SCC Course Catalog

Accounting (ACC)

Prefix	Number	Title	Contact / Credit Hours
ACC	120	Principles of Financial Accounting	5/4

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.

Prerequisite: Take 1 group; MAT-060; DMA-010 DMA-020 DMA-030; minimum grade of C

Corequisite: none

Prefix	Number	Title	Contact / Credit Hours
ACC	121	Principles of Managerial Accounting	5/4

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.

Prerequisite: Take ACC-120; Minimum grade C

Corequisite: none

Prefix	Number	Title	Contact / Credit Hours
ACC	131	Federal Income Taxes	4/3

This course provides an overview of federal income taxes for individuals, partnerships, and corporations. Topics include tax law, electronic research and methodologies and the use technology for the preparation of individual and business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax laws, and complete federal tax returns for individuals, partnerships, and corporations.

Prerequisite: none

Corequisite: none

Prefix	Number	Title	Contact / Credit Hours
ACC	140	Payroll Accounting	4/2

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.

Prerequisite: none

Corequisite: none

Prefix	Number	Title	Contact / Credit Hours
ACC	149	Introduction to Accounting Spreadsheets	4/2

This course provides a working knowledge of computer spreadsheets and their use in accounting. Topics include pre-programmed problems, model-building problems, beginning-level macros, graphics, and what-if analysis enhancements of template problems. Upon completion, students should be able to use a computer spreadsheet to complete many of the tasks required in accounting.

Prerequisite: none

Corequisite: none

Prefix	Number	Title	Contact / Credit Hours
ACC	150	Accounting Software Applications	4/2

This course introduces microcomputer applications related to accounting systems. Topics include general ledger, accounts receivable, accounts payable, inventory, payroll, and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting package to accurately solve accounting problems.

Prerequisite: none

Corequisite: none

Prefix	Number	Title	Contact / Credit Hours
ACC	220	Intermediate Accounting I	5/4

This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and extensive analysis of balance sheet components. Upon completion, students should be able to demonstrate competence in the conceptual framework underlying financial accounting, including the application of financial standards.

Prerequisite: Take ACC-121 and ACC-122; Minimum grade C

Corequisite: none