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NECC
 NECC
 
Last updated on: Saturday, November 7, 2009 at 05:00:00 pm

ACC100

Basic Accounting & Bookkeeping
3 Credit Hours, 3 Lecture Hours
Electives:
Business, Open/Free
Prerequisites/
Proficiencies:
Course Description
Includes the study of business papers, bank checks, reconciliations, payroll accounts, the use of journals, general and subsidiaries, ledgers, worksheets, and the preparation of financial statements.

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ACC101

Introductory Accounting I
3 Credit Hours, 3 Lecture Hours
Electives:
Business, Open/Free
Prerequisites/
Proficiencies:
Course Description
Basic concepts of accounting; use of accounting data. Topics include, but are not limited to, the theory of debits and credits, use of journals and ledgers, analysis and recording of financial transactions, the accounting for both service and merchandising business, internal controls, specialized journals, and the control of cash transactions.

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ACC102

Introductory Accounting II
3 Credit Hours, 3 Lecture Hours
Electives:
Business, Open/Free
Prerequisites/
Proficiencies:
ACC101 Introductory Accounting I Minimum Grade of: C
Course Description
Continuation of ACC101 Introductory Accounting I. Topics include, but are not limited to, fixed and intangible assets, payroll, partnerships, corporations, corporate stocks, retained earnings, dividends, bonds, present value theory, investments, marketable securities and statement of changes in financial position.

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ACC201

Intermediate Accounting I
3 Credit Hours, 3 Lecture Hours
Electives:
Business, Open/Free, Reading Content
Prerequisites/
Proficiencies:
College Reading proficiency and ACC102 Introductory Accounting II Minimum Grade of: C
Course Description
Detailed study of financial reporting and the conceptual framework of accounting theory/practice as they relate to income statements and balance sheets; cash, temporary investments and receivables; inventories, and plant assets.

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ACC202

Intermediate Accounting II
3 Credit Hours, 3 Lecture Hours
Electives:
Business, Open/Free, Reading Content
Prerequisites/
Proficiencies:
College Reading proficiency and ACC102 Introductory Accounting II Minimum Grade of: C
Course Description
Includes depreciation, intangibles, current and long-term liabilities, long-term receivables, investments, corporate capital structure, and income recognition.

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ACC203

Managerial Accounting
3 Credit Hours, 3 Lecture Hours
Electives:
Business, Open/Free, Reading Content
Prerequisites/
Proficiencies:
College Reading proficiency and ACC102 Introductory Accounting II Minimum Grade of: C
Course Description
Intensive study of cost methods: costing for materials, labor, and factory overhead; job order costing, direct costing, and the use of standards and variances, as well as managerial implications of costing methodology.

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ACC204

Tax Accounting
3 Credit Hours, 3 Lecture Hours
Electives:
Business, Open/Free, Reading Content
Prerequisites/
Proficiencies:
ACC102 Introductory Accounting II Minimum Grade of: C
Course Description
An introduction to federal tax laws with emphasis on personal tax returns and related schedules. Topics include calculation of adjusted gross income, deductions, exemptions, calculation of tax, and use of computers for completion of tax forms.

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ACC205

Computerized Accounting Systems
3 Credit Hours, 3 Lecture Hours
Electives:
Business, Open/Free, Reading Content
Prerequisites/
Proficiencies:
Basic Math proficiency and ACC102 Introductory Accounting II Minimum Grade of: C and CIS110 or higher Minimum Grade of: C
Course Description
Designed to provide both reinforcement of Introductory Accounting I and II and hands on experience with a microcomputer and its role in business situations. System design theory and accounting theory will be used to show the flow of business information through data entry and financial preparation and reproduction.

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