TTC Catalog - Accounting (ACC)
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1 TTC Catalog - Accounting (ACC) ACC ACC 001 Lec: 0 Lab: 0 Credit: * Indicates credit given f accounting course wk transferred from another college f which there is no equivalent course at TTC. *Hours vary depending on external course. ACC Basic Accounting This course introduces basic accounting principles, including the accounting cycle, bookkeeping, the debit-credit procedure, journals, ledgers, trial balances preparing financial statements f sole proprietships. MAT 032 appropriate placement - Accounting Principles I This course introduces basic accounting procedures f analyzing, recding summarizing financial transactions, adjusting closing the financial recds at the end of the accounting cycle, preparing financial statements. This course is designed to include all aspects of financial accounting at the introducty level. MAT 101 MAT 155 1
2 appropriate placement ACC 100 departmental approval Restrictions: Students who receive credit f may not receive credit f ACC 101. ACC Accounting Principles II This course emphasizes managerial accounting they practice in basic accounting procedures f cost accounting, budgeting, cost-volume analysis financial statement analysis. - Accounting Concepts This course is the study of the principles of the basic accounting functions collecting, recding, analyzing repting infmation. MAT 101 Restrictions: Students who receive credit f may not receive credit f ACC
3 - Organizational Accounting This course is the study of financial accounting with specific emphasis on partnerships the cpate fm of ganization. MAT 101 ACC Individual Tax Procedures This course is a study of the basic federal income tax structure from the stpoint of the individual, including the preparation of individual income tax returns. ACC Payroll Accounting This course introduces the maj tasks of payroll accounting; employment practices; federal, state local governmental laws regulations; internal controls; various fms recds using both a manual computerized approach. Cequisite 3
4 ACC Intermediate Accounting I This course exples fundamental processes of accounting they, including the preparation of financial statements. ACC Intermediate Accounting II This course covers the application of accounting principles concepts to account evaluation income determination, including special problems peculiar to cpations the analysis of financial repts. ACC 201 ACC Intermediate Accounting III This course covers the application of accounting they to income tax allocation, accounting f leases pensions. Revenue recognition, financial statement analysis, cash flow statement preparation an overview of international accounting also are covered. ACC 202 4
5 ACC Business Taxation This course is an introduction to tax repting requirements taxation of the proprietship, partnership, S Cpation, C Cpation, limited liability company. Some fm preparation is required. ACC 124. ACC Tax Audit Research This course is a study of the Internal Revenue Service s procedures f individual cpation tax audits refunds, as well as other tax research services available to tax practitioners. ACC Computerized Accounting This course covers using the computer to design implement various accounting functions, including financial transactions, recds, statements, repts documents nmally found in a moderately complex business. 5
6 ACC Accounting Applications This course introduces microcomputer accounting using electronic spreadsheet software. ACC Integrated Accounting Software This course includes the use of pre-designed integrated accounting software f accounting problems. ACC 124 ACC 150 ACC 224 ACC Auditing 6
7 This course is a study of the procedures f conducting audits investigations of various enterprises. It covers collecting data from wking papers, arranging systemizing the audit, writing the audit rept. Emphasis is placed on detailed audits, internal auditing the auditing process. ACC Not-f-Profit Accounting This course introduces the special accounting needs of municipalities, counties, states, the federal government governmental agencies, other not-f-profit ganizations. ACC Selected Topics in Accounting This course provides an advanced in-depth review of selected topics in accounting using case studies individual group problem solving. ACC 202 ACC 224 7
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