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This section includes a list of the credit courses offered at the College. Credit Course Schedules for the spring, summer and fall show which courses are offered during those terms.

Three letters followed by three digits and two digits or letters label each course offered by the College. The last two digits designate the section or delivery method of the course.

The course includes the completion of a payroll project. ACC205 Business Spreadsheet Applications students perform accounting data analysis using EXCEL spread sheeting.

Templates provided in the software package are used in some of the applications while students will need to prepare their own templates for other applications.

All students must have begun their English and mathematics sequences by completion of their first 30 credit hours or registration will be blocked until the student meets with an academic advisor to see if an exemption is in order.

Activity Elective Courses Courses that fulfill the activity elective requirement for graduation are coded “ACT” in the course description under PED.

Procedures for maintaining the records for service and merchandise firms are emphasized.

The Quick Books® software is not provided to the student.

Additional lab time may be needed to complete assignments.

3 credits ACC102 Accounting II develops financial and managerial accounting concepts related to generally accepted accounting principles, the conceptual framework of accounting and the objectives of financial reporting, long term liabilities, the statement of cash flows, financial statement analysis, introductory management accounting, manufacturing accounting, and job order and process accounting are studied.

3 credits Pre-requisite: ACC101 (grade of C or higher).

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