTING II (4-4-6)
Prerequisite: ACC 1101
Applies the basic principles of accounting to specific account classifications and subsidiary record accounting. Topics include: receivables; inventory; plant assets; payroll; payables; partnerships and sales tax returns. Laboratory work demonstrates theory presented in class.

ACC 1103 PRINCIPLES OF ACCOUNTING III  (4-4-6)
Prerequisite: ACC 1102
Emphasizes a fundamental understanding of corporate and cost accounting. Topics include: accounting for a corporation, statement of cash flows, cost accounting, budgeting and long term liabilities. Laboratory work demonstrates theory presented in class.

ACC 1104 COMPUTERIZED ACCOUNTING (1-4-3)
Prerequisites: ACC 1102, SCT 100
Emphasizes operation of computerized accounting systems from manual input forms. Topics include: equipment use general ledger, accounts receivable and payable, payroll, cash management, and financial reports. Laboratory work includes theoretical and technical application.

ACC 1106 SPREADSHEET APPLICATIONS (1-4-3)
Prerequisite: SCT 100
Provides instruction in the use of electronic spreadsheet software packages for Provisional related spreadsheet applications. Students become proficient in creation, modification, and combination of spreadsheets. Topics include: spreadsheet concepts, data entry and modification, analyzing data, charts and graphs, formatting data and content and managing workbooks. Laboratory work includes theoretical and technical application.

ACC 1151 INDIVIDUAL TAX ACCOUNTING (4-2-5)
Prerequisite: Provisional admission
Provides instruction for preparation of both state and federal income tax. Topics include: taxable income, income adjustments, schedules, standard deductions, itemized deductions, exemptions, tax credits, and tax calculations.

ACC 1152 PAYROLL ACCOUNTING (4-2-5)
Prerequisite: ACC 1101
Provides students with an understanding of the laws that affect a company’s payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions.

ACC 2105 DATABASE APPLICATIONS (1-4-3)
Prerequisite: SCT 100
Emphasizes use of database management software packages to access, manipulate, and create file data. Topics include: database concepts, structuring databases, entering data, organizing data, and managing databases.

ACC 2120 PRINCIPLES OF AUDITING (5-0-5)
Prerequisite:  ACC 1103
Introduces the student to the auditor’s responsibilities in the areas of professional standards, reports, ethics and legal liability. Students learn about the technology of auditing; evidence gathering, audit/assurance processes, internal controls, and sampling techniques. The specific methods of auditing the revenue/receipts process, disbursement cycle, personnel and payroll procedures, asset changes, and debt and equity are learned. Procedures related to attest engagements and internal auditing are also reviewed.

ACC 2122 INTRODUCTION TO GOVERNMENTAL AND NONPROFIT ACCOUNTING (5-0-5)
Prerequisite: ACC 1101, ACC 1102, ACC 1103
Provides an introduction to financial reporting and accounting principles for state/local governments and nonprofit entities.

ACC 2150 COST ACCOUNTING (4-4-6)
Prerequisite:  ACC 1103
Emphasizes a thorough understanding of cost concepts, cost behavior, and cost accounting techniques as they are applied to manufacturing cost systems. Topics include job order cost accounting, process cost accounting, and standard cost accounting.

ACC 2153 MANAGEMENT SYSTEMS III (0-5-2)
Prerequisite: SCT 100
Emphasizes the disk operating systems currently used in business. Advanced training is provided on hard/fixed disk management of the personal computer. Topics include: in-residence software, desktop publishing software, batch file preparation, and disk operating systems used in business.

ACC 2154 PERSONAL FINANCE (5-0-5)
Prerequisite: Provisional admission
Introduces practical applications of concepts and techniques used to manage personal finance. Topics include: cash management, time value of money, credit, major purchasing decisions, insurance, investments, retirement, and estate planning.

ACC 2155 LEGAL ENVIRONMENT OF BUSINESS (5-0-5)
Prerequisite: Program admission
Introduces law and its relationship to business. Topics include: legal ethics, legal processes, business contracts, business torts and crimes, real and personal property, agency and employment, risk-bearing devices, and Uniform Commercial Code.

ACC 2156 BUSINESS TAX ACCOUNTING (4-2-5)
Prerequisites: ACC 1101, ACC 1151
Provides instruction for preparation of both state and federal partnership, corporation and other business tax returns. Topics include: organization form, overview of taxation of partnership, special partnership issues, corporate tax elections, adjustments to income and expenses, tax elections, forms and schedules, tax credits, reconciliation of book and tax income, tax depreciation methods, and tax calculations.

ACC 2157 INTEGRATED ACCOUNTING MANAGEMENT SYSTEMS (2-8-6)
Prerequisites: ACC 1103, ACC 1104, ACC 1106
Emphasizes use of database management packages, electronic spreadsheet packages, and accounting software packages for accounting/financial applications with more advanced systems. Topics include: creation and management of database applications, creation and management of spreadsheet applications, and creation and management of accounting integrated software systems.

ACC 2158 MANAGERIAL ACCOUNTING (4-4-6)
Prerequisite: ACC 1103
Emphasizes the interpretation of data by management in planning and controlling business activities. Topics include: budgeting, capital investment decisions, price level and foreign exchange, analysis of financial statements, and internal reporting.

ACC 2159 ACCOUNTING SIMULATION (1-9-5)
Prerequisites: ACC 1103, ACC 1104, ACC 1106
Develops skills for the potential accountant to effectively prepare financial statements for presentations and income tax returns. Emphasis is placed on providing students with opportunities for application and demonstration of skills associated with automated accounting. Topics include: financial statement preparation, accounting system installation, automated accounting work sheet preparation, automated accounting income tax return preparation, and job search planning.

ACC 2160 ADVANCED SPREADSHEET APPLICATIONS (4-2-5)
Prerequisite: ACC 1106
Provides the fundamental, intermediate and advanced Microsoft Excel competencies to provide user with the skills necessary to obtain the expert user certification.  Topics include spreadsheet creation, financial statements, forecast, amortization schedules, workgroup editing and advanced features such as macros, using charts, importing and exporting data, HTML creation, formulas, Web queries, built-in function, templates, and trends and relationships.

ACC 2164 BOOKKEEPER CERTIFICATION REVIEW (4-2-5)
Prerequisite: Program admission or Instructor approval
Reviews the topics of adjusting entries, correction of accounting errors, payroll, depreciation and inventory. Prepares the students to take certification testing.

ACC 2165 CAPSTONE REVIEW COURSE OF ACCOUNTING PRINCIPLES (4-4-6)
Prerequisite: ACC 1103, ACC 2150, ACC 2152, ACC 2156 or 2 year Associate degree in Accounting
Guides the student in dealing with ethics, internal control, fraud and financial statement analysis in the accounting environment which will require students to confront and resolve accounting problems by integrating and applying skills and techniques acquired from previous courses. Will prepare students in developing a personal code of ethics by exploring ethical dilemmas and pressures they will face as accountants. Will help the student understand financial statement analysis and the relation to fraud, and fraud detection. Will prepare the student for the ACAT Comprehensive Examination for Accreditation in Accountancy.

ACC 2167 ACCOUNTING INTERNSHIP I (HALF TIME) (0-18-6)
Prerequisite: All non-elective courses required for Provisional completion
Introduces students to the application and reinforcement of accounting an employability principles in an actual job setting. This internship acquaints the student with realistic work situations and provides insights into accounting applications on the job. Topics include: appropriate work habits, acceptable job performance, application of accounting knowledge and skills, interpersonal relations, and development of productivity. The half-time accounting internship implemented through the use of written individualized training plans, written performance evaluation, and weekly documentation or seminars and/or other projects as required by the instructor.

ACC 2168 ACCOUNTING INTERNSHIP II (0-36-12)
Prerequisite: All non-elective courses required for Provisional completion
Provides in-depth application and reinforcement of accounting and employability principles in an actual job setting. This internship allows the student to become involved in intensive on-the-job accounting applications that require full-time concentration, practice, and  follow through. Topics include: appropriate work habits, acceptable job performance, application of accounting knowledge and skills, interpersonal relations, and progressive productivity. The full-time accounting internship is implemented through the use of written individualized training plans, written performance evaluation, weekly documentation or seminars and/or other projects as required by the instructor.

ACC 2207 PRINCIPLES OF FRAUD EXAMINATION (5-0-5)
Prerequisite: Provisional Admission
Students will learn the basic principles and theories of occupational fraud. The student will learn how opportunity, pressure, and rationalization link together to create the necessary elements present when fraudulent acts are committed. Fraudulent behavior can be prevented and/or detected through a variety of ways that the student will learn. There will be videos and short case studies, made available by the Association of Certified Fraud Examiners (ACFE), Topics covered include: fraud warning signals, identifying ways that firms can implement preventative measures, understanding schemes, identifying ways that firms can detect fraudulent activities.